Consequence of ITR filed with wrong Jurisdiction

The taxpayer should always take care of few things while filing their income tax return like choosing form, providing basic details, TAN of deductor, signing the acknowledgement, bank details, etc. One of them is details of  jurisdiction applicable to the assessee, should be mentioned correctly while filing the income tax return, so that the return get processed in time without any delay.  Basically our main point of discussion in this content is whether a wrong jurisdiction can lead to rejection of ITR (both in case of Manual and Online Filing)? In case of Manual Filing of ITR – If the taxpayer provides incorrect jurisdiction then delay is caused in processing of income tax returns or the return may get rejected by the Department. This is due change in address of an assessee and not updating the same in PAN data with the Income Tax Department. In case of manual returns, assessing officer does not maintain the data of filing or non-filing of ITRs for different assessees like online filing. Therefore, it becomes difficult for the assessee to retrieve the status of their ITR filing. Again, suppose if an assessee previously residing at Kolkata but due to some official purpose transferred to Bangalore permanently. But his jurisdiction of AO was there in Kolkata only and he files the return manually with the AO of Bangalore’s Jurisdiction. The AO of Bangalore not being eligible for processing of the ITR of Kolkata’s Jurisdiction does not process the ITR and also don’t even bother to send the acknowledgement to the AO of Kolkata for processing, due to the presence of non-organized management. In this way, the ITR of an assessee gets rejected (by Bangalore’s Jurisdiction) and as per the Kolkata’s Jurisdiction, the assessee had not filed the return due to non-receipt of ITR Acknowledgement by them. In case of Online Filing of ITR – If the taxpayer files the return online, the return get transferred to CPC itself. After verifying the details CPC process the ITR. Basically, there is no role of local assessing officer as such, in the meanwhile. But, if there is any issue regarding the IT Demand, IT Refund, etc. CPC sends intimations to the assessees and against the intimations assessee is required to pay off demand or submit rectification requests or refund-reissue requests to CPC. After the completion of prescribed procedure, CPC after being satisfied accepts the rectification process and settles the demand or process the refund to the assessee. But in case CPC not satisfied, it may escalate the matter to the local assessing officer i.e; local jurisdiction. Therefore, if the Jurisdiction details mentioned while filing the return is not provided correctly, AO may rejects the return or it may lead to delay in processing of ITR. How to check IT Jurisdiction? An assessee can search, check, or verify his IT Jurisdiction i.e. by using PAN No (one should provide correct PAN No.) for E-Filling of Income Tax Return. Using PAN No. individual can check his/her Income Tax Office Address as per Income Tax record of a person and these details are available at Income Tax Website. If the assessee changes his residential address, he/she should update his/her PAN details be making an application for correction in PAN Card and accordingly his/her jurisdiction can be updated at the same time in present address. Thus, one should be careful while providing jurisdiction details to avoid rejection or delay in filing of returns. Note: Change of Jurisdictional Details does not only require the address updation in PAN Data by making an application for Change or Correction in PAN Card but it also requires the personal visit of an assessee to the local AO of present address(Bangalore) with an application of Shifting of Jurisdiction from the previous AO (Kolkata) to present AO (Bangalore). The Jurisdiction would get update after the confirmation from the previous AO (Kolkata). _____________________________________________________________________________________________

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