Allahabad High Court
M/S U.S. Srivastava Memorial ... vs U.O.I. Thru Secy. Ministry Of Finance & ... on 19 September, 2019
Bench: Pankaj Kumar Jaiswal, Jaspreet Singh
HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH ?Court No. - 1 Case :- MISC. BENCH No. - 25773 of 2019 Petitioner :- M/S U.S. Srivastava Memorial Educational Society Thru Secy. Respondent :- U.O.I. Thru Secy. Ministry Of Finance & Ors. Counsel for Petitioner :- Shailesh Verma,Divyam Krishna Counsel for Respondent :- A.S.G.,Manish Misra Hon'ble Pankaj Kumar Jaiswal,J.
Hon'ble Jaspreet Singh,J.
Momo of appearance filed on behalf of respondent no.1 by Sri Saurabh Misra, Advocate, is taken on record.
Heard Sri D.D. Chopra, Senior Advocate, assisted by Sri Shailesh Verma, learned counsel for the petitioner, Sri Saurabh Misra, learned counsel for the respondent no.1 and Sri Manish Misra, learned counsel for the respondent nos. 2 and 3.
The petitioner, which is the Society registered under Societies Registration Act, 1860 under the name and style of M/s U.S. Srivastava Memorial Educational Society, has filed this writ petition under Article 226 of the Constitution of India, seeking writ of mandamus directing the respondent no.3 to carry out necessary correction in the name of the petitioner by substituting EXEDUCATIONAL with the word "EDUCATIONAL", in the Permanent Account Number (PAN) of the petitioner's society as well as other records of the Income Tax Department including assessment orders and refunds that may arise to the petitioner's society.
Learned Senior Counsel for the petitioner has drawn our attention to Annexure No.3 to the writ petition, under which application for allotment of Permanent Account Number (PAN) was applied by the petitioner somewhere in the year 2002 in the name and style of "US Srivastava Memorial Educational Society" but the same has wrongly been issued in the name and style of "US Srivastava Memorial Exeducational Society" vide PAN No. AAATU1043R.
Learned Senior Counsel for the petitioner has submitted that the petitioner applied for correction in the name of the petitioner Society on 18.9.2018, whereby vide correspondence dated 18.9.2018, non-acceptance memo has been issued to the petitioner on the ground that there is mismatch between PAN and Category of Applicant. Thereafter, the petitioner has approached the Assessing Officer, who, vide letter dated 19.8.2019, communicated to the petitioner that the power to change the status of PAN in any manner is not available with Assessing Officer, therefore, contact appropriate authority. His submission is that appropriate authority has not been defined in Income Tax Act, 1961, therefore, the petitioner is unable to file appropriate application before the appropriate authority for correction of his name in PAN.
Sri Manish Misra, learned counsel for the respondent nos.2 and 3 has submitted that the appropriate authority is National Securities Depository Limited (NSDL) and in case the petitioner apply and prays for correction of his name in PAN, the same will be considered by the NSDL and pass appropriate order therein.
Considering the aforesaid, without commenting on the merits of the case, we grant liberty to the petitioner to file appropriate application before the NSDL for correction of his name in PAN. If such an application is filed by the petitioner, the appropriate authority shall consider and decide the same, in accordance with law, at an early date.
With the aforesaid, the writ petition stands disposed of.
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(Jaspreet Singh, J.) (Pankaj Kumar Jaiswal, J.) Order Date :- 19.9.2019 Ajit/-