One of my clients recently had a case which I am explaining below and if you are stuck in such similar situation, here is what to do.

Note: Due to attorney-client privilege, I cannot disclose complete case details or identify the actual parties involved. However, I am sharing the essential facts and legal approach so that if you find yourself in a similar situation, you can understand the available solutions and legal remedies.

Mr. Y approached our firm seeking assistance with obtaining a PAN card for Mr. X, who is his ward under court-appointed guardianship. Mr. X is a 90-100% mentally disabled individual who has been under Mr. Y’s care for over 50 years. Despite having all necessary documents including a government-issued disability certificate, Aadhaar card, and court order establishing guardianship, Mr. Y faced confusion about the proper procedure for PAN card application. The Income Tax Department’s online portal and local offices provided conflicting information about the required documentation and process for mentally incapacitated individuals. This case highlighted the challenges faced by guardians when dealing with financial documentation for persons with disabilities, particularly when standard procedures don’t adequately address the unique circumstances of mental incapacity and legal guardianship arrangements.

Advice in Such Cases

Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation to come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.

• Gather all guardianship documents including court orders, disability certificates, and identity proofs before initiating the application process
• Contact the jurisdictional Income Tax Office directly rather than relying solely on online applications for complex cases involving mental disability
• Prepare an affidavit from the guardian stating the necessity of PAN card and the ward’s inability to apply independently due to mental incapacity

Applicable Sections of Law

This case involves multiple legal frameworks. Under the Bharatiya Nyaya Sanhita (BNS), Section 22 addresses acts done by persons of unsound mind. The Rights of Persons with Disabilities Act, 2016, particularly Section 14, establishes the right to legal capacity and support systems. The Income Tax Act, 1961, Section 139A mandates PAN card requirements, while the Guardians and Wards Act, 1890, governs guardianship procedures. The Mental Healthcare Act, 2017, Section 14, protects rights of persons with mental illness. These statutes collectively ensure that disabled individuals can access financial services through their appointed guardians while maintaining their fundamental rights and dignity.

If You Are the Complainant

• File a written complaint with the Income Tax Department if PAN application is rejected without proper consideration of guardianship documents
• Approach the Grievance Redressal Officer of the Income Tax Department with complete documentation including court-appointed guardianship orders
• Submit a representation to the Principal Commissioner of Income Tax explaining the unique circumstances and legal necessity
• Document all interactions and rejections in writing to build a strong case for appeal or legal action
• Consider approaching the Disability Commissioner if discrimination is suspected in the application process

If You Are the Victim

• Ensure your appointed guardian has all necessary legal documentation including updated court orders and disability certificates
• Cooperate with the guardian during the application process and provide consent through appropriate legal mechanisms where possible
• Maintain copies of all identity documents including Aadhaar card, disability certificate, and any medical reports
• Allow the guardian to act on your behalf for all official communications with tax authorities
• Ensure that your rights under the Rights of Persons with Disabilities Act are not compromised during the process

How the Police Behave in Such Cases

Police involvement is minimal in PAN card application disputes, but they may be required for verification purposes during the guardianship establishment process. If discrimination or harassment occurs during the application process, police can register complaints under the Rights of Persons with Disabilities Act. They typically cooperate with guardians when proper legal documentation is presented. However, police may need education about disability rights and guardianship laws to ensure appropriate response to complaints involving financial services discrimination against disabled individuals.

FAQs People Normally Have

• Can a mentally disabled person have a PAN card? Yes, through their legally appointed guardian who can apply on their behalf with proper documentation.
• What documents are needed for PAN application? Court-appointed guardianship order, disability certificate, ward’s Aadhaar card, guardian’s identity proof, and photographs.
• Can online application be used? Physical application is recommended for complex cases involving mental disability and guardianship arrangements.
• How long does the process take? Typically 15-20 working days, but may take longer due to additional verification requirements for guardianship cases.

What Evidence Is Required?

• Court order appointing legal guardianship with current validity
• Government-issued disability certificate indicating mental disability percentage
• Ward’s Aadhaar card and other identity documents
• Guardian’s identity and address proof documents
• Medical reports supporting the disability claim
• Affidavit from guardian stating necessity and ward’s incapacity
• Recent photographs of both ward and guardian

How Long Will the Investigation Take?

The Income Tax Department typically processes PAN applications within 15-20 working days. However, cases involving mental disability and guardianship may require additional verification, extending the timeline to 30-45 days. Complex cases requiring multiple document verification or clarifications may take 2-3 months. The timeline depends on the completeness of submitted documents and the efficiency of the local Income Tax Office handling the application.

Advocate Sudhir Rao, Supreme Court of India