PAN Card Notification ignores Practical issues in Implementation

PAN Card Notification ignores Practical issues in Implementation

CBDT has changed the procedure for issue of PAN Card w.e.f. 03.02.2014 and has made it mandatory to submit self- attested copies of proof of identity, address and date of birth documents and also to produce original documents for verification vide its Notification No. F.No: oPAN/1/3/2003/Part Dated: 24.1.2014 and vide Press ReleaseDated 24.01.2014.

It said in above Notification that “The copies of Proof of Identity (POI), Proof of Address (POA) and Date of Birth (DOB) documents attached with PAN application form, will be verified vis a vis their original documents at the time of submission of PAN application at PAN Facilitation Centre. Original documents shall not be retained by the PAN Facilitation Centres and will be returned back to the applicant after verification.”

While passing the notification CBDT has failed to take into account practical difficulties which Applicant and PAN Facilitation Centres will have to face. It is easier said than done. Before pronouncing the anarchic order the CBDT should have considered the problems of millions of PAN Holders (requiring to get their PAN DATA base changed and or for issuance of New PAN CARD) and NEW APPLICANTS above the age of 50 years and millions of illiterates male and female applying for PAN for one or the other reasons who would be failing to produce any documents with regard to their Date of Birth.  In the absence of any specific guidelines as to what would construe as a valid birth date proof other than school certificate would be a daunting task and big challenge for Applicants as well as TIN_FCs.

CBDT move seems to be also a result of CAG Report in March 2011, in which after finding a huge mismatch between the number of PAN holders and the number of tax return filings, the Comptroller & Auditor General had asked the I- T department to ensure that a single taxpayer was not issued multiple cards.

CBDT move may also result in curb on PAN Frauds and on issue of PAN based on forged documents but at the same time CBDT should understands the practical problem, Ground Realities and comes up with a practical solution sooner than the earlier.

(Published with input from Advocate C.P Chugh)

http://taxguru.in/income-tax/pan-card-notification-ignores-practical-issues-implementation.html

The practical difficulties faced by Member ( 2 members have mailed this to me)

1. The original proof are misplaced, then he will not be eligible to apply.

2.  In case of online application, no procedure presribed in this regard.