Aadhaar PAN Delinking – Why and How to Do It – Compare & Apply Loans & Credit Cards in India

In 2017, under the Section 139AA of the Income-Tax Act 1961 introduced by the Finance Act made it 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, the quoting of Aadhaar Card or Enrolment ID is only  applicable for a person who is eligible to obtain Aadhaar number. 

Let us understand under what circumstances Aadhaar-PAN delinking is required and how to do it in detail.

Why to Delink Aadhaar with a PAN Card?

At times due to some reasons and issues it becomes 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.

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’
• 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 and PAN Card

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 we 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 rol GlobalPANView
   
3. On the basis of date of allotments, the initial allottee and subsequent allottee(s) of PAN
   
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, the relevant instructions are  to be issued by RCC to the respective PAN Service Providers for allotting a New PAN to the subsequent applicants

• 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,  if all the PANs are in possession of the taxpayer are active, or are 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
   
3. Once the above process is completed, an extensive report must be prepared on the basis 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
   

• If the Aadhar 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 has 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 has to be identified and also prepare an analysis whether the delinking is required or not
   
4. The grievance application, the repost of the analysis, and the documents has to be submitted by the RCC officials to the O/o JD(S), ADG(S)-I team at bdobriyal@incometax.gov.in if 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 not linked with the PAN in ITBA but taxpayer is unable to link Aadhaar on efiling portal

Following steps must be followed for this category:

• The current status of the event marking taxpayer via CBN query on ITD application has to be cross checked by the RCC officials
  
• All the facts must be verified by the RCC officials and the same should be forwarded to the efiling team via email to Sh. M. Jagadeesan, JD (S) jagadeesan@incometax.gov.in for the delinking of the Aadhaar from the database of efiling
  
• 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 issued to two applicants for the allotment of PAN Card: