Circular No. 5/2023 — PAN-Aadhaar linking — impact on trust registrations
Date: 2023-01-01 Status: ACTIVE Category: Charitable Trusts / NGOs Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Clarifies impact of PAN-Aadhaar linking requirement on charitable trust registrations. PAN must be linked with Aadhaar for valid trust registration.
Key Directions
- PAN of trust must be linked with Aadhaar of managing trustee.
- Non-linking results in PAN becoming inoperative.
- Trust with inoperative PAN cannot claim registration benefits.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 139AA | — | Needs Review |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars