Facts of the matter:
1.There is a tenant at our property which is a confirmed Private Partnership firm.
2.The firm has not submitted proof of its place of business(document),as its an illegal document,but has bribed & managed to get registered.
3.It is not registered in TAN directory(confirmed by RTI).
4.It is running a fake engineering institution & has committed numerous crimes against various departments.
5.THE FIRM CLAIMS THAT IT HAS A PAN NUMBER & I HAVE HEARD UNOFFICIALLY THAT IT DOESNT HAVE ONE.
6.I submitted an RTI application with the following queries-
i)Whether the firm is registered with the IT department & has a PAN number or not?
ii)Date of registration
iii)Whether its a firm/company/etc(status of applicant)
iv)Type of business(source of income)
7.The ITO has rejected my application under Sec 8(1)J & has cited a Supreme Court Judgement-Girish Ramachandra Deshpande Vs CIC & stated that "INCOME TAX RETURNS & related documents & information are exempt.
8.What I fail to understand is,i)Where have I asked for RETURNS?(ii)I ve not even asked for PAN number,but only if the organisation HAS A PAN number or not (iii)Address of firm,nature of business,date of registration-are they secret or are they supposed to be public domain?(iv)In the judgement of the Supreme Court,as far as I see,it mentions about tax returns,BUT WHERE IS THAT "RELATED INFORMATION" phrase?I feel the ITO is deliberately hiding information.
Please suggest-
1.What steps to take to obtain information.What points to write in appeal countering the PIO.
2.Is not having a PAN number an offence for a partnership firm operating & doing financial transactions for last 20 years?What law/sections of law/IPC is this punishable under.
3.Can I obtain the PAN number(only the PAN number,not returns).How?
4.Can I obtain a copy of the proof of address submitted by the FIRM to the Registrar of Firms.If the proof of address of the firm isnt there,can it be registered?
5.Without a PAN & TAN number,what is the legal status of a Partnership Firm?
Asked 6 years ago in Taxation
I ve by RTI confirmed the NON AVAILABILITY of the TAN number.
I had complained about it,but the owner of firm gave fake declaration to IT dept.,that its a sole proprietorship(when I also have proof of its Firm Registration)& that it does not maintain regular books of account(I ve that letter also).I submitted the proof but no action has been taken.I ve unofficially seen the registration file of the Firm.It ONLY HAS a Partnership Deed & Form-1.The file has NO PROOF of address.There is NO PAN registration or TAN registration document in that file.
Is it possible to have a PAN number & not have a TAN for a partnership firm,because once you show returns,you have to quote the TDS deductions & show the TAN?
And is registration of a firm possible without PAN & TAN,or,is registration allowed without PAN & TAN,which can be obtained subsequently?If PAN & TAN are to be deposited later to registration,then within how much time?
Asked 6 years ago
1.Is disclosure of PAN number,place of business,status of firm(company,sole proprietorship,partnership etc) exempted under 8(1) j,of the RTI Act?
2.Is disclosure of whether a Firm is REGISTERED under PAN or not(that much only)exempt under Sec 8(1)j of the RTI Act?
3.Can a PARTNERSHIP FIRM,not have a TAN number,but have ONLY a PAN number & operate?How will it then file returns?
4.If the tax authorities deny me the information,whether even a FIRM is REGISTERED OR NOT,under PAN directory,then what points should I write in protest.(I ve RTI confirmation that there is no TAN & I ve see the file at the Registrar of Firms.There is NO PAN document there.
Asked 6 years ago
1.Sir/Madam,I am NOT asking for the disclosure of PAN NUMBER.
I am only asking,if the firm is REGISTERED OR NOT REGISTERED in the PAN directory.How can that be "personal" information?
Secondly,it is about the registration/non registration in PAN directory of a "FIRM",not an "Individual" as cited under the act.How can Sec 8(1)j apply to an institution when the act mentions "individual"?
2.Please answer this-Can a partnership firm have a PAN number & NOT have a TAN number?
3.Is it possible to register a FIRM,before availing a PAN number.If YES,then,after how many days of registration has a PAN & TAN got to be obtained?
If NO, & without a PAN or TAN,if a FIRM manages to get registered,then under what laws/Sections of IPC is it punishable?
Kindly give specific answers to questions asked.
Asked 6 years ago
I am still awaiting a clear answer Sir on this-
1.Can a PATRNERSHIP FIRM apply for registration,WITHOUT a PAN & TAN?If so,then within what time,after registrationit has submit the PAN number & TAN number to the Registrar of Firms?
2.Is a TAN number mandatory or optional for a PARTNERSHIP FIRM.I read on the net that Partnership Firms have to deduct TDS on all payments(where its applicable).
3.Can a Partnership Firm have a PAN & NOT a TAN & operate.If so,then how will it furnish the returns under the PAN?
Asked 6 years ago