PAN Card Application for Charitable Trust: All Charitable organizations may exist as non-profit companies, societies or trusts. However, structure or management is not the essence of the charitable organization. It is the objectives, which distinguish a charitable organization from a business organization. In this article you may find complete information regarding “PAN Card Application for Charitable Trust” or Non Profit Organizations. Check details from below….

PAN stands for Permanent Account Number. PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card). Given below is an illustrative PAN: ALWTG5809L. In this Article you can find complete details regarding PAN Card for Trusts like –  Documents and information to be submitted with PAN application? in Case of Trust, Who has to sign the PAN application i.e. Form 49A/49AA? in Case of Trust, How to apply for PAN?, What are the charges for obtaining a PAN?

The fourth character of PAN represents the status of the PAN holder. A trust is represented by the character ‘T’ (E.g. ALWTG5809L).

PAN Card Application for Charitable Trust

Every person if his total income or the total income of any other person in respect of which he is assessable during the previous year exceeds the maximum amount which is not chargeable to tax.

PAN is to be obtained by following persons:

  • A charitable trust who is required to furnish return under Section 139(4A)
  • Every person who intends to enter into specified financial transactions where citing a PAN is mandatory
  • Every non-individual resident persons and persons associated with them shall apply for PAN if the financial transaction entered into by them during the financial year exceeds Rs. 2,50,000.

How to apply for PAN?

Application for fresh allotment of PAN can be made through the Internet. Further, requests for changes or corrections in PAN data or requests for a reprint of PAN card (for an existing PAN) may also be made through the Internet.

Online application can be made either through the portal of NSDL or portal of UTITSL. The charges for applying for PAN is Rs. 107 (including service tax) for Indian communication address and Rs. 994 (including service tax) for foreign communication address. Payment of application fee can be made through credit/debit card, demand draft or net-banking. Once the application and payment is accepted, the applicant is required to send the supporting documents through courier/post to NSDL/UTITSL. Only after the receipt of the documents, PAN application would be processed by NSDL/UTITSL.

For New PAN applications, in case of Individual and HUF applicants if Address for Communication is selected as Office, then Proof of Office Address along with Proof of residential address is to be submitted to NSDL w.e.f. applications made on and after 1st November 2009.

As per RBI guidelines, the entities making e-commerce transactions are required to provide PIN (Personal Identification Number) while executing an online transaction. Therefore, before making payment for online PAN/TAN applications using credit card / debit card / net banking, applicant is required to obtain PIN from Banks whose credit card/debt card/net banking is being used.

  • 1) Online Application – An online application can be made from the website of UTIITSL or NSDL
PAN Card Application for Charitable Trust

What are the charges for obtaining a PAN?

The applicant shall pay a fee of Rs. 107. In case, the PAN card is to be dispatched outside India then additional charges of Rs 994 will have to be paid by the applicant.

Documents and information to be submitted with PAN application?

A trust registered in India shall submit Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner along with the PAN application.

In case trust is formed outside India, it shall submit the following documents along with the PAN application form:

  • Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.
  • Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by “Apostille” (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India
  • Copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

Who has to sign the PAN application i.e. Form 49A/49AA?

Application for PAN shall be signed by the trustee (left thumb impression in case trustee is unable to sign).

Must Read – Charitable Trust Introduction and Registration

Contact Details for PAN Card Application

The Income Tax Department or NSDL can be contacted in any of the following means

  • Income Tax Department
  • Contact No – 1800-180-1961
  • E-Mail – Not available

NSDL

  • Contact No –  020-27218080
  • E-Mail – tininfo@nsdl.co.in

UTITSL

  • Contact No – 1800220306
  • E-Mail – Not available

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