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2016 (3) TMI 761 - DELHI HIGH COURT

2016 (3) TMI 761 - DELHI HIGH COURT - TMI - Cancellation of PAN - two PANs issued for same society - PAN 'AAETS5043H' has been marked as 'FAKE' - whether the error in the spelling of the name of the Society in the application filed by Mr. Navneet Kumar for a PAN card (that has now been termed as 'FAKE') was innocent or deliberate?- Held that:- The fact of the matter is that there cannot be two PAN Cards for one entity. Since there is already a PAN Card issued in the name of the Society way back .....

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of PAN - Decided against assessee. - W. P. (C) No. 7742/2014, CM APPL. No. 18223/2014 - Dated:- 14-3-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr K.K. Sharma, Senior Adv. with Mr Gaurav Agarwal and Mr Puneet Kumar Saxena, Adv. For the Respondent : Mr Rahul Chaudhary, Senior Standing Counsel. ORDER 1. This is a writ Petition filed in the name of 'Sri Ram Chandra Mission', Shahjahanpur, seeking to quash the order dated 26th June 2014 and the letter dated14th July 2014 .....

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d PAN 'AAETS5043H' has been marked as 'FAKE' and requested the bank to take necessary steps as per banking regulations to avoid further misuse of the said PAN card by the PAN holder. 3. The petition states that 'Shri Ram Chandra Mission' (hereafter 'Society') is a society which was granted registration way back on 21st July, 1945. It was also granted registration under Section 12A(a) of the Income Tax Act, 1961 ('the Act') by the office of the CIT Lucknow. .....

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t an application was filed in 2004 on the basis of which PAN Card 'AAETS5043H' was issued. However, it appears from the counter affidavit filed by the Income Tax Department ('Department') to this petition, that in the application filed for issuance of the PAN Card filed by one Mr. Umesh Chandra on 15th October 2003, the name of the applicant in the application form was given as 'SRI RAM CHANDRA MISSION'. Against Column No. 2 which asks the applicant to state the 'Name .....

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on the strength of the above application. 5. On 7th May, 2014, a complaint was received by the Directorate of Income Tax (Systems) from one Mr U.S. Bajpai claiming himself to be the Secretary of 'SHRI RAM CHANDRA MISSION. for treating the aforementioned PAN Card as 'fake'. On 16th May 2014, a letter was written by the Deputy Director (Systems) of Respondent No.1 to the Commissioner of Income Tax ('CIT'), Bareilly ('Respondent No. 2.) drawing his attention to the fact that .....

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ned the name of the Society as 'SRIRAM CHANDRA MISSION' in the PAN application while documents submitted were having the name 'SHRI RAM CHANDRA MISSION' was also noted and, therefore, the CIT, Bareilly was requested to make necessary enquiries regarding genuineness of the documents enclosed with the application. 6. On the basis of the above letter, an enquiry was conducted by the Income Tax Officer ('ITO') -II, Shahjahanpur and a report dated 12th June 2014 was submitted .....

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t was obtained in fraudulent manner by producing certificate of the original society 'SHRI RAM CHANDRA MISSION' having PAN 'AAATS1751N'. 7. The Department has also placed on record the 'Detailed procedure for allotting the PAN cards'. Relevant for the purposes of the present petition is Para 4.3 of the said procedure which, inter alia, states that if during investigation it is found that the PAN had been "obtained in the name of either non-existent person or in false .....

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e letter dated 14th July, 2014 to the Axis bank. 9. It requires to be noticed that in the memo of parties of the present petition the name of the Petitioner is spelt as 'Sri Ram Chandra Mission'. This spelling is also repeated in the body of the petition. Yet, it is the said spelling of the word Sri without the 'h' that has led to the issuance of two PAN numbers for the same Society. Mr. Sharma tried to suggest that this was an inadvertent typographical error. However, given the .....

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e said PAN Card as "FAKE", at least three criminal complaints have been filed against Mr Navneet Saxena and 21 others (who all claim to be committee members of the Society) by Mr P. Rajagopalachari claiming himself to be the President of the said Society in Hyderabad, Delhi and Shahjahanpur. It was, accordingly, submitted that the impugned order was causing grave prejudice and, therefore, should be quashed. 11. It must be mentioned here that in these very proceedings an application bei .....

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o the applicant, confirmed both by the Allahabad High Court as well as the Supreme Court. It was stated that after the death of Mr Umesh Chandra Saxena, Mr Navneet Kumar Saxena (through whom the present petition has been filed) started claiming himself to be the President of the Society. Mr Navneet Kumar Saxena and his brothers were impleaded in the aforementioned suit and the interim injunction became effective against them as well. It is sought to be clarified by Mr K.K. Sharma, learned Senior .....

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d card having been made in the name of 'SRIRAM CHANDRA MISSION' while the particulars and other details were that of 'SHRI RAM CHANDRA MISSION' in respect of which PAN had already been allotted being PAN 'AAATS1751N'. He points out that two PAN Cards cannot be issued to one entity. He further explained that although the returns claimed to have been filed in the name of the Society using the subsequent PAN Card may have been processed by the system, the rectification becam .....

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the result ant order would be no different. 14. The cancellation of the second PAN card stems from the contestation between two factions of the Society, with each faction claiming to be the rightful successor to the Founder President of the Society and in respect of which there is already a suit instituted which is pending in the civil court. It was repeatedly urged by Mr Sharma that this Court should clarify that the word 'FAKE' in the impugned order was used by Respondent No.1 only be .....

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