Status of a statutory authority
Uttam Kumar Borthakur
(Querist) 27 June 2014
This query is : Resolved
A statutory authority under a state or central Act are apparently artificial juridical person. Similarly, a deity too is an artificial juridical person. Therefore, while applying for PAN, the status ought to be 'Artificial Juridical Person'. However, the problems arises, when such authority or deity is also 'charitable' institution. If its status is filled up as Artificial Juridical Person for the purpose of e-filing of return of income, the option of filing the return in Form 7 (for approved charitable institution) is not available unless the status is filled up as AOP (Trust), which is not the status as per PAN registration, and other problems showing mismatch arise. What is the remedy for this problem? What is AOP (Trust), it is not defined in the Income Tax Act, 1961?
