2026 (10) TMI 362

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....s. Divya, Advocates. For the Respondents Through: Mr. Rakesh Kumar, SPC with Mr. Sunil, Mr. Gopesh Jindal and Ms. Shivani Sethi, Advocates for R-1 & R-2 / UoI. Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, Ms. Priya Sarkar, JSCs; Mr. Gaurav Kumar and Mr. Prateek Bhati, Advocates for Revenue. ORDER CM APPL. 68004/2026 (Exemption) 1. Exemption allowed, subject to all....

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....e a person possesses more than one PAN, the additional PAN is required to be surrendered before the PAN which is retained can be linked with Aadhaar Card. 6. Learned Counsel for the Petitioner further submitted that where a person is allotted more than one PAN, one of the PANs is required to be surrendered. It was submitted on behalf of the Petitioner that there is no specific timeframe prescri....

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....ncy of such an application, the applicant is likely to face difficulties in filing the Income-tax Return and availing other services linked to the PAN. 9. Learned Counsel appearing on behalf of the Revenue submitted that the relief sought by the Petitioner in the present PIL, insofar as it seeks the prescription of a definite timeframe for the consideration and disposal of applications for canc....

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.... taxpayers during the pendency of their applications, particularly in relation to the filing of Income-tax Returns and the availing of services linked to the PAN. 11. However, since the Petitioner did not, prior to instituting the present PIL, submit any representation to the CBDT setting out the grounds warranting the prescription of a timeframe for deciding applications seeking cancellation o....