Taxontips
No Result
View All Result
Saturday, January 28, 2023
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

One PAN allotted to two different person – Is it possible?

Income tax Expert by Income tax Expert
April 9, 2021
in Income Tax News
0
Mentioning the new address in Income Tax Return is not enough for change of address in Income Tax database: Supreme Court judgement
173
SHARES
2.2k
VIEWS
image_pdfPDFimage_printPrint

PAN number is a very important document and this is a person’s identity before the income tax department, but what will happen if two person hold same PAN, who will be considered as the owner of the PAN?

PAN is allotted in India by government agencies like NSDL etc. and now with advancement of technology all the applications can be filed online and now one can even get instant PAN without any fees with CBDT’s facility of Aadhar based PAN.

Also, now a person is not even required to have PAN for income tax matters as PAN and aadhar can now be used interchangeably.

However, such was not the case always, earlier people used to apply for PAN manually and PAN was allotted to assessee based on manual checking and therefore it was not easy to keep track of which PAN has been issued to which person.

The above situation lead to a scenario where 2 person were issued same PAN and both were filing Income tax return for same which cannot happen today because of technology.

Majority cases covered in above situation were such where name of assessee, date of birth and name of father of assessee were same.

To resolve the above issue the Directorate formulated a policy and the same was issued vide AIS Instruction No. 82 dated 21.06.2013 which stated that “the person who has been allotted PAN earlier in time will be the actual owner of that PAN arid the same will be retained by him and the person who has been inadvertently allotted the same PAN later in time, will have to obtain a new PAN by surrendering his wrongly allotted PAN”.

However, this solution was leading to various grievances such as refund, penalty for non filing of income tax return etc and hence to solve the same a further instruction was issued:

S. No. First          PAN holder Second     PAN holder Resolution
1. Not filing ITR filing ITR First PAN holder will be allotted a new PAN as per existing procedure and second PAN holder will continue to retain the original PAN
2. Not filing ITR Not filing ITR Existing procedure will be followed i.e. first allottee   will    retain  the   original
PAN and second allottee will be given a new PAN
3. Filed  ITR   for part years Filed ITR for part years To  be resolved   after    gathering information with regard to the pending demands and refunds in respect to those returns filed,  with the  approval   of
ADG(System)-1
4 Any other case not coveted above Resolution will be made after gathering information with regard to the pending demands and refunds in ‘respect to the returns filed by the PAN holders, with the approval of ADG S stem -1.

Therefore, it is requested that the field officers and RCCs may be directed to deal with such type of cases relating to allotment of one PAN to two or more taxpayers as per this instruction after proper analysis of PAN details along with examination of audit log of PAN under consideration.

 

Although the above instructions were issued but these are still not satisfactory as the assessee has to suffer because of the technical difficulty faced by Income tax department.

There are not 1 or 2 such cases but many such cases and you can read some of them at consumer complaints forum by clicking here: https://www.consumercomplaints.in/complaints/nsdl-ajmer-rajasthan-c595785.html These are just few of them.

 

In the end practically it could be said that if you haven’t linked your PAN at many places and are aware of such fact you must first visit your Local AO and they are not able to help and if there is not much refund or demand on same you must surrender the same and apply for new PAN.

image_pdfPDFimage_printPrint
Previous Post

Filing of GSTR 1 under QRMP scheme | Payment of GST for march month under QRMP scheme using PMT-06

Next Post

Fastag data integrated with e-way bill system under GST | Increase in number of e-invoice

Related Posts

Penalty for Non filing or Late filing of Tax audit report – Section 271B and condonation in filing Tax Audit report
Income Tax News

Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty

January 26, 2023
GST registration
GST news

Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022

January 19, 2023
No TDS on interest income upto Rs. 40,000 from bank – Section 194A Limit revised
Income Tax News

E-mail from TRACES to deductors explaining the e-verification scheme. What to do?

January 18, 2023
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-
Income Tax News

Limit of SFT reporting in case of interest removed by Income Tax Department

January 13, 2023
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-
Income Tax News

Provisions related to Set off of losses under various heads of Income during the year in Income Tax Act

January 10, 2023 - Updated on January 11, 2023
Tatva Chintan Pharma Chem Limited IPO details and capital gain tax on selling IPO allotment | Capital gain on IPO
Income Tax News

Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the I.T. Act till 31.03.2023

January 9, 2023
Next Post
Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020

Fastag data integrated with e-way bill system under GST | Increase in number of e-invoice

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act
  • Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty
  • How many articles can a Chartered Accountant register for articleship?
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns – Update
  • ICAI has launched free task management or practice management software for members in Practice

Recent Comments

  • Leonard Linton on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns - Update - Taxontips on Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns
  • Clarifications regarding applicability of GST on certain services based on 48th GST council meeting - Taxontips on Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
  • Module wise new functionalities deployed on the GST Portal for taxpayers – December 2022 - Taxontips on Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns
  • Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns - Taxontips on IMPORTANT CHANGES IN GST PURSUANT TO 47TH GST COUNCILE MEETING [Read notification]

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

January 2023
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031  
« Dec    
  • GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning 79.3k views
  • How to pay Membership and COP fees of ICAI for 2020-21 | 77.8k views
  • Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods 67.9k views

Recent Notification

Further clarification by CBIC for claiming 20% ITC on invoices not available in GSTR – 2A. Circular 123/42/2019 – GST

Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act

January 27, 2023
Penalty for Non filing or Late filing of Tax audit report – Section 271B and condonation in filing Tax Audit report

Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty

January 26, 2023

RSS Taxontips

  • Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act
  • Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty
  • How many articles can a Chartered Accountant register for articleship?
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns – Update
  • ICAI has launched free task management or practice management software for members in Practice
  • Clarification regarding the treatment of statutory dues under GST law [Read circular]
  • Clarifications regarding applicability of GST on certain services based on 48th GST council meeting
  • Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
  • E-mail from TRACES to deductors explaining the e-verification scheme. What to do?
  • Module wise new functionalities deployed on the GST Portal for taxpayers – December 2022

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Privacy Policy
  • Terms of use

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

Login to your account below

Forgotten Password? Sign Up

Fill the forms bellow to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!

ITR 1 to 7 now available for FY 2021-22!!File your ITR with an experienced Chartered Accountant

Now File your Income Tax return for F.Y. 2021-22 with an Experienced Practicing Chartered Accountant and not just with any person like other websites offer. Return filing starts at Rs. 500/-

Book ITR filing with Expert

Never see this message again.

Subscribe for Latest Tax Updates
You name
Yourname@email.com

Never see this message again.