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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 ..... he real dispute is which of the two factions of the Society should be recognised as being competent and authorised to operate the said PAN Card? That will obviously depend on the orders that may be passed in the pending suit. From that point of view, the action of Respondent No.1 cannot be said to be illegal or invalid for cancellation of PAN - Decided against assessee. - W. P. (C) No. 7742/2014, CM APPL. No. 18223/2014 - - - Dated:- 14-3-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr K.K. Sharma, Senior Adv. with Mr Gaurav Agarwal and Mr Puneet Kumar Saxena, Adv. For the Respondent : Mr Rahul Chaudhary, Senior Standing Counsel. ORDER 1. This is a writ Petition filed in the name of 'Sri Ram Chand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he jurisdiction for the purposes of Income Tax shifted from Shahjahanpur to Delhi sometime in 1990. 4. It is stated that an application was filed in 2004 on the basis of which PAN Card 'AAETS5043H' was issued. However, it appears from the counter affidavit filed by the Income Tax Department ('Department') to this petition, that in the application filed for issuance of the PAN Card filed by one Mr. Umesh Chandra on 15th October 2003, the name of the applicant in the application form was given as 'SRI RAM CHANDRA MISSION'. Against Column No. 2 which asks the applicant to state the 'Name you would like printed on the card', the applicant has filled: 'SRIRAM CHANDRA MISSION'. The document enclosed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;SHRI RAM CHANDRA MISSION' was also noted and, therefore, the CIT, Bareilly was requested to make necessary enquiries regarding genuineness of the documents enclosed with the application. 6. On the basis of the above letter, an enquiry was conducted by the Income Tax Officer ('ITO') -II, Shahjahanpur and a report dated 12th June 2014 was submitted to the CIT, Bareilly confirming that while PAN 'AAETS5043H' had been allotted to 'SRIRAM CHANDRA MISSION', another PAN 'AAATS1751N' has also already been allotted to 'SHRI RAM CHANDRA MISSION' on the same address i.e. Mishripur Block, Hardoi Road, Shahjahanpur, Uttar Pradesh on 14th March, 1997. The ITO conveyed to the CIT its conclusion that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society. Mr. Sharma tried to suggest that this was an inadvertent typographical error. However, given the fact that the issue in the present petition arises as a result of the said erroneous spelling, it is ironic that the Petitioner has persisted with it in the petition as well. 10. The main grievance in the present petition is that the aforementioned PAN 'AAETS5043H' could not have been cancelled without affording an opportunity of being heard and, therefore, the order is in violation of the principles of natural justice. It is pointed out that as a result of the above order which terms the said PAN Card as FAKE , at least three criminal complaints have been filed against Mr Navneet Saxena and 21 others (who all claim to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahabad High Court. 12. Mr. Rahul Chaudhary, learned Senior Standing Counsel appearing for the Department states that it has gone by the guidelines and, in particular para 4.3 referred to hereinbefore in treating the subsequent PAN issued as 'FAKE'. As explained in the counter affidavit, this arose as a result of the PAN application for the said card having been made in the name of 'SRIRAM CHANDRA MISSION' while the particulars and other details were that of 'SHRI RAM CHANDRA MISSION' in respect of which PAN had already been allotted being PAN 'AAATS1751N'. He points out that two PAN Cards cannot be issued to one entity. He further explained that although the returns claimed to have been filed in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of the Society in the application filed by Mr. Navneet Kumar for a PAN card (that has now been termed as 'FAKE') was innocent or deliberate will have to be examined in appropriate proceedings where that question might arise. It is not possible for this Court in a writ petition under Article 226 of the Constitution to examine that disputed question of fact. The stand of the Department has been made clear in the counter affidavit filed by it and it will be open to the faction of the Society against criminal complaints have been filed to contest it in accordance with law. What inference should be drawn as a result of the said affidavit of the Department is again entirely for the concerned Court to decide. 16. The fact of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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