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Ritesh Jain (Self)     23 June 2011

Pan jurisdiction change

Dear,

If a person applied for PAN card in Mumbai and just after a month of receiving that PAN no. ,the person shifted to Delhi .The shifting was after 31st March but before due date of filing the return i.e 31st July. No return was filed by him in Mumbai.The person does not want to file his first return in Mumbai. He wants to file in Delhi only.

Can he apply for jurisdiction change just by submitting the PAN data change/correction form?? 

 

Does he has to intimate/request to Mumbai AO about that change(mind that no return has been filed in Mumbai).??

 

Can he file return in Delhi in the mean time his change is in process?? Can deptt at Delhi reject his return??

 

suppose the income to him is from Capital gain on sale of property at Mumbai. Can Mumbai AO rejects the change of jurisdiction saying that the property is in Mumbai so he has to file return in Mumbai only.??

 

Thank you.



Learning

 6 Replies

Sanjeev (Lawyer)     23 June 2011

why dont you file the returns online through the efiling site then there would be no such issue as the processing is centralised by CPC, Bangalore.

Sourav Chatterjee (Professional)     23 June 2011

sanjeev is right. just put your current jurisdiction while filling your online return,actually jurisdiction does not matter in online return submission.territorial jurisdiction of orgin of capital gain gives no effect on your income assessment.

Ritesh Jain (Self)     24 June 2011

Actually the person does not want to file online return.

So consider the position that the only option is manual return.??
 

Sanjeev (Lawyer)     24 June 2011

yes than apply for change in the PAN  first as you will be updating the Delhi address the jurisdiction would itself change basis the address updated.

1. For Salaries assesses the jurisdiction of AO is basis the employers name (Alphabetically)

2. For non salaried it is basis the address you reside.

Apply for PAN change and file your return the IT department will accept it in Delhi as you would be filling in the Delhi address and the ward under which your residence falls is bound to accept it and would not reject the return only if the PAN ward is different as people do keep on changing residence.

SIDHES JENA (CEO- Jena & Company www.jenasworld.com)     24 June 2011

 

 

Write a letter to the concern Jurisdiction (Income Tax Officer) if possible to CIT (Commissioner of Income Tax) (your current resident address) while filing the manual return and take the acknowledgement from the ITD (Income tax department) then the jurisdiction will migrate your PAN from Mumbai to Delhi (as you stated above) it will take time, you need not to change the PAN.

If you have any refund case then you will have to do one more exercise that is, a letter should be sent to Mumbai Jurisdiction, that your address has been change and your Jurisdiction need to be changed. Keep a copy with you. And your refund will not be processed till the PAN is not fully migrated to Delhi.

Hope it will help you.  

aMIT bATHAM (Lawyer)     27 June 2011

there is no need to inform your concering ward ITO. actually an assessee carries his jurisdiction him self . if u file your return in paper form in delhi then assesssing officer has to migrate your pan no to bring u under his jurisdiction and then he can process. sodonot worry 


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