CBDT vide Instruction No. F.No ADG(S)-1/PAN/2020-21/6177, dated March 25, 2021 has issued instructions and resolutions to Principal Chief Commissioners of Income Tax with regard to allotment of one PAN to two or more taxpayers, and partially modified the instructions issued vide Instruction No. 82 dated June 21, 2013 after considering the grievances raised and with the approval of Competent Authority, in a following manner:
|
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 wi II 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 covered 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 (System)-I. |
|
Further, directed the field officers and RCCs to deal with such types of cases relating to allotment of one PAN to two or more taxpayers as per the above instructions after proper analysis of PAN details along with an examination of the audit log of PAN under consideration.
The Instructions can be accessed at: https://www.incometaxindia.gov.in/Lists/Latest%20News/Attachments/445/ITBA_PAN_Instruction_No_9.pdf