PAN CANCELLATION OF A DISSOLVED PARTNERSHIP FIRM

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Donati

Self occupation

116 Points Posted on 09 September 2026

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.

Replies (4)

Quick Summary

A user sought advice on cancelling a dissolved partnership firm's PAN, as the AO requested an indemnity bond, Aadhaar copy, and both PAN copies, which seemed unusual for a non-duplicate PAN case. The user was unsure if these were standard requirements and how to submit the documents. Another user clarified that the AO's request likely uses a standard template, interpreting "both PANs" as the firm's PAN and the signing partner's PAN, and Aadhaar as the partner's ID. They confirmed that physical documents like the original PAN and indemnity bond can be sent via Speed Post.

Aashok Kumar Sharma

Finance/Compliance Consultant

77804 Points Posted on 09 September 2026

The AO's request stems from a standardized template where "both PANs" and "Aadhaar" refer to combining the firm's PAN with the signing partner's personal identification. Because the original physical PAN card and a notarized indemnity bond are required, sending the full physical documentation set via Speed Post with tracking is valid and legally accepted by jurisdictional income tax offices.

Donati

Self occupation

116 Points Posted on 09 September 2026

Thank you very much.

Donati

Self occupation

116 Points Posted on 22 September 2026

Sir, I had couriered the documents (including the original PAN) to the AO's office via Speed Post, and it has been one week since it was received.

Today I checked the PAN status, and it shows:
PAN is Active and details are as per PAN.
Event(s) marked on the PAN - Dissolution.

What does this mean? How long will it take for cancellation? Should I raise a grievance on the income tax portal? I have tried calling the AO's office, but it never connects.

Thank you.

Rushabh

Automation Expert

10696 Points Posted on 13 November 2026

The request may be using a general PAN-cancellation checklist, but the facts given do not establish that every item applies to a dissolved firm. A firm has no Aadhaar, and “both PAN xerox” is unclear where only one firm PAN exists. Ask the AO’s office to clarify in writing whether it means copies of the firm PAN and the authorised partner’s PAN, and whether the partner’s Aadhaar/PAN is required to verify the signatory. Explain that this is surrender of the firm’s sole PAN following dissolution, not cancellation of a duplicate PAN.

Submit the dissolution deed and existing evidence of the firm’s PAN and the partner’s authority to act. If the office confirms it needs the partner’s personal ID, provide that as the signatory’s proof—not as the firm’s Aadhaar.
Confirm the required indemnity-bond wording, stamp/notarisation, and whether the original firm PAN card must be enclosed. Do not assume a scan will suffice if the AO has specifically asked for the original.
The request does not specify a submission mode. Seek written confirmation that Speed Post is acceptable, and retain dispatch and delivery proof; if sending originals, keep copies and a record of what was enclosed.

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