PAN of Affiliated University & Colleges

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This discussion addresses the process for a university to obtain a Permanent Account Number (PAN) when it lacks one. Key considerations include determining the correct assessee status, such as Artificial Judicial Person, Association of Persons (AOP), Trust, or Government, depending on the university's funding and constitutional structure. Guidance suggests applying under AOP for non-profit universities, with a specific category 'G' for government-funded institutions.

Sanjeev Bats

Sanjeev Bats (Querist)

26 April 2023 University has no PAN and wants to take PAN but there is an issue regarding status of assessee.
It will be Artificial Judicial Person or AOP or Trust
As the objective of the university is not for profit, please guide regarding this.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

26 April 2023 Depends upon the constitution of the university whether its under trust or society etc.
Generally it can apply under AOP.
For more details refer:: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=8135

Sanjeev Bats

Sanjeev Bats (Querist)

26 April 2023 University is fully funded by state government and affiliated under state government

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

26 April 2023 In that case apply under catagory 'G' ... Government.

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