Status of application of pan for gratuity trust

Dear Sir/Madam,
   We have a partnership firm and also Employees Gratuity Trust for that firm. But the Employees Gratuity Trust is not registered anywhere. We have an agreement with LIC. Now our banker is asking PAN for that Employees Gratuity Trust. Whether our status is AOP or TRUST for application of PAN?  Whether the unregistered trust deed is enough for application of PAN? Please clarify..