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TMI Blog2016 (3) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 2. By the order dated 26th June, 2014 it was directed that the holder of Permanent Account Number ('PAN.) 'AAETS5043H' should not use the said PAN in future for any transaction and that the card should be surrendered to the PAN Service provider. Further, by the letter dated 14th July 2014, the Deputy Director (S)-1(2) wrote to the Branch Manager, Axis Bank, stating that the aforementioned PAN 'AAETS5043H' has been marked as 'FAKE' and requested the bank to take necessary steps as per banking regulations to avoid further misuse of the said PAN card by the PAN holder. 3. The petition states that 'Shri Ram Chandra Mission' (hereafter 'Society') is a society which was granted registration way ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he name of the Society as 'SHRI RAM CHANDRA MISSION'. It appears, accordingly, that the aforementioned PAN Card 'AAETS5043H' came to be issued on the strength of the above application. 5. On 7th May, 2014, a complaint was received by the Directorate of Income Tax (Systems) from one Mr U.S. Bajpai claiming himself to be the Secretary of 'SHRI RAM CHANDRA MISSION. for treating the aforementioned PAN Card as 'fake'. On 16th May 2014, a letter was written by the Deputy Director (Systems) of Respondent No.1 to the Commissioner of Income Tax ('CIT'), Bareilly ('Respondent No. 2.) drawing his attention to the fact that the there was already a PAN 'AAATS1751N' allotted to 'SHRI RAM CHANDRA MISSIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHANDRA MISSION' having PAN 'AAATS1751N'. 7. The Department has also placed on record the 'Detailed procedure for allotting the PAN cards'. Relevant for the purposes of the present petition is Para 4.3 of the said procedure which, inter alia, states that if during investigation it is found that the PAN had been "obtained in the name of either non-existent person or in false identities including on the basis of wrong or unauthenticated or fabricated or unverifiable Proof of Identity(POI)/Proof of Address (POA)/Proof of Date of Birth (DOB) documents then also a decision can be taken by respective Assessing Officer to mark the PAN as "FAKE" through system functionality provided to them". 8. It is on the above basis that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prejudice and, therefore, should be quashed. 11. It must be mentioned here that in these very proceedings an application being CM No. 19793/2014 was filed in the name of 'SHRI RAM CHANDRA MISSION' supported by the affidavit of one Mr Niraj Sharma claiming to be its authorized representative. Reference was made in the said application to a suit filed in the Court of Civil Judge at Allahabad by one Smt. Mohini Bajpai against Mr Umesh Chandra Saxena who was restrained from posing himself as the President of the Society by an order of injunction granted in favour of the plaintiff. This injunction was, according to the applicant, confirmed both by the Allahabad High Court as well as the Supreme Court. It was stated that after the death ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While there is no dispute that the impugned order dated 26th June 2014 has been issued without prior notice to the Petitioner, the Court is not persuaded to interfere with it only for that reason. Given the background facts which led to the passing of the order, even if the Court were to remand the matter to Respondent No. 1 for a fresh decision after hearing the Petitioner, the result ant order would be no different. 14. The cancellation of the second PAN card stems from the contestation between two factions of the Society, with each faction claiming to be the rightful successor to the Founder President of the Society and in respect of which there is already a suit instituted which is pending in the civil court. It was repeatedly urged b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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