Pan card category for society

This query is : Resolved

saurabh (Querist)
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27 February 2017 We have formed a society under society act 1860.IT is created for religious purpose

while applying pan card, please let us know which category to be filled. i am confused with the following

1) AOP
2) Trust
3) Local Authority

Please help

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 August 2024 For a society formed under the Society Registration Act, 1860, and created for religious purposes, the appropriate category for applying for a PAN card would typically be:

### **Category: AOP (Association of Persons)**

Here's a brief overview of the categories you mentioned:

1. **AOP (Association of Persons)**:
- This category is generally used for entities that are not registered as formal legal entities like companies or trusts but are recognized as associations of individuals who come together for a common purpose. In your case, a society formed under the Society Registration Act falls under this category.

2. **Trust**:
- This category is used for entities established as trusts, which are typically created under the Indian Trusts Act or other similar trust laws. Since your entity is a society, not a trust, this category wouldn’t be appropriate.

3. **Local Authority**:
- This category is used for entities that are local government bodies or authorities. This wouldn't apply to your society as it is not a local authority.

### **Steps to Apply for PAN as AOP:**

1. **Obtain Form 49A**:
- Get Form 49A from the Income Tax Department’s website or at a PAN application center.

2. **Fill in Details**:
- For "Type of Applicant," select **"Association of Persons (AOP)"**.

3. **Provide Required Documents**:
- **Proof of Identity**: Documents confirming the identity of the association or its representatives.
- **Proof of Address**: Documents showing the address of the society.
- **Proof of Registration**: A copy of the registration certificate of the society under the Society Registration Act, 1860.
- **Letter of Authority**: A letter from the society’s managing committee authorizing the person who will apply for the PAN on behalf of the society.

4. **Submit Application**:
- Apply online through the NSDL or UTIITSL website, or submit the completed form and documents at a PAN application center.

5. **Pay Fees**:
- Pay the application fee as specified.

6. **Verification**:
- The submitted application and documents will be verified by the Income Tax Department.

7. **Receive PAN**:
- Once verified, you will receive the PAN card either digitally or by post.

Ensure you provide accurate and complete information to avoid delays or complications in processing your PAN application. If you have any doubts or need further assistance, consulting with a tax advisor or legal expert familiar with society registration and PAN application procedures can be helpful.