Co-operative Society Allowed to Appeal Assessment Order Using Old PAN Card Despite Surrender for E-Filing Portal Access.

The HC disposed of the writ petition, allowing the petitioner, a Co-operative Society, to appeal against the assessment order dated 20.03.2023 using the old PAN card (AAABM2623H). The Court instructed the petitioner to file the appeal and register on the e-filing portal with the old PAN card, despite its surrender, as it remained active for bank transactions. The decision addressed the issues of multiple PAN cards and discrepancies in income tax filings, ensuring the petitioner could seek relief through the proper legal channels.

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Issues involved:
The issues involved in the judgment include the issuance of multiple PAN cards to a Co-operative Society, discrepancies in filing income tax returns under different PAN cards, and the ability of the petitioner to file an appeal against an assessment order.

Details of the Judgment:

Issue 1: Issuance of multiple PAN cards
The petitioner, a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969, was initially issued a PAN card as a "Body of Individual" (No. AAABM2623H) and later a new PAN card as an "Association of Persons" (No. AAJAM4041R). The petitioner surrendered the old PAN card and filed returns under the new PAN card.

Issue 2: Discrepancies in income tax filings
Despite filing income tax returns under the new PAN card (AAJAM4041R) for the assessment year 2019-20, the petitioner received a notice under Section 148 for the old PAN card (AAABM2623H) pertaining to the assessment year 2018-19. An order was passed against the petitioner for unexplained money under Section 69A of the Income Tax Act.

Issue 3: Ability to file an appeal
The petitioner, unable to file an appeal against the assessment order dated 20.03.2023 due to surrendering the old PAN card, sought relief. The Court received instructions indicating that both PAN cards were active, with the old PAN card being used for cash transactions with banks. The Court directed the petitioner to file an appeal using the old PAN card and register on the e-filing portal accordingly.

Conclusion:
The Court disposed of the writ petition, granting the petitioner liberty to appeal against the assessment order dated 20.03.2023 using the old PAN card (AAABM2623H). The petitioner was instructed to proceed with the appeal in accordance with the law and register on the e-filing portal using the old PAN card.

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