The income tax department in its latest drive has started de-activating PAN of all income tax assesses who were allotted more than one PAN at anytime in the past.
Unfortunately, in many cases the PAN being deactivated is the PAN on which the assessees are filing their income tax returns. Once, the PAN is de-activated by the income tax department, the income tax e-filing login of the assessee also gets blocked and the PAN holder is not able to do anything on the Income Tax e-filing portal such as filing of Income Tax Returns, view intimations and respond electronically to various communications by the ITD.
Ques: What should be done in case the PAN is de-activated?
Ans: In case your Permanent Account Number (PAN) is de-activated then you need to do the following:
1) You need to write a letter to your jurisdictional AO in the Income Tax Department for activation of your PAN.
2) Following documents need to be attached to the letter for activation of PAN:
- Indemnity Bond in favour of the Income Tax Department
- Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
- Copy of last three years Income Tax Returns filed on the PAN de-activated.
It takes atleast 10-15 days for the Income Tax Department for re-activating the PAN after submission of letter to ITD.
Ques: I have received online intimation/mail regarding outstanding demand, how do I respond if my PAN is de-activated and I cannot login to the e-filing portal?
Ans: If you have received any intimation from the ITD for which an online response needs to be filed but your e-filing login is blocked then you need to approach your Jurisdictional AO for activation of your PAN ASAP as stated in the previous question.
Since, the re-activation of PAN by ITD takes some time therefore you can respond to the intimation manually by filing a response/letter to the jurisdictional AO.
Although, you might have filed the offline/manual response to the AO but you still need to ensure that you file the online response to the intimation as soon as your PAN is re-activated.
Download Format of Indemnity Bond for PAN Activation
The author is the founder of youronlinefilings.com an online platform for filing income tax returns, company incorporation, accounting/bookkeeping, audits, Fema related compliances etc. He can be contacted at: [email protected] or [email protected] or Mobile: +91-9953199493.
Read Other Articles of CA Pratik Anand
Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
(Republished with Amendments by Team Taxguru)
sir i have two pans and now i want to cancel one due to linking Aadhaar to pan so i required format for Indemnity bound.
Sir,
My mother-in-law has expired and since then her e-filing account has been deactivated. What can we do to activate the same as IT return for the year needs to be filed. The helpline numbers say that the date of birth and pan number are incorrect whereas it the same with which return was filed for so many previous years. Please help what should be done?