TMI BlogStandard Operating Procedure(SOP) for Aadhaar DelinkingX X X X Extracts X X X X X X X X Extracts X X X X ..... Aadhaar / Enrolment ID of Aadhaar application form, for the filing of return of income as well as in the application form to enrol for PAN. Section 139AA states : (1) Every person who is eligible to obtain Aadhaar number shall, on or after the 1st day of July, 2017, quote Aadhaar number (i) in the application form for allotment of permanent account number; (ii) in the return of income: Provided that where the person does not possess the Aadhaar Number, the Enrolment ID of Aadhaar application form issued to him at the time of enrolment shall be quoted in the application for permanent account number or, as the case may be, in the return of income furnished by him. (2) Every person who has been allotted perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Channels through which grievances are received The grievances are received by the Department through various modes like email, letter, CPGRAMS, e-Nivaran etc. These grievances may land at various desks viz. Prime Minister office, Chairman's office, Pr. CCIT Office, CBDT, Ministries, RCCs, AOs, Service Providers or at any other desk which is forwarded to the concerned officer. for resolution. 3. Categories of grievances in respect of Aadhaar delinking The grievances in respect of Aadhaar delinking can be classified into various categories which need to be identified before initiating the process of Aadhaar delinking. These categories are as under : A. One PAN inadvertently allotted to more than one person and Aadhaar o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f required Aadhaar update history from the applicant/PAN holder. This can be downloaded from the UIDAI website : https//uidai.gov.in. This can only be generated by the PAN holder since it is OTP based( optional ) 5. Solution on case to case basis NOTE : All grievances from field formation for delinking of Aadhaar from a particular PAN need to be forwarded along with the complete analysis report and requisite documents through respective RCCs A. One PAN inadvertently allotted to more than one person(s) RCC to collect processing details of PAN from PAN Service Provider(s). RCC to collect information of Audit Log from ITBA. This can be generated through role Global PAN View Ascertain initial allottee and subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repare analysis report and identify whether delinking of Aadhaar is required or not. If delinking is required, then the documents and the grievance application may be forwarded to the O/o Joint Director(s), ADG(S)-I Team. The delinking of Aadhaar will be done( as per process mentioned in para 6 ) on the basis of analysis report Service Providers are issued instructions by team to process any pending application at their end, if required Communication is sent to RCCs and to E-filing team for necessary action at their end. C. Aadhaar no. of one person is linked with PAN of another person : Actions required to be taken by RCC officials are as under : Collect processing details of PAN from PAN Service Provider(s). Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PANs The steps for delinking will as per para 5B E. Aadhaar is not linked with PAN in ITBA but taxpayer is unable to link Aadhaar on e-filing portal RCCs should check the current status of event marking taxpayer through CBN query on ITD application RCCs should verify the facts and forward the grievance to E-filing team through email to Sh. M. Jagadeesan, JD(S) at jagadeesan@incometax.gov.in for delinking of aadhaar from e-filing database. Communication to be sent to the PAN holder by RCC to visit the e-filing portal and link Aadhaar to the retained PAN Service Providers may be issued instructions by RCC to process any pending application of the applicant, if required F. Miscellaneous categories Apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sends communication to the grievance applicant through the Grievance mechanisms by which grievance is received Service Providers are issued instructions by ADG(S)-1 team /RCC for processing of any pending application of the applicant , if required iii) Technical issues If any technical issue is being faced by the Assessing Officer while performing any activity, then the Assessing Officer may lodge a ticket on ITBA Helpdesk for resolution. If the ticket is not resolved within 3 days, the ticket details may be forwarded to JD(S), O/o ADG(S)-1 at email id bdobriyal@incometax.gov.in 6. Aadhaar delinking process by O/o ADG(S)-1 team After receiving the requisite report and documents, the concerned officers of the ADG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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