Sec. 139(1) of the Income Tax Act, 1961 — Filing of Return — The rival groups are regularly filing Income tax return under the same PAN. Under the Income Tax Act, 1961 only one permanent Account number is issued to an entity and only one return can be filed. Court passed order to verify which group is authorised to file the return as per the PAN that has been issued by the income tax authorities.[2019] 52 ITCD 104 (CAL)
Facts: A peculiar situation has arisen in this writ petition wherein the writ petitioners are claiming that they are the sole authorised persons carrying on the management of the petitioner no.1-society. It is the case of the petitioners that they have been filing income tax returns since inception of the society. In the past few years it has come to light that the other rival group represented by respondent no.7 have been filing a revised income tax returns with respect to the returns filed by the writ petitioners. It is the submission of the writ petitioners that the rival group has been using the same Permanent Account Number (PAN) and hacking into the user name of the petitioner-society.
Held, that  the undisputed facts in this case are that there is a long running dispute between the petitioner and the respondent no.7 and both these groups are filing annual returns before the Registrar of Societies. However, it is to be noted that there is no provision under the Income Tax Act, 1961 that allows both these groups to file income tax returns for a particular financial year having same Permanent Account Number. Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an entity and only one return can be filed. The factual aspect with regard to which group has been issued the original PAN has to be ascertained by the Income Tax authorities. Furthermore, the Income Tax authorities may reject the returns that have been filed by the group that is not authorised to do so. the Assessing Officer of the petitioner no.1 is directed to grant an opportunity of hearing to the petitioner and the respondent no.7, and thereafter, pass a reasoned order within a time-bound period. It is made clear that the Assessing Officer shall examine the issue as to which group is authorised to file the return as per the PAN that has been issued by the Income Tax authorities. The parties shall be at liberty to produce all documents with regard to the title suits that indicate as to who is controlling the management of the society. Upon passing of the order, the Assessing Officer shall cancel the PAN card issued to the unauthorised/wrong party and reject the return filed by them. The reasoned order should be communicated to both the parties within a period of two weeks from the date of passing of the reasoned order.
The Assessing Officer is requested to complete the above proceeding within a period of eight weeks from the date of communication of this order. With the direction, this writ petition is disposed of.