Income Tax Surcharge for AOP

[Nisanth N]

Our AOP for 100 odd members in RWA was asked by IT Department to pay a Surcharge as soke members are HNI.

 

1. Are there any options under IT act that levies this specifically if PAN card details of all members are not submitted ?

2. Is there any way this could be reimbursed or challenged ?

[DR.MARIAPPAN GOVINDARAJAN]

Whether the Department issued any show cause notice in this matter?  If so please send the copy of the same to my email id [email protected].

AI Summary

Income tax surcharge on AOPs contested where member PANs are missing; challengeability depends on departmental notice and attribution. An AOP running an RWA was directed to pay an income tax surcharge because some members are alleged HNIs; queries concern whether the Act permits levying such surcharge where member PANs are not furnished and whether the AOP can seek reimbursement or challenge the demand. The adviser requests any show cause notice to evaluate disputability and procedural options.