We had applied for surrender of PAN via grievance and email to the jurisdictional AO for a dissolved partnership firm, citing the dissolution deed, final ITR acknowledgment, PAN card copy, GST cancellation certificate, and ID/PAN of the authorized partner as supporting documents.
In response, the AO's office has asked us to submit:
- Indemnity Bond (Rs. 500, Notary)
- Aadhaar card xerox
- Both PAN xerox
- Original PAN
Since ours is a single firm PAN being surrendered due to dissolution (not a duplicate PAN case), we are a little unclear on why an Aadhaar card copy and "both PAN xerox" have been asked for...
A partnership firm does not hold an Aadhaar, and there is only one PAN allotted to the firm.
We are also unsure whether the documents (Indemnity Bond, Original PAN, etc.) need to be submitted physically at the AO's office or whether they can be sent online/via email/Speed Post, since our entire application so far has been done through the grievance portal and email.
Would like to understand from members/experts:
- Is this a standard checklist used by AOs for all PAN cancellation requests (including firm dissolution cases), regardless of whether it's a duplicate PAN scenario?
- In such firm-dissolution cases, is the partner's personal PAN and Aadhaar generally sought as identity proof of the person signing/authorizing the surrender request?
- Whether such documents (especially Original PAN and Indemnity Bond) are typically accepted by speed post, or whether physical submission at the AO's office is mandatory? The AO's office is quite far from our location.
- Any practical experience on documents actually accepted by AOs for firm PAN surrender due to dissolution would be very helpful.
Thank you.
CAclubindia
