Wrong status in pan card

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2013 Dear sir,
Due to wrong understanding i was given status in my pan card AOP but i am a society so how can i correct this
I am trying to fill 49a but in 49a no column for such correction
please help me
thanks

CA Suraj Lakhotia

CA Suraj Lakhotia (Expert)
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25 February 2013 Society would be an Association of Persons.

Querist : Anonymous

Querist : Anonymous (Querist)

01 March 2013 i am talking about RWA. well u know if we file itr of aop then pan no authority/member is required and in RWA every year their is a election and the whole management/ authority changed and no is want to give their pan no for itr then how to file itr
please suggest me is their any other rule for filling of itr of rwa

Querist : Anonymous

Querist : Anonymous (Querist)

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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03 August 2025 Got it — you’re dealing with a PAN card where the status is “AOP” (Association of Persons), but your entity is actually a Registered Welfare Association (RWA), which is a society-type entity.
Here’s the breakdown and solution:

1. Status on PAN Card:
The Income Tax Department classifies entities like societies, RWAs, clubs, etc., under the category Association of Persons (AOP) for PAN and tax purposes.
So, technically, the PAN status as “AOP” is correct for an RWA because RWAs are registered as societies but assessed as AOPs in income tax terms.
2. Filing ITR for RWA (with PAN as AOP):
When filing the Income Tax Return (ITR) for an RWA, the entity should file under the relevant AOP form — typically ITR-5 (for firms, AOPs, BOIs).
The complication arises because the PAN is linked to AOP, but the management/authority changes every year due to elections.
3. Who files the ITR?
The ITR must be filed in the name of the AOP (the RWA itself), not the individual members or office bearers.
The authorized signatory (e.g., president/secretary of the RWA for that year) can file the return on behalf of the RWA.
No individual PAN of the members is required for filing the RWA’s return.
4. Correction in PAN:
Since there is no separate PAN category for RWA, the “AOP” status is appropriate and you cannot change this to “society”.
Filing Form 49A to change the status will not help as the Income Tax Department groups societies and RWAs under AOP for tax purposes.
5. Summary / Advice:
Accept PAN status as AOP for RWA.
File ITR under AOP category (ITR-5).
Authorized person for the year should sign and file.
Keep proper records of change in office bearers and pass board resolutions authorizing the filing person.

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