How to Activate Your PAN if it has been Deactivated due to Non Linking with Aadhaar
What can happen if you don't link your PAN with AADHAAR before 30.06.2023.
1. PAN Card will be inoperative.
2. Income Tax return can't be filed. Refund cant be claimed.
3. PAN linked with GST No may get delinked.
4. Bank Account.
5. Demat Account.
2. Income Tax return can't be filed. Refund cant be claimed.
3. PAN linked with GST No may get delinked.
4. Bank Account.
5. Demat Account.
The above list is illustrative only.
Link your PAN & Aadhaar here
To View PAN Aadhaar Link Status
If PAN Card is deactivated, then to activate an INDEMNITY BOND, Copy of PAN Card and 3 years Income Tax return copy.
MINOR PAN Card also to be linked with his/her Aadhaar.
CBDT has notifies Income Tax Rule 114AAA prescribing that permanent account number (PAN) will become inoperative if a person, who has been allotted PAN as on the 1st day of July, 2017 and is required to intimate his Aadhaar number under section 139AA(2), has failed to intimate the same on or before the 30th day of June, 2023. In this article we are covering procedure to reactivate PAN along with format of letter and indemnity bond, etc.
Procedure to Reactivate Your PAN
1. Once, PAN is de-activated by department, income tax e-filing login of assessee also gets blocked
2. To Activate your PAN again do following:
3. Write an Application to your AO (in duplicate) for activation of your PAN.
Following documents need to be attached to application:
1. Indemnity Bond in favour of the Income Tax Department.
2. Copy of PAN on which the PAN holder is regularly filing the Income Tax Return.
3. Copy of last 3 years Income Tax Returns filed on the PAN de-activated.
4. Reactivation of PAN is 10-15 days process for Income Tax Department
5. If you have received any notice/intimation from ITD for which an online response needs to be filed but your e-filing login is blocked then you should file that physically to your AO and as your PAN gets activated file that in online mode too.
6. There can be a scenario where you haven’t filed earlier returns then in that case add another declaration in the Indemnity bond explaining the scanerio.
Format of Letter To AO The Accessing Officer of Income Tax, Dated:********
Ward No. ****
************
Sub: Request for Activating PAN Card no. ********** in the Name of Mr. *********
Respected Sir/Madam,
Through this Application, I bring to your notice that PAN CARD No ********** was deactivated and the current status on the Income Tax Department website is also Deactivated as message “Your PAN card is deactivated by department” is being displayed while login. Due to this I am unable to file the Income Tax Return for the Assessment Year 2023-2024. In this regard I request to you to please look into matter and activate my PAN card so as to enable me for Income Tax Return filling for the AY 2023-2024. The activation will also help me in migration to GST. For the Purpose of activation of PAN Card, I am enclosing the following documents:
1. Photo copy of my PAN CARD
2. Indemnity Bond and
3. Copies of last 3 years ITR filed as enclosure to this application are not available since my Income for last 3 Assessment Year was below taxable limit.
In lieu of these documents I have added another declaration in the Indemnity Bond enclosed in this letter vide point A. Kindly do the needful at the earliest and help me in being compliant with other laws also.
Details in respect of the PAN mentioned in Subject
1. Name in PAN Card: ***************
2. Father’s Name : *************
3. Date of Birth: *************
4. Residential Address : **********************
Yours faithfully, ***************
Format of Indemnity Bond
(Include these 7 Points if You do not have last 3 year ITR Copies)
I,*******************, R/o *****************, do hereby solemnly affirm and declare as under:
1. My PAN is: **********
2. I am regularly assessedin your ward/jurisdiction with PAN: **********.
3. I have only one PAN i.e********** which isused for last many years for the purpose of Income Tax Procedures and Proceedings, if any.
4. I do not have any other PAN with me neither I applied for any other PAN, if any other PAN is allotted in your records, kindly deactivate the same and activate the PAN for which I have submitted the Application.
5. I undertake to indemnify the income Tax Department for any loss that may be caused in the future.
6. Kindly activate my PAN: ****************.
7. I also declare that my income for earlier years for which I didn’t filed my return was below taxable limit.
Therefore, I do not have copies of Income Tax Return for last 3 years as aksed by the Income Tax Department. That the above statements are true to the best of my knowledge and belief. (Deponent) VERIFICATION Verified at ................ on this 05th day of July, 2023, that above contents are true and correct to the best of my knowledge and belief. No part of it is false and nothing material has been concealed therefrom. (Deponent)
Person Possessing a duplicate PAN card is offence in the eyes of law and invokes a penalty of Rs 10,000.
Disclaimer: This article is for the purpose of information and shall not be treated as solicitation in any manner and for any other purpose whatsoever. It shall not be used as legal opinion and not to be used for rendering any professional advice. This article is written on the basis of author’s personal experience and provision applicable as on date of writing of this article. Adequate attention has been given to avoid any clerical/arithmetical error, however; if it still persists kindly intimate us to avoid such error for the benefits of others readers.
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