How to Apply for PAN for Trust

Applying for a Permanent Account Number (PAN) for a trust is a critical administrative step for any charitable, religious, or non-profit organization operating in India. A PAN is not merely a tax identification number—it is a legal requirement for opening bank accounts, receiving donations, filing income tax returns, and claiming tax exemptions under sections like 12A and 80G of the Income Tax Act, 1961. For trusts, especially those registered under the Indian Trusts Act, 1882, or state-specific public trust acts, obtaining a PAN in the trust’s name establishes legitimacy, enhances donor confidence, and ensures compliance with regulatory frameworks.

Many trust administrators, particularly those managing small or newly established organizations, often find the PAN application process confusing or daunting. Unlike individual applicants, trusts require additional documentation, accurate representation of the trust’s legal structure, and precise naming conventions. This guide provides a comprehensive, step-by-step roadmap to successfully apply for a PAN for a trust, covering everything from eligibility and documentation to submission, verification, and post-application compliance.

This tutorial is designed for trustees, legal representatives, accountants, and non-profit managers who need to navigate the PAN application process with clarity and confidence. By following the procedures outlined here, you will avoid common pitfalls, reduce processing delays, and ensure your trust is fully compliant with Indian tax authorities from day one.

Step-by-Step Guide

Step 1: Confirm Eligibility and Legal Status

Before initiating the PAN application, verify that your trust is legally constituted. A valid trust must be established through a properly executed trust deed, registered under the Indian Trusts Act, 1882, or under relevant state public trust legislation. If your trust is unregistered, you may still apply for a PAN, but you must provide sufficient proof of existence—such as a notarized trust deed, minutes of the first meeting of trustees, and affidavits confirming the trust’s purpose and governance.

Ensure the trust has a clearly defined objective—typically charitable, religious, educational, or medical in nature. Trusts established for private benefit or profit-making activities are not eligible for PAN under the non-profit category and may be subject to different tax treatments.

Step 2: Gather Required Documents

The documentation required for a trust PAN application is more extensive than for individuals. The following documents must be prepared and verified:

• Trust Deed: A certified copy of the original trust deed, duly signed by all founding trustees. The deed must clearly state the name of the trust, names and addresses of all trustees, the object of the trust, and the governing law.
• Proof of Address of the Trust: This can be a recent electricity bill, property tax receipt, or rental agreement in the name of the trust. If the property is owned by a trustee, a no-objection certificate (NOC) from the owner along with a copy of their ID and address proof is acceptable.
• Identity and Address Proof of All Trustees: Valid government-issued photo ID (Aadhaar, passport, driver’s license) and address proof for each trustee. If a trustee is a corporate entity, provide its incorporation certificate and authorized signatory details.
• Trust Registration Certificate (if applicable): For trusts registered under state public trust acts, submit the registration certificate issued by the Charity Commissioner or Registrar of Societies.
• Photograph of the Authorized Signatory: One recent passport-sized photograph with a white background, signed across the photograph by the authorized trustee.
• Application Form: Form 49A (for Indian entities) must be completed accurately. For foreign trusts or entities with Indian operations, Form 49AA may be required.

Ensure all documents are clear, legible, and notarized where necessary. Scanned copies should be in PDF or JPEG format with a file size under 100 KB for online submission.

Step 3: Choose the Correct Application Method

You may apply for a PAN for your trust through two official channels: online via the NSDL or UTIITSL portals, or offline by submitting physical documents to an authorized PAN center.

Online Application (Recommended):

Visit the official NSDL PAN portal at https://www.tin-nsdl.com or the UTIITSL portal at https://www.utiitsl.com. Select “Apply for New PAN” and choose “Trust” as the applicant type. Fill in the trust’s name, address, and trustee details exactly as they appear in the trust deed. Avoid abbreviations, acronyms, or informal names. The trust name must be consistent across all legal documents.

Upload scanned copies of all required documents. Double-check that the trust deed is uploaded as the primary document and that all trustee IDs are clearly visible. Pay the application fee of ₹107 for Indian addresses or ₹1,017 for foreign addresses using net banking, UPI, or credit/debit card. Upon successful payment, you will receive an acknowledgment number—retain this for future reference.

Offline Application:

If you prefer physical submission, download Form 49A from the NSDL website, fill it manually using black ink, and attach all required documents. Submit the package to any NSDL or UTIITSL authorized PAN center. These centers are typically located in post offices, banks, or government service hubs. You will receive a receipt with a 15-digit acknowledgment number. Processing time for offline applications is typically 15–20 working days.

Step 4: Verify Trust Name and Details

One of the most common reasons for PAN application rejection is incorrect or inconsistent naming. The trust name on the PAN application must match the name in the trust deed, registration certificate, and bank account. Do not use “The” or “Shri” unless they are formally part of the registered name. For example:

• ✅ Correct: “Sri Ram Seva Trust”
• ❌ Incorrect: “The Sri Ram Seva Trust” (if “The” is not in the deed)
• ✅ Correct: “Gurudev Educational Trust”
• ❌ Incorrect: “Gurudev Education Trust” (missing “al”)

Also, ensure the address provided is the principal place of business or registered office. If the trust operates from multiple locations, use the address listed in the trust deed. Any discrepancy here may delay verification or trigger a notice from the Income Tax Department.

Step 5: Submit and Track Application

After submission, you will receive an acknowledgment slip or email confirmation. Use the acknowledgment number to track your application status on the NSDL or UTIITSL portal. The processing time is typically 15–20 days for online applications and 20–25 days for offline submissions.

If your application is rejected, the portal will display the reason—common issues include missing signatures, unclear documents, or mismatched names. You will be given an opportunity to reapply with corrections. Do not submit a new application unless the previous one is formally rejected; duplicate applications may cause confusion in the system.

Step 6: Receive and Verify Your PAN Card

Once approved, your PAN card will be dispatched to the registered address via speed post. The card will display the trust’s name, PAN number, photograph of the authorized signatory, and the date of issue. Upon receipt:

• Verify that the name, address, and PAN number are correct.
• Ensure the photograph is clear and signed across by the authorized trustee.
• Retain a digital and physical copy for all future filings.

If any error is found, immediately apply for a correction using Form 49A (for changes) or Form 49AA (for foreign entities). Corrections require submission of supporting documents and a fee of ₹107. Do not delay corrections—incorrect PAN details can disrupt donation receipts, bank transactions, and tax filings.

Step 7: Link PAN to Bank Account and Tax Systems

After receiving the PAN, open a bank account in the trust’s name. Banks require the PAN card, trust deed, and identity proof of trustees to open a non-individual account. Once the account is active, link the PAN to the trust’s digital tax profile on the Income Tax e-Filing portal (https://www.incometax.gov.in).

Register the trust as a “Non-Profit Organization” under the “Entity Type” section. This enables you to apply for tax exemptions under Section 12A and 80G. Ensure the PAN is linked to all future income tax returns, GST registrations, and donation records. Failure to link the PAN may result in non-recognition of donations or disallowance of tax deductions for donors.

Best Practices

1. Maintain Consistency Across All Documents

Consistency is the cornerstone of successful PAN application and long-term compliance. The trust name, address, and trustee details must be identical in the trust deed, PAN application, bank records, GST registration, and income tax filings. Any variation—even a missing comma or extra space—can trigger scrutiny from tax authorities. Create a master document template with all verified details and use it for every official submission.

2. Use Authorized Signatories Only

Only individuals explicitly named as trustees in the trust deed can act as authorized signatories for PAN applications and subsequent tax filings. Do not allow employees, volunteers, or external consultants to sign on behalf of the trust unless they are formally appointed as trustees or granted a notarized power of attorney.

3. Keep Digital and Physical Copies

Store scanned copies of all submitted documents—trust deed, PAN card, registration certificates—in a secure cloud folder with backup. Maintain a physical file in a fireproof cabinet. This ensures you can respond quickly to audit requests or verification notices from the Income Tax Department.

4. Avoid Common Mistakes

Many applications are delayed due to preventable errors:

• Using a personal PAN instead of applying in the trust’s name.
• Submitting unnotarized trust deeds.
• Providing outdated or expired ID proofs for trustees.
• Leaving fields blank on Form 49A, especially the “Nature of Business” field—select “Charitable Trust” or “Religious Trust” as applicable.
• Applying under the wrong category (e.g., selecting “Company” instead of “Trust”).

Always review your application before submission. Use a checklist to confirm all boxes are ticked.

5. Update Information Promptly

If there is a change in trustees, address, or trust name, file a PAN correction within 30 days. Failure to update can result in mismatched records, which may lead to frozen bank accounts or rejection of donation receipts. Use Form 49A for corrections and include supporting documents such as a resolution passed by the remaining trustees or an amended trust deed.

6. Align PAN with 12A and 80G Applications

Once the PAN is obtained, immediately begin the process for Section 12A registration (for tax exemption of income) and 80G registration (for donor tax deductions). Both applications require the PAN as a mandatory identifier. Delaying these steps can result in loss of donor confidence and reduced funding. Coordinate with a tax consultant to ensure all documents are aligned and submitted together.

7. Educate Your Team

Ensure all staff and volunteers who handle financial documentation understand the importance of the PAN. Train them to reference the PAN on all invoices, donation receipts, and official correspondence. A clearly displayed PAN number on your website and printed materials enhances credibility and transparency.

Tools and Resources

Official Portals

• NSDL PAN Portal: https://www.tin-nsdl.com — Primary platform for online PAN applications and status tracking.
• UTIITSL PAN Portal: https://www.utiitsl.com — Alternate government-approved portal for PAN services.
• Income Tax e-Filing Portal: https://www.incometax.gov.in — For linking PAN, filing returns, and applying for 12A/80G exemptions.
• Income Tax Department FAQs: https://www.incometaxindia.gov.in — Official guidance on trust taxation and PAN compliance.

Downloadable Forms

• Form 49A: For Indian citizens and entities applying for PAN. Available on NSDL and UTIITSL websites.
• Form 49AA: For foreign entities or non-residents applying for PAN in India.
• Form 49B: For requesting corrections or changes to existing PAN details.

Document Templates

Download standardized templates for trust deeds and NOCs from the websites of state Charity Commissioners or legal aid NGOs such as:

• Charity Commission of Maharashtra: https://charity.maharashtra.gov.in
• NGO Darpan Portal (Ministry of NITI Aayog): https://ngodarpan.gov.in
• GiveIndia Trust Toolkit: https://www.giveindia.org/trust-toolkit

These templates provide legally vetted language for trust deeds, trustee resolutions, and address proofs that align with PAN application requirements.

Professional Assistance

If you encounter complex issues—such as unregistered trusts, foreign trustees, or disputed ownership—consult a tax practitioner or legal advisor specializing in non-profit law. Organizations like the Indian Trusts Association or local legal aid societies often offer pro bono guidance for registered trusts.

Mobile Apps

While there is no official government app for PAN applications, third-party apps like “PAN Card Status” (Android/iOS) can help track application status using your acknowledgment number. Always cross-check status on the official NSDL or UTIITSL website to avoid misinformation.

Checklist Tool

Create a printable or digital checklist with the following items:

1. Trust deed (certified copy)
2. Proof of trust address
3. ID and address proof of all trustees
4. Photograph of authorized signatory
5. Completed Form 49A
6. Payment receipt
7. Application acknowledgment number

Use this checklist before submission to ensure nothing is missed.

Real Examples

Example 1: Sri Durga Seva Trust, Chennai

Sri Durga Seva Trust, a charitable organization running a free medical clinic, applied for PAN online using Form 49A. The trustees had registered the trust under the Tamil Nadu Public Trusts Act and had a notarized trust deed. They uploaded:

• A clear PDF of the trust deed with all signatures
• Electricity bill in the trust’s name (at clinic address)
• Aadhaar cards of all three trustees
• One passport-sized photo of the managing trustee, signed across

They selected “Charitable Trust” as the nature of entity and used the exact name as in the registration certificate: “Sri Durga Seva Trust.” The application was approved in 12 days. The PAN was then used to open a bank account and apply for 12A and 80G exemptions, enabling donors to claim tax deductions. The trust now receives consistent funding due to its transparent compliance.

Example 2: Ananda Ashram Trust, Delhi

Ananda Ashram Trust, a religious trust operating a spiritual center, submitted a physical PAN application. However, the application was rejected because the trust deed used the name “Ananda Ashram Religious Trust,” while the application form omitted “Religious.” The NSDL portal flagged a mismatch. The trustees resubmitted with corrected documents, attaching a notarized affidavit explaining the name variation. The corrected application was approved within 18 days.

Key takeaway: Even minor deviations matter. Always copy the name verbatim from the trust deed.

Example 3: Global Youth Foundation, Mumbai

This trust, established by a group of NRIs, applied for PAN using Form 49AA. One trustee was based in the USA and provided a U.S. passport and utility bill. Since the address proof was not in English, they submitted a certified translation. The application was processed successfully after a 10-day verification period. The trust now receives international donations and files annual returns without issues.

Key takeaway: Foreign trustees require translated documents. Always use certified translations.

Example 4: Unregistered Trust with Notarized Deed

A small community trust in Odisha had no formal registration but possessed a notarized trust deed signed by seven members. They applied for PAN using Form 49A and attached:

• Notarized trust deed
• Affidavit stating the trust’s purpose and existence
• Address proof of the trust office (rental agreement + landlord’s ID)
• Identity proofs of all trustees

The application was accepted. The trust later registered under the state public trust act and updated its PAN records. This case demonstrates that formal registration is not mandatory for PAN issuance—proof of legitimate existence suffices.

FAQs

Can a trust apply for PAN without being registered?

Yes. A trust can apply for a PAN even if it is not formally registered under any state or central law. However, you must provide a notarized trust deed and supporting documents proving the existence and purpose of the trust. The Income Tax Department accepts applications from unregistered trusts as long as the documents establish legitimacy.

Is a photograph mandatory for a trust PAN?

Yes. A recent passport-sized photograph of the authorized signatory (usually the managing trustee) is mandatory. The photograph must be signed across by the same person and uploaded or attached with the application. This is a unique requirement for trusts and other non-individual entities.

Can a trust have multiple PANs?

No. Each trust is allotted only one PAN. Applying for multiple PANs is illegal and may result in penalties under Section 272B of the Income Tax Act. If you believe your PAN is lost or compromised, apply for a reprint or correction—not a new one.

How long does it take to get a PAN for a trust?

Online applications typically take 15–20 working days. Offline applications may take 20–25 days. Processing may extend during peak seasons (April–July) due to high volume. Track your status using the acknowledgment number on the NSDL or UTIITSL website.

What if the trust deed is in a regional language?

If the trust deed is in a language other than English or Hindi, submit a certified English translation along with the original. The translation must be done by a certified translator or notary public and bear their stamp and signature.

Can a trust apply for PAN if one trustee is a foreign national?

Yes. Foreign trustees must provide a copy of their passport and address proof from their country of residence. If the address proof is not in English, provide a certified translation. The application will be processed under Form 49AA if the trust has foreign trustees.

Do I need to renew the PAN for a trust?

No. A PAN is a permanent number and does not expire. However, you must update the PAN details if there is a change in address, trustee, or trust name. Failure to update may lead to compliance issues.

Can a trust use its PAN for GST registration?

Yes. The PAN is mandatory for GST registration. Once the trust obtains its PAN, it can apply for GST registration under the “Non-Profit Organization” category. This is required if the trust’s annual turnover exceeds ₹20 lakh (₹10 lakh for special category states).

What if I apply for PAN with the wrong entity type?

If you mistakenly select “Company,” “Individual,” or “Society” instead of “Trust,” your application may be rejected or delayed. Always choose “Trust” as the entity type. If you realize the error after submission, you must withdraw the application and reapply with the correct selection.

Can I apply for PAN for a trust online without a digital signature?

Yes. A digital signature is not mandatory for trust PAN applications. You can submit the application using an e-sign or Aadhaar-based authentication. However, if you are applying on behalf of the trust via a power of attorney, a digital signature may be required for the authorization document.

Conclusion

Applying for a PAN for a trust is more than a bureaucratic formality—it is the foundation of legal, financial, and operational legitimacy for any non-profit organization in India. A correctly obtained PAN enables your trust to open bank accounts, receive tax-deductible donations, file income tax returns, and access government grants and funding opportunities. The process, while detailed, is straightforward when approached methodically.

This guide has provided you with a complete, actionable roadmap—from confirming eligibility and gathering documents to submitting the application, avoiding errors, and linking your PAN to broader compliance systems. By following the best practices outlined here, you ensure that your trust operates with transparency, credibility, and long-term sustainability.

Remember: accuracy, consistency, and timeliness are your greatest allies. Double-check every detail, keep digital backups, and stay updated on regulatory changes. A PAN is not just a number—it is your trust’s identity in the eyes of the law, donors, and the public. Treat it with the care and attention it deserves.

Once your PAN is secured, take the next step: apply for Section 12A and 80G registrations. These approvals will unlock the full potential of your trust’s mission, enabling you to serve your community with greater impact and trust.