TMI BlogNon- migration of PANs due to pending Refund Caging - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... / Panaji/ Panchkula/ Patna/ Pune/ Raipur / Rajkot/ Ranchi/ Shimla/ Shillong/ Surat/ Thane/ Trichy / Trivandrum/ Udaipur / Vishakhapatnam; and The Principal Commissioner of Income-tax / CsIT / CsIT (CO)(By Name) Agra/Bikaner /Calicut/ Dhanbad/ Gandhinagar / Gwalior / Jabalpur / Jalandhar / Kolhapur / Muzzaffarpur / Mysore/ Patiala/ Rohtak/ Sambalpur / Varanasi/ Vijaywada/ Delhi (CO)/ Mumbai (CO)/ Chennai (CO)/ Ahmedabad (CO)/ Bangalore (CO)/ Bhopal (CO)/ Bhubaneshwar (CO)/ Kolkatta (CO)/ Cochin (CO)/ Chandigarh (CO)/ Hyderabad (CO)/ Jaipur (CO)/ Kanpur (CO)/ Patna (CO)/ Pune (CO)/ Guhawati (CO). Subject: - Non- migration of PANs due to pending Refund Caging - reg. Sir/ Madam, Prior to implementation of cadre restructuring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is not possible to remove the caging of these PANs due to change of assessing officer who had effected caging of the cases. On analyzing the statistics obtained from the system, it is found that in many cases field formations had not completed refund caging exercise. Further, it is observed that various RCCs across the country have marked the jurisdictions at AO/Range/Charge level as 'OLD' and the PANs lying under them are now orphan and therefore caging in these cases cannot be completed. 4. In view of the issues discussed above, the following instructions are issued: (i) In case of presently active AOs having pending caging of the cases whose jurisdiction has been changed: The AOs are advised to complete the cagin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding caging at the AO level: The jurisdictional CIT(if active) or CIT(CO) can migrate the PAN and in this case, the caging will also migrate to the destination AO as pending and to be completed by the destination AO after due verification of the record. (iii) In case of presently 'OLD' marked AOs with pending caging at the Range level: This scenario is under analysis and will be taken up separately on the basis of complaints lodged at Help desk. (iv) In case of presently inactive AOs having pending caging of the cases: The respective RCCs are to identify such inactive AOs and should be marked Y in OLD Flag against them. Thereafter, the PANs can be migrated with pending refund caging as discussed in 4(ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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