Aadhaar PAN Delinking – Why and How to Do It

In 2017, under Section 139AA of the Income-Tax Act, 1961, introduced by the Finance Act, it is mandatory to quote Aadhaar number or the enrolment ID of Aadhaar application form while filing for the Income Tax Return as well as for the new application of PAN Card. However, there may be certain circumstances under which Aadhaar-PAN delinking can be done. Read on to know more about why and how to delink Aadhaar with PAN card.

Why to Delink Aadhaar with a PAN Card?

At times due to some reasons and issues while issuing the PAN or Aadhaar Card various issues are faced by the issuing department and the applicant and it becomes imperative to delink Aadhaar with a PAN Card. However, these issues are to be resolved by the Income Tax Department through various channels in the form of grievances. They are:

• Through email
• Letter
• CPGRAMS
• e-Nirvan, etc.

All these grievances are sent to various platforms such as to the Prime Minister Office, Chairman’s Office,Pr. CCIT Office, CBDT, Ministries, RCCs, AOs, and to the  various other service providers as required on a case to case basis.

Also Read: Steps to Link PAN with Aadhaar Card 

What are the Conditions for Delinking Aadhaar with a PAN Card?

You can go for delinking of Aadhaar with PAN card only when you fall under any of the below-mentioned categories:

• In case the PAN card is inadvertently issued to more than one applicant and Aadhaar Card of one applicant is linked with the PAN Card of the other.
• In case an assessee has more than one PAN and Aadhaar card is linked with the deactivated PAN card
• If the Aadhaar number of one applicant is linked with the PAN card of the another person because of the following reasons:

1. Due to technical glitch or digital errors
2. If the Aadhaar card of the guardian is linked with the PAN Card of the minor
3. In case of new PAN card being allotted to the subsequent allottee(s) of PAN, but the Aadhaar card is linked with the previous PAN card since the details such as the name, date of birth and gender is same
4. In case the Aadhaar card of someone else who has not been previously allotted a PAN is linked with the PAN card of the applicant whose all the core details match and the linking of Aadhaar is done via the e-Filing portal

• If the Aadhaar card is linked with the PAN card which is labelled as ‘Fake’
• If the Aadhaar card is not linked with the PAN card at CBN but the taxpayer cannot link the Aadhaar on the e-Filing portal

Documents Required for Delinking Aadhaar with PAN Card

Following documents are collected by the RCC for the purpose of delinking Aadhaar-PAN before the grievance is submitted to the Joint Director(S), O/o ADG(S)-1:

• The copy of the grievance letter has to be submitted
• Applicant’s email ID (if available), postal address, and the contact details
• The coloured copy of Aadhaar Card has to be shared via email
• Copy of PAN Card(s)
• If any other relevant documents are required they also have to be submitted
• Update history of Aadhaar from applicant/ PAN Card holder

How to Delink Aadhaar with a PAN Card?

The Income Tax Department of India does not provide any procedure to delink your Aadhaar with PAN Card. However, let us now understand how you can delink Aadhaar with a PAN Card for any of the above-mentioned reasons in detail.

• One PAN Card Issued to More than One Person(s)

In this case, following things are to be done:

1. The processing details of the issued PAN Card has to be collected by RCC from the PAN Service Provider(s)
2. The Audit Log from ITBA must be collected by RCC and the same can be generated via role GlobalPANView
3. On the basis of date of allotments, the initial allottee and subsequent allottee(s) of PAN has to be ascertained
4. A detailed analysis report has to be prepared to identify if the delinking is actually required or not. In case the delinking of Aadhaar-PAN is required then all the documents mentioned above along with the application of grievance has to be forwarded to the O/o Joint Directors(s), ADG(s)-I team at bdobriyal@incometax.gov.in
5. Once the delinking is successfully completed, relevant instructions are to be issued by RCC to the respective PAN Service Providers for allotting a New PAN to the subsequent applicants
6. Appropriate instructions may be issued by RCCs to PAN Service Providers for restoration of data of initial allottee (in case required)

• One assessee has more than one PAN Card and Aadhaar Card linked with the deactivated PAN

For this category, the following measures must be taken in account for the delinking of PAN-Aadhaar Card:

1. The current status of all the PANs that are in possession of the taxpayer via CBN query on ITD application has to be cross checked via RCC
2. In case all the PANs are in possession of the taxpayer are active, under the process of de-duplication or the process of the restoration, then the grievance is to be forwarded by the RCC to the respective jurisdictional Assessing Officer for completion of the process so that there is only one retained PAN against deactivated/deleted PANs
3. Once the above process is completed, an extensive report must be prepared to gauge whether the delinking is required or not
4. In case the delinking of Aadhaar-PAN is required, the documents along with the application of grievance has to be forwarded to the O/o Joint Directors(s), ADG(s)-I team. The delinking of Aadhaar will be done on the basis of analysis report
5. Instructions are issued to service providers by ADG(S)-1 to process any pending application from their end (if needed)
6. Communication is sent to e-Filing team and RCCs for necessary action at their end.

If the Aadhaar Card of one person is linked to the PAN Card of another person

For this category, following actions must be taken by the RCC officials:

1. The processing details of the PAN Card have to be collected from the service providers of PAN
2. The Audit Log from ITBA must be collected by RCC and the same can be generated via AdmnLCL
3. The reasons for the wrong linking of Aadhaar-PAN have to be identified and also prepare an analysis of whether the delinking is required or not
4. The grievance application, the repost of the analysis, and the documents have to be submitted by the RCC officials to the O/o JD(S), ADG(S)-I team at bdobriyal@incometax.gov.in in case the delinking is required
5. ADG(s)-I team has to instruct the service providers for the process of any pending application at their end and must be communicated to the RCCs and the e-Filing team through the ADG(S)-I team
6. Once completed, the respective RCC must be informed accordingly

Aadhaar is linked with PAN (event is marked as Fake)

1. The current status of event marking and Assessing Officer details to be checked through CBN query on ITD application
2. The RCCs should ask the jurisdictional assessing officer to write a mail for deletion of the fake event, if the PAN is not to be treated as fake.
3. This mail should be forwarded by RCC along with documents and the grievance application to the O/o JD(S), ADG(S)-1 Team for deletion of the fake event.
4. Once the fake event is deleted, the Aadhaar delinking process will be initiated with the following considerations:
5. i) PAN has been inadvertently allotted to more than one person
6. ii) Assessee has two PANs

Aadhaar is not linked with the PAN in ITBA but taxpayer is unable to link Aadhaar on e-Filing portal

Following steps must be followed for this category:

1. The current status of the event marking taxpayer via CBN query on ITD application has to be cross-checked by the RCC officials
2. All the facts must be verified by the RCC officials and the same should be forwarded to the e-Filing team via email to Sh. M. Jagadeesan, JD (S) jagadeesan@incometax.gov.in for the delinking of the Aadhaar from the e-Filing database
3. RCC needs to communicate to the PAN holder to visit the e-Filing portal and link Aadhaar to the retained PAN
4. RCC may issue then issue instructions to the service providers to process any pending application of the applicant, if needed

Miscellaneous Categories

There can be various miscellaneous categories which can be the reason for the delinking of Aadhaar with PAN Card. Let’s understand these categories in detail.

a) If the same Aadhaar is quoted by two applicants for the allotment of PAN Card:

1. The Aadhaar Update history of the applicant has to be collected by the RCC officials
2. A detailed analysis of the applicant’s grievance has to be submitted by the RCC along with the documents to the O/o JD(S), ADG(S)-I team
3. The  ADG(S)-I team will do the Aadhaar Authentication through the portals of UIDAI and NSDL UTI
4. After analyzing the report and Aadhaar Authentication, then ADG(S)-I team will de-link Aadhaar-PAN if required on the basis of the report and the documents submitted and the communication will be sent to the aggrieved applicant through the Grievance mechanisms by which grievance is received
5. Instructions are issue to service providers by ADG(S)-1/RCC for processing of any pending application by the applicant (in case needed)

b) If one applicant is allotted two Aadhaar Cards:

1. The analysis report is prepared and documents along with the grievance application is forwarded by RCCs to the O/o JD(S), ADG(S)-1 Team. The delinking of Aadhaar will be done by ADG(S)-1 team
2. Aadhaar authentication will be carried out by the ADG(S)-1 to identify if both the Aadhaar  are active. In case both the Aadhaar are active, then taxpayers will be issued instructions to contact UIDAI for necessary action. No action of Aadhaar delinking will be initiated till UIDAI deletes one Aadhaar.
3. The ADG(S)-1 Team delinks Aadhaar from PAN only when/if one Aadhaar is active and communicates to the applicant through the Grievance mechanisms by which grievance is received
4. ADG(S)-1 team/RCC issues instructions to service providers for processing any pending application of the applicant

c) Technical Issues:

A ticket has to be lodged on the ITBA helpdesk if there is any technical issue being faced by the Assessing Officer. Moreover, if the issue is not resolved within the three working days then issue has to be forwarded to O/o JD(S), ADG(S)-I team at bdobriyal@incometax.gov.in