Managing Corporate Finance
1051 Points
Joined March 2009
Hi,
Validity of PAN has nothing to do with filing of ITR. Even if person has PAN but not having taxable income, and thus he is not filing ITR - its OK. He is not violating anything.
As per your question, person has ANY income, and he is not filing ITR. Its not clear whether that ANY income is more than threshold limit or not. However, even if he has taxable income and still he is not filing Return, he may get a notice from I T Dept along with penalty. But, in no way, his PAN will be invalid. It shall be valid.