05 June 2015
I have changed Company's address in form 49A (In PAN Card) but my ward has not been changed by concerned A.O. I have made a application to change my ward. But they are saying that they will not change it. Can the previous A.O. make assessment? Is the Previous A.O. has discretion power to transfer the file?
09 August 2024
When you change your company's address and need to update your PAN details, including the jurisdiction or "ward" for tax assessment purposes, it’s important to understand the procedures and powers involved.
### **Understanding the Ward Change Issue**
1. **Jurisdiction and Ward Changes:** - The ward or jurisdiction assigned to your PAN is determined by the address and other details provided. When you update your address, the jurisdiction may need to be reassigned to reflect the new location.
2. **Application for Ward Change:** - If you have submitted a request to change the ward or jurisdiction and the concerned Assessing Officer (A.O.) has not acted on it, you need to ensure that the request has been submitted correctly and is in the proper format.
### **Steps and Considerations**
1. **Review Your Application:** - Ensure that your application to change the ward was complete and included all necessary details and supporting documents, such as the updated address proof.
2. **Follow Up with the Tax Office:** - Contact the Income Tax Department or the office where you submitted your application to inquire about the status. Ask for specific reasons if your request was not processed.
3. **Assessing Officer’s Discretion:** - **Previous A.O.’s Role:** The previous A.O. generally cannot make assessments or transfer files once the jurisdiction has changed. Typically, the new A.O. or jurisdiction would handle the assessment. - **Discretion Power:** The A.O. has limited discretion regarding the reassignment of the file. The decision is more procedural and based on jurisdictional rules and guidelines.
4. **Escalate the Issue:** - **Write a Formal Complaint:** If your request is pending without action, consider writing a formal complaint to the higher authorities within the Income Tax Department, such as the Commissioner of Income Tax or the Central Board of Direct Taxes (CBDT). - **RTI Application:** You can file a Right to Information (RTI) application to get detailed information about the status and reasons for the delay or non-acceptance of your request.
5. **Online Status Check:** - Check the status of your PAN details and jurisdiction online through the [Income Tax Department’s e-filing portal](https://www.incometax.gov.in/iec/foportal/) or contact their helpline for guidance.
6. **Seek Professional Help:** - **Consult a Tax Advisor:** If you face persistent issues, consulting a tax advisor or a legal expert specializing in tax matters might help. They can provide advice based on your specific situation and assist in liaising with the tax authorities.
### **Key Points to Remember:**
- **Jurisdiction Assignment:** Once an address change is made, the reassignment to the correct jurisdiction is typically handled by the Income Tax Department’s internal processes. - **Previous A.O.’s Role:** The previous A.O. cannot directly handle or transfer files to the new jurisdiction but should ideally coordinate the transition if needed. - **Timeliness:** Delays in processing can sometimes occur, but persistent follow-up and escalation are necessary to ensure that your application is addressed.
By following these steps and understanding the procedures, you should be able to resolve the issue related to the change of ward and ensure that your PAN details are updated correctly.