PAN for a Regd Society


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Quick Summary
A registered charitable society initially applied for a PAN card under the 'AOP' category, but were later informed this might prevent tax exemptions and 12A registration. They were advised to apply as an 'AJP' (Artificially Juridic Person) instead. Experts clarified that the initial 'AOP' PAN is correct and can be used to apply for 12A registration. If the society's incorporation date changes after registration, an amendment to the existing PAN card is necessary.

18 February 2021 Dear Experts,

We are a charitable & welfare association (regd under Society regn Act 1860). We applied for a PAN card under the category of 'AOP',the closest category to our status,we thought, in Form 49A and received the PAN. But our a/c says with this PAN,you can NOT claim any Tax exemptions available to a Society nor can we apply for 12 A regn !
We are told that we should apply for a PAN under the category of 'AJP' ie 'Artificially Juridic Person' instead ! We are confused and worried about receiving the wrong PAN again !
Are we really an 'AJP' ? Kindly advise !

Tom

19 February 2021 AOP is the right PAN you obtained. With this PAN you can apply for 12A registration.

19 February 2021 Sir, that means there is difference between PAN of an AOP with Society Regn and an AOP with out Society Regn , although 4th digit of PAN in both cases is ‘A’ ! Thks in advance !

19 February 2021 Yes, in both the cases it will be A. No difference.
After 12A registration apply for PAN you will be allotted PAN with T.

19 February 2021 Thks Sir for the early resolution !

21 February 2021 Dear Sir, Apologies first for another clarification pl !
We got a PAN allotted as an AOP last year. This year we registered ourselves as a 1860 Society.
1. How do we change our status in the IT data base from an unregistered Association in to a Society registered under 1860 Act ?
2. Our date of Incorporation has now changed(due to the new registration as an 1860 Society) and would this necessitate a correction to our old PAN Card ?

Thks in advance, Johnykutty

21 February 2021 You have to register under 12A then apply.

21 February 2021 Thks Sir, before applying for the new Trust PAN, , do we have to return the old AOP PAN or we can return the old one immediately after receiving the new one ! Tom

22 February 2021 Apply for the amendment of the existing PAN.

10 March 2021 Dear Sir, Apologies first for still another clarification pl !
We got the PAN allotted as an AOP last year. This year we registered ourselves as a 1860 Society.
1. How do we change our status in the IT data base from an unregistered Association in to a Society registered under 1860 Act ?
2. Our date of Incorporation would have now changed(due to the new registration as an 1860 Society) and wouldn’t this necessitate a correction to our old PAN Card ?

Thks in advance, Johnykutty

11 March 2021 You can change your PAN only 12A /now 12b from April registered under income tax.

11 March 2021 Thks, Shri Seetharaman Sir !


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