The PAN-Aadhar Linking mandate is due on 31st March, beyond which the PAN numbers unlinked with Aadhar Card will become inoperative. Some stakeholders are still unable to link their PAN Card with Aadhaar as the same is already linked with a wrong Aadhar UID number. The Directorate General of Income Tax (Systems) had issued a Standard Operating Procedure (SOP) for delinking PAN and Aadhar, according to which the department proceeds.
During the process of linking Aadhaar with PAN, the PAN holders/applicants/taxpayers face certain issues. These issues are forwarded to the Income Tax Department through various channels in the form of grievances.
How to address grievances
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.
Taxpayers can also tag the income tax official twitter handle @IncomeTaxIndia to address their grievances. Additionally, you can share your details (along with PAN & your mobile number) with us at orm@cpc.incometax.gov.in and the department will get in touch with your issue.
However, as the Income Tax Portal and Payment Page is Down preventing Aadhar PAN Card Linkage: an extension of the deadline is likely. Also, the Income Tax Department has addressed the issue of the portal glitch to Infosys, the developer of the portal under the National E-Governance Plan.
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 :
One PAN inadvertently allotted to more than one person and Aadhaar of one allottee linked with
PAN of other
One assessee is in possession of more than one PAN and Aadhaar is linked with deleted/de-
activated PAN
Aadhaar no. of one person is linked with PAN of another person due to any of the following
reasons:
a. Digitization Error
b. Aadhaar of guardian linked with PAN of minor.
c. Although new PAN allotted to subsequent allottee(s) of PAN, but Aadhaar no. is linked with earlier PAN due to matching of details like name ,date of birth and gender
d. Aadhaar of someone else who has not been allotted PAN is linked with the PAN of the person whose core details match and Aadhaar linking done through e-filing portal
e. Any other issue
Aadhaar is linked with PAN having an event marked as ‘fake’.
Aadhaar is not linked with PAN at CBN but taxpayer is unable to link Aadhaar on e-filing portal
Miscellaneous reasons
Aadhaar linking steps to be followed by RCCs and Document Required
RCCs have to follow certain steps for resolving the grievance. The step by step process is as under:
i) Document Collection : For the purpose of Aadhaar delinking, the following documents may be
collected by the RCCs before forwarding the grievance to Joint Director(S), O/o ADG(S)-I :
Copy of the grievance letter
Email id(if available), postal Address and contact number(s) of the grievance applicant
Copy of Aadhaar Card to be shared on mail, preferably coloured copy
Copy of PAN Card(s)
Any other relevant document, if 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).
Solutions on case-to-case basis
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
GlobalPANView
Ascertain initial allottee and subsequent allottee(s) of PAN on the basis of date of allotments
Prepare analysis repoll and identify whether delinking is required or not. If delinking is
required, then the documents and the grievance application may be forwarded to the 0/0 Joint
Director(S), ADG(S)-I team(bdobriyal@incometax.gov.in)
The delinking of Aadhaar will be done(as per process mentioned in para 6) on the basis of
analysis report and communication will be sent to RCCs and to Efiling team for necessary
action at their end.
Once delinking is done, RCCs shall issue appropriate instructions to the respective PAN Service
Providers for allotment of new PAN to subsequent allottee(s), if required (refer Instruction
No. 82 dated 27.06.2013)
RCCs may issue appropriate instructions to PAN Service Providers for restoration of data of
initial allottee, if required.
2. One assessee is in possession of more than one PAN and Aadhaar is linked with the deleted/deactivated PAN
• RCCs should check the current status of all the PANs in possession of the taxpayer through
CBN query on I TD application
• In case, if all PANs in possession of the taxpayer
i) are active or
ii) are under deduplication process or
iii) are under restoration process
then RCC should forward the grievance to respective jurisdictional Assessing officer for
completion of the process so that there is only one retained PAN against deleted/deactivated
PANs
• After the completion of the above process, prepare 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 ADG(S)-I team to process any pending application at their end, if required
• Communication is sent to RCCs and to the e-filing team for necessary action at their end.
3. 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).
Generate Audit Log from IT BA through role AdmnLCL
Identify the reasons for wrong linking of aadhaar with PAN and whether delinking is required
or not If delinking is required, prepare analysis report and forward the grievance application and
document the O/o JD(S), ADG(S)-I Team(bdobriyal@incometax.gov.in)
The delinking of Aadhaar will be done as per process mentioned in para 6
Service Providers are issued instructions by ADG(S)-I team to process any pending application
at their end, if required
Communication will be sent by ADG(S)-I team to RCCs and to Efiling team for necessary
action at their end.
After completion of the process, respective /RCC shall be informed accordingly
4. Aadhaar is linked with PAN (event marked as Fake as per Instruction No. 70 dated 01.5.2007)
The current status of event marking and Assessing Officer details to be checked through CBN
query on I TD application
If the PAN is not to be treated as fake, then the RCCs should ask the jurisdictional assessing
officer to write a mail for deletion of the fake event
RCCs should forward this mail along with the documents and the grievance application to the
O/o JD(S), ADG(S)-I Team for deletion of the fake event.
After deletion of the fake event, the Aadhaar delinking process will be initiated with the
following considerations :
i) PAN has been inadvertently allotted to more than one person The steps for delinking will as per para 5A
ii) Assessee has two PANs
The steps for delinking will as per para 5B
5. Aadhaar is not linked with PAN in IT BA but taxpayer is unable to link Aadhaar on efiling portal
• RCCs should check the current status of event marking taxpayer through CBN query on IT D
application
• RCCs should verify the facts and forward the grievance to the Efiling 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 efiling 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.
6. Miscellaneous categories
Apart from above listed categories, there are various other categories as well : —
i) Same Aadhaar being quoted by two persons for PAN allotment
RCCs need to ask for aadhaar update history from the grievance applicant
RCCs to prepare analysis report and forward the documents and the grievance
application to the O/o JD(S), ADG(S)-I team.
Aadhaar authentication will be done by ADG(S)-I team through UIDAI/NSDL UTI After analyzing, if delinking is required, then ADG(S)-I team will de-link Aadhaar on the basis of analysis report (as per process mentioned in para 6) and communication will be sent to the grievance applicant through the Grievance mechanisms by which grievance is received.
Service Providers will be issued instructions by ADG(S)-I team/RCC for processing of any pending application of the applicant, if required.
ii) One person is holding two Aadhaar Numbers
• RCCs to prepare analysis reports and forward the documents and the grievance application to the O/o JD(S), ADG(S)-I Team. The delinking of Aadhaar will be done by ADG(S)-I team
• Aadhaar authentication will be done by the ADG(S)-I team to identify whether both the
Aadhar Cards are active. If both the Aadhaars are active then , then the taxpayer will be issued
instructions to contact UIDAI for necessary action. No action of Aadhaar delinking will
be initiated till UIDAI deletes one Aadhaar
• If only one Aadhaar is active, then ADG(S)-I Team de-links Aadhaar from PAN (as per process mentioned in para 6) and sends communication to the grievance applicant through the Grievance mechanisms by which grievance is received
• Service Providers are issued instructions by ADG(S)-I 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)-I at
email id bdobriyal@incometax.gov.in
Aadhaar delinking process by O/o ADG(S)-1 team
After receiving the requisite report and documents, the concerned officers of the ADG(S)-I team will initiate the process of Aadhaar delinking through ITBA. Approval for delinking will be granted with the due consideration that the officers who have forwarded the grievances have duly verified the documents and have taken corrective measures upto their utmost satisfaction. After getting Aadhaar delinked from PAN, the same will be communicated to efiling team for refreshing their database. After receiving a report from e-filing team, the communication will be sent to the
Taxpayer/Service providers/RCCs/ Source from where the grievance has been received : –
• for allotment of PAN to second allottee, if required,
• for processing pending application, if any
• for restoration of data of original allottee, if required
• for any other action, if required.
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