Need to Restore an Old PAN? Here’s What the Madras HC Directed the Income Tax Dept to Do [Read Order]
The income taxpayer must identify and cancel the duplicate PAN if you have any. As per the law, a single person should only hold a single PAN.
Do you want to restore your old PAN (Permanent Account Number)? You may have this question about how to do the same if the income tax department did not consider your application.
The present case is of similar nature where the taxpayer sought cancellation of newly issued PAN and restoration of the earlier. However, the same was not duly considered by the department which led them to file a writ petition before the Madras high court.
The Madurai Bench of the Madras High Court, while disposing the petition has clarified the procedural course to be followed when a taxpayer seeks cancellation of a newly issued Permanent Account Number (PAN) and restoration of an earlier PAN.
The petitioner had earlier submitted an application dated 11.02.2025 requesting cancellation of the new PAN and restoration of the original PAN, but alleged that no action had been taken on his request.
The petitioner contended that despite submitting a formal application for cancellation of the newly allotted PAN and reactivation of his old PAN, the Income Tax Department had not considered his request.
During the hearing, the Revenue submitted that the petitioner’s new PAN had already been cancelled based on his request. However, it was clarified that restoration of the old PAN would require the petitioner to submit a necessary application in the prescribed manner.
The Department submitted before the Court that upon such application, steps would be taken to restore the earlier PAN.
Justice Krishnan Ramasamy directed the petitioner to submit the required application for restoration of his old PAN.
The Court also directed the Income Tax Department to serve a copy of the order cancelling the new PAN on the petitioner.
Takeaways from this order
No Dual PAN: The income taxpayer must identify and cancel the duplicate PAN if you have any. As per the law, a single person should only hold a single PAN.
Application for old PAN Restoration: Though you have submitted for cancellation of your new PAN and restoration of old PAN single handedly, the same would end up in procedural issues. For restoring old PAN, new applications shall be made separately.
The taxpayers must make sure that the cancellation of the PAN you’ve requested for is done on time and remember to collect the order from the department. Also for restoration, submit a separate application before the income tax department.
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