Income Tax Refund-Deceased Person

[milan bamal]

Dear Team,

My client(Manjeet) father has been died and after that his bank account has been closed by mistake before the income tax refund is received for A.Y 2019-20.Today i am filed a new request, Register as Representative Assessee through manjeet IT login, attached required documents like affidavit of legal heir and others like pan card death certificate of deceased person. But Income tax portal reject the application as legal heir.

***Mail Received from Income Tax***

Dear MANJEET SINGH,

The Representative Assessee request submitted by You on 23-05-2025, for the Assessee SATVIR SINGH KATARIA having PAN AOXXXXXX9F, is rejected by ITD due to following reason(s):

Affidavit not an approved document

Your request for adding legal heir is not approved as you have submitted an Affidavit. An Affidavit is not an approved document for submission of Legal Heir registration request. Please make a fresh request by submitting the following documents.

1. Copy of PAN Card of the deceased

2. Copy of Death Certificate

3. Copy of Legal heir proof as per the norms

4. Copy of the order passed in name of the deceased Mandatory only if the reason for registration is Filing of an appeal against an order passed in the name of deceased.

5. Copy of Letter of Indemnity format of indemnity as available in e-filing portal The lists of approved documents are for legal heir are as follows

1.The legal heir certificate issued by court of law or

2. The legal heir certificate issued by the Local state revenue authorities or

3. The surviving family members certificate issued by the local state revenue authorities or

4. The registered will of the deceased or

5. Letter issued by the Banking or Financial Institution in their letter Head with Seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time of demise

6. The Family pension certificate issued by the State Central government

****Kindly give the solution***

[YAGAY andSUN]

Thanks for sharing the detailed situation. Here’s a clear step-by-step solution to address this issue and get the legal heir registration approved on the Income Tax portal:

Issue:

Your submission was rejected because an affidavit is NOT an approved document for registering as a legal heir/representative assessee.

What You Need to Do:

1. Obtain an Approved Legal Heir Document

   According to the Income Tax Department, you must submit one of the following approved legal heir proofs:

   • Legal heir certificate issued by court of law, OR

   • Legal heir certificate issued by local state revenue authorities, OR

   • Surviving family members certificate issued by local state revenue authorities, OR

   • Registered will of the deceased, OR

   • Letter issued by the bank or financial institution (on their letterhead, with seal and signature) mentioning nominee or joint account holder details, OR

   • Family pension certificate issued by state/central government

2. Collect All Other Required Documents

   • Copy of PAN card of the deceased

   • Copy of Death Certificate of the deceased

   • Copy of the order passed (if filing an appeal)

   • Letter of indemnity as per the format available on the e-filing portal

3. Make a Fresh Submission on the Income Tax Portal

   • Login to Manjeet’s IT account

   • Re-submit the Representative Assessee request

   • Upload the approved legal heir certificate (issued by court or state authority, or any other acceptable document from above list)

   • Attach the PAN card, death certificate, and other relevant documents

   • Submit the application

Additional Recommendations:

• If you don’t have a legal heir certificate issued by court or revenue authorities, you can visit the local revenue office or the Tehsildar office to apply for one. This is the most straightforward and accepted proof.

• If the deceased had a registered will, you can submit that instead.

• If the bank had nominee/joint holder details on the account at the time of death, obtain a letter from the bank stating this on their official letterhead.

Summary:

An affidavit alone is insufficient. You must obtain a legal heir certificate from a competent authority or an equivalent approved document. Once you have that, submit all required documents again to get the legal heir registration approved.

*** 

[YAGAY andSUN]

Here are two drafts — one for applying to the local revenue office for a Legal Heir Certificate, and another for requesting Nominee Confirmation from the bank. You can customize these as needed.

1. Application for Legal Heir Certificate to Local Revenue Office

[Your Name]

[Your Address]

[City, State, PIN Code]

[Date]

To,

The Tehsildar / Revenue Officer

[Office Address]

[City, State]

Subject: Application for Issuance of Legal Heir Certificate

Respected Sir/Madam,

I, Manjeet Singh, son of Late [Father’s Name], hereby submit this application to request the issuance of a Legal Heir Certificate.

My father, Late [Full Name of Deceased], holding PAN No. [PAN Number], passed away on [Date of Death] as per the attached Death Certificate. I am the legal heir of the deceased.

The Legal Heir Certificate is required for the purpose of settlement of accounts, income tax matters, and other legal formalities.

Please find enclosed the following documents for your kind reference:

1. Death Certificate of Late [Full Name of Deceased]

2. PAN Card of Late [Full Name of Deceased]

3. Proof of relationship (Birth Certificate/Aadhaar Card/any relevant document)

4. Identity proof of applicant (Aadhaar Card/Driving License/PAN Card)

I kindly request you to process my application at the earliest and issue the Legal Heir Certificate.

Thanking you in advance.

Yours faithfully,

[Signature]

Manjeet Singh

[Contact Number]

[Email ID]

2. Letter to Bank for Nominee Confirmation

[Your Name]

[Your Address]

[City, State, PIN Code]

[Date]

To,

The Branch Manager

[Bank Name]

[Branch Address]

[City, State]

Subject: Request for Issuance of Nominee Confirmation Letter for Account of Late [Deceased’s Name]

Respected Sir/Madam,

I, Manjeet Singh, son of Late [Deceased’s Name], holding PAN No. [PAN Number], wish to request a confirmation letter regarding the nominee/joint account holder details of the savings account held by Late [Deceased’s Full Name], Account Number: [Account Number].

Late [Deceased’s Name] passed away on [Date of Death], and I require this letter on the bank’s official letterhead, duly signed and sealed, confirming the nominee or joint account holder details as per your records at the time of demise.

This document is required to complete legal and income tax formalities.

Please find attached the copy of the Death Certificate and PAN card of Late [Deceased’s Name] for your reference.

Your prompt assistance in this matter will be highly appreciated.

Thanking you.

Yours faithfully,

[Signature]

Manjeet Singh

[Contact Number]

[Email ID]

AI Summary

Legal Heir Challenges Income Tax Refund Registration, Advised to Secure Proper Documentation and Reapply with Comprehensive Evidence A legal heir sought to register as a representative assessee for a deceased person's income tax refund. The initial application was rejected due to an insufficient affidavit. The recommended solution involves obtaining an approved legal heir document from a court, revenue authority, or bank, and resubmitting the application with required documents such as death certificate, PAN card, and legal heir proof.