Change of Name of LLP in TAN Application

An LLP has encountered an issue when applying for a change of name in their TAN application after previously changing their address and name on PAN and GST. They received an email stating that a change in address has resulted in a change in RCC, which is not permitted. The advice given is that if an LLP moves from one jurisdiction to another (e.g., Mumbai to Pune), the existing TAN cannot be updated. A new TAN must be applied for the new address, and the old TAN can be deactivated or left inactive. It's also crucial that the address on the PAN card is identical to the address used when applying for the TAN.