Transfer of Rectification Rights to Jurisdictional AO for AY 2022-23: What Taxpayers Should Know

Recently, several taxpayers have received official communications from the Income Tax Department regarding a significant procedural change: the transfer of rectification rights for Assessment Year (AY) 2022–23 from the Centralized Processing Centre (CPC), Bengaluru to the Jurisdictional Assessing Officer (JAO).

This change has raised questions among assessees, particularly those who have filed rectification requests under Section 154 of the Income Tax Act. Here is a detailed explanation to help you understand the implications and how to proceed if this affects your case.

What is Section 154 of the Income Tax Act?

Section 154 allows the income tax authorities to rectify any mistake apparent from the record in an income tax order, return, or intimation. This provision is most commonly invoked when there are computational errors, incorrect tax credits, mismatch in TDS, or incorrect claims in the return filed by the taxpayer.

Traditionally, most such rectification requests were processed by the CPC Bengaluru, especially for cases filed online through the income tax portal.

What Has Changed for AY 2022–23?

For Assessment Year 2022–23, the rectification processing authority has been shifted from CPC to the Jurisdictional Assessing Officer (JAO). This means:

• All rectification requests for AY 2022–23 will now be handled and processed by the local Assessing Officer having jurisdiction over the taxpayer.

• If you have already submitted a rectification request for AY 2022–23, it will now be re-routed to the concerned JAO.

• Any future correspondence or decisions related to rectification for this specific year will come directly from your Jurisdictional AO.

Why Has This Shift Been Made?

While the Income Tax Department has not provided a detailed explanation for this shift, it is likely aimed at streamlining the rectification process by enabling more case-specific, personalized scrutiny at the local level—especially in cases where errors require deeper verification or supporting documentation.

What Should Taxpayers Do?

Here’s how you should approach this change:

1. Do Not Panic
   This is not a notice or demand; it is merely an intimation of change in authority for handling rectification cases for AY 2022–23.

2. Track Your Rectification Request
   If you’ve filed a rectification request online for AY 2022–23, monitor the status on the Income Tax portal to check if it has been assigned to your AO.

3. Know Your Jurisdictional AO
   You can identify your Jurisdictional AO by logging into the Income Tax e-filing portal and navigating to the ‘Know Your AO’ section.

4. Prepare for Communication
   If further documentation or clarification is required, the AO may reach out to you. Respond promptly with accurate details.

5. Consult a Tax Professional
   In case the rectification request involves complex tax treatment or legal interpretations, seek assistance from a tax consultant to prepare your response or submission to the AO.

Implications for Tax Professionals and Consultants

This change reinforces the need for effective coordination with jurisdictional officers, especially for clients who have pending rectification issues for AY 2022–23. Professionals should:

• Review the status of all rectification requests for their clients.

• Proactively reach out to concerned AOs where delays or discrepancies are expected.

• Maintain updated client documentation to facilitate smooth communication and resolution.

Frequently Asked Questions (FAQs)

1. What is the reason for transferring rectification rights to the Jurisdictional AO?
Though no formal reason has been cited, the transfer likely aims to ensure more detailed scrutiny at the local level for effective resolution.

2. Does this affect rectification requests for other years?
No. This transfer currently applies only to AY 2022–23. Rectification for other years will continue to be processed by CPC unless otherwise notified.

3. How can I know who my Jurisdictional AO is?
Log in to the Income Tax portal and go to Profile > My Profile > Jurisdiction Details to find the name and contact details of your AO.

4. What happens if I already filed a rectification at CPC?
It will be redirected to the Jurisdictional AO. No fresh application is needed unless requested.

5. Will I be informed about the status of my rectification?
Yes. Updates will be available on the portal or communicated by your AO directly via notice or email.

6. Can I still file a rectification online?
Yes. The portal remains the primary mode of submission. It will automatically route the request to the correct AO.

7. Will processing take more time under the JAO?
That depends on the complexity of your case and the AO’s workload. However, since it’s handled locally, some matters may resolve faster.

8. Do I need to visit the AO in person?
Not necessarily. Most communication can occur via email or portal submissions. Physical appearance is rare and only when specifically called for.

9. Is this a one-time change or permanent?
As of now, it applies only to AY 2022–23. Future years may continue under CPC unless a similar directive is issued.

10. Can Tradeviser assist with rectification follow-ups?
Absolutely. Our expert tax consultants can help you file rectification requests, communicate with your AO, and resolve any pending tax mismatches efficiently.

Need Help With Your Income Tax Rectification?

Let Tradeviser’s Expert Consultancy Services handle it for you. From filing accurate rectification requests to managing follow-ups with your Jurisdictional AO, we ensure a smooth resolution. Contact us today to avoid unnecessary delays or notices.