Representative assessee

Mr. Ghosh passed away on 29-05-2024. After his demise, his wife Mrs. Ghosh was approved as his Representative Assessee/Legal Heir on the Income Tax e-Filing Portal and managed his income tax matters.

 Unfortunately, Mrs. Ghosh passed away on 29-01-2026.

After the demise of both Ms. Gosh (only daughter of Mr. and Mrs. Gosh) the sole legal heir of both of them. Accordingly, she applied to register herself as the legal heir for both PANs.

Her request for Mrs. Ghosh's PAN has been successfully submitted and accepted.

However, when she tried to register myself as the legal heir of Mr. Ghosh the portal displays the following error:

"A legal heir request already exists for this PAN."

It appears that Mr. Ghosh's existing Representative Assessee/Legal Heir record is still active in the system. Since she is also deceased.

Ms. Ghosh is unable to submit a fresh legal heir request for my father's PAN. Due to this issue, she cannot access or manage my father's income tax matters or complete any pending compliance.

Please help me to solve this problem.

Replies (2)
Quick Summary
This discussion addresses a complex issue where a legal heir is unable to register for a deceased father's PAN because the previous representative assessee (the mother) is also deceased and her record remains active. The portal displays an error stating a request already exists. The suggested solutions involve approaching the Income Tax Officer (ITO) in person, raising a formal grievance with supporting death and legal heir certificates, or contacting the Jurisdictional Assessing Officer (JAO) directly to manually de-link the previous record and approve the new legal heir.

You need to approach your ITO in person to resolve the issue.

Raise an IT Portal Grievance with both Death Certificates and Legal Heir Certificate requesting manual de-linking, or approach the Jurisdictional Assessing Officer (JAO) directly to clear the previous legal heir link and approve Ms. Ghosh.

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