Prior to implementation of cadre restructuring in Nov., 2014, a number of AST validations were executed at the time of migration of a
PAN which restricted PAN migration, if any of the validation was pending. In these cases, the AO had to complete the action restricting such migration, to enable PAN migration.
It was anticipated that mass PAN migration could take place post-cadre restructuring. Therefore, consequent upon cadre restructuring, AST validations were relaxed or cancelled in non-critical cases for smoothen migration of PAN except refund caging pending cases which was considered as critical and the same was also duly approved by the Competent Authority. Therefore, necessary modifications were made in the System which is now maintaining the details of initiations/workflow reverted while
PAN transfer for the validations relaxed / cancelled and it is visible to the destination AO so that new jurisdictional AO is able to take necessary action on the pending cases.