Opinion Of Eminent Legal Luminaries On Controversial Issues

PAN card or Aadhaar Card necessary for genuineness-S.139AA

QUERY: Can the Assessing Officer disallow the amount in the hands of charitable trust, particularly when, the trust has given donation directly to hospitals with instructions that particular amount should be used only for treatment of a particular patient. In all cases the trust takes a printed application form duly filled and signed by patient or his kin and in the said form the complete address is available of the patient. In no case the copy of PAN card or Aadhaar Card is available with hospital.
ANSWER: If a charitable trust give donation to a hospital for a particular patient, then, the hospital would issue receipt for the said amount with its PANo.. In such case, it is not necessary for the trust to produce a copy of the PAN card or Aadhaar card of the patient.
However, if the payment is made directly by the trust to patient, it is necessary that trust should have a copy of PAN card or Aadhaar card to prove genuineness of the patient, only name and address of the patient would not be enough to prove genuineness of the patient.
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Posted in Income-tax

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