Once, one's PAN is de-activated by the department, the income tax e-filing login of the assessee also gets blocked.the purpose of this article is to make the reader aware of the ways in which one can activate the deactivated PAN.
To Activate your PAN again one can do following:
1. Write an Application to the AO (in duplicate) for the activation of the PAN. Following are the documents which are required to be attached with the application:
1. An Indemnity Bond in favor of Income Tax Deptt.
2. Copy of the PAN on which the PAN holder is being regularly filing the Income Tax Return.
3. Copy of the last 3 years Income Tax Returns which are filed on the PAN de-activated.
Reactivation of PAN is thus 10-15 days process for the Income Tax Department
If one has however received any notice/intimation from the ITD for which an online response thus needs to be filed but the e-filing login is blocked then one should however file that physically to the AO and as the PAN thus gets activated file that in online mode too.
Also, There can be a scenario where one however has not filed the earlier returns then in that case one can however add another declaration in the Indemnity bond explaining the scanerio.
However, listed below are some of the PAN Provisions
Firstly, we will write about the fact as to Who Shall Get PAN
● A Person if his total income is however greater than the maximum amount which is thus also not chargeable to income-tax
● A Person, if his total income of any other person thus in respect of which he is assessable is however greater than the maximum amount which is thus not chargeable to the income-tax
● A Person who is thus carrying on any business or profession whose sales/turnover/gross receipts are or is thus likely to exceed Rs. 5 lakh
● A Person who is thus required to furnish a return u/s 139(4A)
● The Class of person that the CG thus notifies by whom the tax is thus also payable under this Act or either any other law e.g. GST Law
● Other persons who are however notified by the CG
● Person who however are applying voluntarily
Facts of PAN
● The Persons to whom the PAN under the new series has thus already been allotted shall however not apply for such number again. No person who however also has already been allotted a PAN under the new series shall thus however apply, obtain or either possess another PAN.
● Any Person who is however Possessing a duplicate PAN card is thus an offence in the eyes of law and it thus however invites invokes a penalty of Rs 10,000.
● Government had also recently deleted approx. 11.56 lacs duplicate PANs
● The Major Problems are that people however have duplicate PAN (person having more than one PAN) and also have Fake Pan (Person do not exist for such PAN)
Some of the reasons as to why people opt for duplicate PAN are :
1. People who however lost their PAN cards thus also simply apply for the fresh ones without however going for filing FIR and also Reprint of existing PAN
2. Person who thus also did not received original PAN due to the courier agency failure , impatiently applied a fresh one.
3. Personal Vendeta
Reasons as to why people have fake PAN
Though there are thus only least chances for having a fake PAN but still tax evasion is thus this is the main reason for the same
Some of the Government Remedial Actions to ensure that fake PAN and Duplicate PAN are avoided :
Insertion of New Section 139AA.
1. It thus also asks for quoting of Aadhaar in
1. in the application form for the purpose of allotment of PAN;
2. in the return of income:
2. Where the person do not have Aadhaar, then an enrollment ID of Aadhaar application shall therefore be quoted in the application for PAN or ITR.
3. In case of failure to to intimate Aadhaar number, PAN which is allotted to the invalid and also the other provisions of this Actively apply, as if the person had not applied for the allotment of PAN.
139 AA will however:
1. Weed out the Duplicate and also Fake PAN in circulation.
Cancellation or Deactivation of Duplicate PAN
1. 56 lacs duplicate PANs.
2. One can thus also use the above described procedure to activate the PAN Again
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