Income Tax Gazetted Officers’ Association (ITGOA) has requested the Central Board of Direct Taxes (CBDT) to issue necessary instructions for the reorganization of Jurisdictional Assessment Officer (JAO) charges. In its letter dated 25-03-2025, ITGOA highlights concerns regarding the disproportionate workload among JAOs due to the consolidation of multiple charges following the implementation of the Faceless Assessment Scheme in 2020. The uneven merger of circles and wards has led to significant stress and inefficiencies, necessitating immediate corrective measures.
ITGOA proposes that all Principal Chief Commissioners of Income Tax (CCsIT) be instructed to reassess JAO jurisdictions and workload distribution. It urges adherence to sanctioned headquarters postings, reallocation of excess manpower to JAO charges, and a review of directorate expansions to optimize resource utilization. Additionally, ITGOA calls for rationalizing various verticals by identifying transferable posts to balance JAO responsibilities. Given the time-consuming nature of the reorganization process—requiring jurisdiction notifications, post creation, PAN migration, and infrastructure arrangements—the association requests expeditious action from regional CCAs.
Income Tax Gazetted Officers’ Association
Date: 25-03-2025
To
The Chairman,
Central Board of Direct Taxes,
North Block, New Delhi.
Respected Sir,
Sub: Reorganization of JAO charges- issuance of necessary Instruction to Principal CCsIT (CCA)– matter regarding.
Ref.: The letter of ITGOA dt. 09-12-2024 AND the discussion in meeting with ITGOA dt. 13-03-2025.
Your kind attention is invited in the letter of ITGOA dt. 09-12-2024 on ‘Problems faced by the JAOs’ [copy of the letter is attached herewith for ready reference] and also the discussion on the immediate need for Jurisdictional Assessment Officer or JAO reorganization during our meeting in your chamber on 13-03-2025. During our deliberation, we elaborated on how the hasty consolidation of pre-Faceless era assessment charges, necessitated by the rollout of the Faceless Assessment Scheme in 2020, was undertaken without adequate planning and due diligence, thereby embedding the entire JAO charges within a flawed ecosystem.
We further underscored two critical issues that demand urgent attention. First, the consolidation of multiple charges (circles/wards) into a single charge has resulted in an overwhelming workload for JAOs, stretching resources to an unsustainable level. Second, the process of consolidation has been highly inconsistent. In some cases, the pre-Faceless charge structure was largely retained, or 2-3 wards/circles were merged into one. In stark contrast, other instances saw entire ranges or as many as 8-9 charges being combined into one. This glaring disparity has led to an uneven and disproportionate distribution of workload among JAOs, creating undue stress.
Since the inception of the current JAO charge structure, we have consistently flagged these pressing issues, emphasizing the need for immediate resolution to restore balance and efficiency in the system. Each time, we have been assured that these concerns would be addressed as part of the forthcoming Cadre Restructuring or the anticipated JAO-FAO merger along with abolition of VU charges. However, it is now evident that both the Cadre Restructuring and the JAO-FAO merger remain shrouded in uncertainty, with no definitive timeline in sight. Considering this ambiguity, it is imperative that these issues be taken up separately and addressed at the earliest.
In view of the above, we are depicting below our proposed actions for your kind perusal and immediate implementation:
i. All Principal CCsIT (CCA) may be directed to promptly re-evaluate the current jurisdiction and workload distribution of JAO charges. A systematic reorganization may be undertaken to ensure a more balanced and equitable workload across all charges, to the greatest extent possible.
ii. All Principal CCsIT (CCA) may be instructed to strictly adhere to the sanctioned strength for Headquarters postings and refrain from assigning officers to unsanctioned Headquarter posts. Any excess postings beyond the sanctioned strength or in unsanctioned positions may be redirected and converted into JAO charges, thereby alleviating the existing workload and ensuring a more balanced distribution of workload.
iii. A thorough review of the expanding strength of the directorates is essential to assess whether certain posts can be released or reallocated to field formations. This will help optimize resource utilization and address the workload imbalance in JAO charges.
iv. A similar study is necessary to rationalize various verticals by identifying sparable posts that can be redirected to JAOs.
Since any reorganization will necessitate the notification of revised jurisdictions, creation of new posts (where feasible), migration of PANs, deployment of manpower, provision of necessary infrastructure etc., the process is inherently time-consuming. Therefore, it is earnestly requested that Regional CCAs may be directed to expedite their respective tasks to ensure the completion of the entire JAO reorganization exercise.
This is for your kind consideration and necessary action.
Thanking You,
Yours Sincerely,
(Bhaskar Bhattacharya)
Secretary General
