HUF Suffix in name

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A Hindu Undivided Family (HUF) had their PAN application rejected because the name 'Hari & Sons' lacked the '(HUF)' suffix. The applicant questions this requirement, as the PAN was originally issued by the ITD without such a suffix. While there's no explicit rule mandating it, TIN-FC now insists on the '(HUF)' suffix for correction applications, citing a trend established over years of PAN processing.

PARAS CHHAJED

PARAS CHHAJED

(Querist)

23 November 2021 A Hindu Undivided Family is allotted PAN in the name of "Hari & Sons "whose members are Hari, his wife and two sons. The date of formation is mentioned as ANCESTRAL on the PAN card issued by CIT. Now the HUF needs to get the date of formation to be corrected and for this the karta sworn in an affidavit with Aadhaar of Karta as required and submitted at TIN FC

After 4-5 days it was informed that the PAN correction application is rejected as Name does not have HUF as suffix, the application of correction in PAN data may not be processed.
Please let me know if there is any requirement under Income Tax Act or Income Tax Rules to add suffix HUF in the name of Hindu Undivided Family ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 November 2021 Of course there is no such act or rule, but since last so many years such a trend is set by TIN, while allotment of HUF PAN.
In this case the name in application should be 'Hari & Sons (HUF)'.

PARAS CHHAJED

PARAS CHHAJED

(Querist)

23 November 2021 The PAN was originally alllotted by ITD in the era when there was no authorized agency to process PAN i.e. NSDL or UTIISL and at that time it was allotted in the name of Hari & Cons. When ITD did not mandate such suffix to be added, I fail to understand why the NSDL authorized TIN-FC is taking a different view and rejecting the application.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

24 November 2021 At that time they may have not realized for categorization of HUF; which they would have learned from the experience!!

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