There is disputes between the rival group and both group are filing annual return before the Registrar of Societies. There is no provision under the income-tax Act that allows both the groups to file income tax returns for a particular financial year having same PAN. One of the party approached the Court to direct the AO to consider the return filed by them. A report was called from the AO. After considering the report the Court held that the AO shall examine the issue as to which group is authorised to file the return as per the PAN that has been issued by the Income tax authorities. The parties are directed to produce necessary documents regard to the title suits that indicate as to who is controlling the management of the society. Upon passing the order, the AO shall cancel the PAN card issued to unauthorised / wrong party and reject the return filed by them. The Court further directed that a reasoned order should be communicated to both the parties and these proceedings to be completed with in period of eight weeks. (WP No. 17205 of 2019 dt. 27-11-2019)