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Practical difficulties faced by assessees in migration of PAN

Issue/Justification

When an assessee is moved from one place to another or his jurisdiction is transferred from one A.O. to another, his PAN is to be transferred to the new Assessing Officer. It is the responsibility of the Commissioner holding jurisdiction of the PAN to transfer it to the new charge, either on request of the assessee or the new A.O.

For Individual assessee, the new A.O. (Where PAN to be transferred) can make an online request to send the PAN under his jurisdiction. If the current A.O.(where the PAN belongs now) has no objection and he does not take any online activity within 10 days, the PAN will automatically be migrated to the new Assessing Officer.

However, the above mentioned automated process is available for individual PAN only, PANs of other categories are to be transferred only by the Commissioner holding previous jurisdiction. It has been noticed that migration of PAN is causing unnecessary hardship to the other assessees.

Suggestion

It is suggested that the automated process of PAN Migration applicable to individual assessees may also be provided to other assessees as well so that they do not have to face hardships due to delay in PAN migration.

Source-  ICAI Pre-Budget Memorandum–2018 (Direct Taxes and International Tax)

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