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“permanent account number”

Chapter XIV - Assessment ProcedureSection 139ASection 139A565 judgments

The decision most relied on for permanent account number is (i) Principal CIT v. Soft-line Creations Pvt. Ltd. (387 ITR 636), cited in 59 judgments on BharatTax.

Leading authorities on permanent account number

(i) Principal CIT v. Soft-line Creations Pvt. Ltd.
387 ITR 636 · 2016 · High Court
59
citing judgments

When an assessee provides the Permanent Account Numbers, affidavits of directors, and bank details of share applicants, this discharges the onus regarding the identity, genuineness of the transaction, and creditworthiness of the share applicants, precluding an addition under Section 68.

PCIT v. Vaishnodevi Refoils & Solvex
89 Taxmann.com 80 · 2018 · High Court
46
citing judgments

The addition of share application money to the income of the assessee under Section 68 is not justified if the assessee has discharged the initial onus by providing complete particulars and documentary evidence of the creditor, and the Revenue has failed to prove otherwise. The Supreme Court has also dismissed the Revenue's SLP in this matter.

Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd.
263 ITR 550 · 2003 · Supreme Court
30
citing judgments

A body corporate is considered a juridical person and an artificial juridical person, distinct from natural persons or an association of persons. This status is recognized by the Income Tax Department, as indicated by the format of a Permanent Account Number (PAN).

CLSA India (P.) Ltd. v. Dy. CIT
149 Taxmann.com 380 · 2023 · High Court
10
citing judgments

An active Permanent Account Number (PAN) for a non-existent entity, post-amalgamation, does not justify reassessment proceedings against that entity. The revenue cannot rely on an active PAN to dilute established legal principles regarding the assessment of merged entities.

Judgments citing permanent account number

Sidhesh Mohan Raikar, Nashik vs. Deputy Director of Income Tax, Centralized Processing Centre, Banglore

In the result, the appeal filed by the assessee is allowed

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar
Section 143(1)Section 154Section 199Section 5A

referred to in sub-rule (1). (ii) The declaration filed by the deductee under clause (i) shall contain the name, address, permanent account number of the person to whom credit is to be given, payment or credit in relation to which credit is to be given and reasons for giving

Narayani Siddhar Peedam Charitable Trust, Vellore vs. DDIT (Exemptions-III), Chennai

ITA 1532/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 Nov 2025AY 2011-12

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.: 1532/Chny/2025 निर्धारण वर्ष/Assessment Year: 2011-12 Shri Narayani Siddhar Peedam Charitable Trust, Rep. By Trustee, K. Soundararajan, Thirumalaikodi, Ariyur Village, Vellore 632 055. Pan: Aaatn 3254F (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement The Deputy Director Of Vs. Income Tax, (Exemptions – Iii) Chennai (प्रत्यर्थी/Respondent) : Shri N. Muralikumaran, Sr. Advocate : Ms. Mythili, Jcit : 25.11.2025 : 26.11.2025 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Addl/Jcit(A)-5, Mumbai Dated 29.03.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2011-12. :- 2 -:

Section 115BSection 12ASection 143(2)Section 143(3)Section 250Section 80G(5)(vi)

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DCIT(CC)-8(3), Mumbai vs. Supama Financial Service Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6820/MUM/2024[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2014-15

For Respondent: Ms. Riddhisha Jain
Section 10(38)

invited attention to the observations of the Assessing Officer, who Supama Financial Service Ltd Supama Financial Service Ltd 10 noted that certain Permanent Account Numbers (PANs) were found noted that certain Permanent Account Numbers (PANs) were found noted that certain Permanent Account Numbers (PANs) were found to have contributed between

Ceb Llc (Earlier Known As Ceb Inc.), United States of America vs. Assistant Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2025/DEL/2025[2018-19]Status: DisposedITAT Delhi26 Nov 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Ceb Llc (Earlier Known As The Assistant Commissioner Ceb Inc.), 1201, Wildson Of Income Tax, Blvd. Arlington, Va 22209, Vs Circle- 1(2)(1), International United States Taxation E-2 Block, Civic Care Of Address Centre, Minto Road, New First International Financial Delhi-110002. Centre, Level-2 Plot No. C-54 & 55, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051, Maharashtra, India. Pan- Aadct5119K Assessee Revenue

Section 144Section 147Section 148Section 148ASection 153(1)Section 9(1)(vi)

draft assessment order dated March 27, 2024 passed by the AO in the name of a non-existent entity and without mentioning any Permanent Account Number ("PAN") is Invalid and consequently, the DRP directions and final assessment order passed basis such an invalid draft assessment order are also invalid

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Ujjaini Mahakali Devasthanam, Secunderabad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1385/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Ujjaini Mahakali Devasthanam, Secunderabad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1384/HYD/2025[20216-17]Status: DisposedITAT Hyderabad12 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Ujjaini Mahakali Devasthanam, Secunderabad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1383/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Ujjaini Mahakali Devasthanam, Secunderabad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1382/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Ujjaini Mahakali Devathanam, Secunderbad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1381/HYD/2025[2014-15]Status: DisposedITAT Hyderabad12 Nov 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Ujjaini Mahakali Devasthanam, Secunderabad vs. ITO., Exemption Ward-1(3), Hyderabad

In the result, all the six appeals of the Assessee are allowed for statistical purposes

ITA 1380/HYD/2025[2013-14]Status: DisposedITAT Hyderabad12 Nov 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining ... Telangana. Therefore, the authenticity and legitimacy of these deposits should not be doubted. 7. The Appellate Authority failed to appreciate that the Permanent Account Number (PAN) was initially obtained under an incorrect status of 'Firm', which was purely an inadvertent error. This mistake has since been rectified by obtaining

Shri Rushabhdev Swetambar Murtipujak Jain Sangh, Ahmedabad vs. The ITO, Ward-2 (Exemption), Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 136/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R P Rastogi, CITDR
Section 12ASection 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

Assessing Officer was wholly unjustified. 6. Before the learned CIT(A), the assessee explained that the trust had originally been allotted two Permanent Account Numbers, namely AAATR2081G (old PAN) and AAATR5288B (new PAN). The old PAN had been surrendered with the Department on 26.07.2012, and all subsequent returns of income

DCIT, Central Circle-4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1708/KOL/2025[2015-16]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 131Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

discharged the onus by placing (i) confirmation letters of the cash creditors; (ii) their affidavits; (iii) their full addresses and GIR numbers and permanent account numbers. It has found that the assessee's burden stood discharged and so, no addition to his total income on account of cash credit ... Officer to assessee. 16. In the case before us, the appellant by producing the loan-confirmation- certificates signed by the creditors, disclosing their permanent account numbers and address and further indicating that the loan was taken by account payee cheques, no doubt, prima facie, discharged the initial burden and those

Zoyieb Ali, Srinagah vs. Income Tax Officer Ward-1, Srinagar

In the result the captioned appeal of the assessee is allowed for statistical

ITA 687/ASR/2024[2012-13]Status: DisposedITAT Amritsar10 Nov 2025AY 2012-13

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bleincome Tax Officer, Zoyieb Ali Ward-1 170 A, Green Park Lane Bye Pass, Near Jamkash, Srinagar Kapurthala Pan:Akapa2889F Shri Rohit Kapoor, Advocate & Assessee By Shri V.S. Aggarwal, Itp Shri Charan Dass, Sr. Dr Revenue By 23.09.2025. Date Of Hearing Date Of Pronouncement /A // .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 124Section 144Section 147Section 148Section 250(6)

that the appellant is a non-PAN assessee, whereas the notice issued under Section 148 of the Act explicitly mentioned the appellant's Permanent Account Number (PAN), rendering the entire reassessment proceedings unsustainable in law. 4. That the LD CIT(A) has erred in confirming the addition of Rs.38

Deputy Commissioner of Income Tax, Delhi vs. Indian Hydro Electric Power Pvt. Ltd., Delhi

ITA 3907/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

assessment proceedings to establish the identity of each lender entity from whom unsecured loans were received. The documents furnished included:  Copy of Permanent Account Number (PAN) of each lender;  Certificate of Incorporation issued

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Indian Hydro Electric Power Pvt. Ltd., Delhi

ITA 3906/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Nov 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

assessment proceedings to establish the identity of each lender entity from whom unsecured loans were received. The documents furnished included:  Copy of Permanent Account Number (PAN) of each lender;  Certificate of Incorporation issued