Pan card is inoperative will the sale deed proceed at the sro

Dear Client,

In Gujarat, registration of a sale deed before the Sub-Registrar Office (SRO) may still proceed even if one co-owner’s PAN card is inoperative due to non-linking with Aadhaar, but practical difficulties can arise depending upon the nature of the transaction and the scrutiny conducted by the registering authority.

Since the property value is ₹24 lakhs, PAN details are generally required for property transactions under the Income Tax provisions. If the primary owner’s documents are correct and valid, the main concern will be whether the SRO accepts the secondary owner’s identification and PAN particulars during execution and registration of the sale deed.

An inoperative PAN does not automatically invalidate ownership rights or make the sale deed void. However, the SRO or stamp authorities may object where:

1. PAN authentication fails,
2. Aadhaar and PAN details do not match, or
3. identity verification of the executant/co-owner becomes doubtful.

In many cases, registration may still be completed if the co-owner’s identity can otherwise be verified through Aadhaar and other supporting documents, especially where the person is not the primary executing party. However, issues may later arise regarding TDS compliance, income tax reporting, mutation, or future transactions involving the property.

Therefore, while registration may be legally possible, it is advisable to correct the PAN–Aadhaar linkage and resolve the date of birth mismatch before registration to avoid objections from the SRO or complications in future property records and tax compliance.

If the SRO raises an objection, the parties may be required to provide additional identification documents, affidavit/declaration, or updated PAN compliance before the document is admitted for registration.
For further legal assistance contact an Advocate.

Dear client,

In Gujarat, registration of a sale deed before the Sub-Registrar Office ordinarily requires valid identity proof and PAN compliance under the Income-tax Act, 1961 and registration procedures applicable to immovable property transactions. Since the transaction value is ₹24 lakhs, PAN details of the parties are generally required for execution and registration of the sale deed.

If the primary owner’s documents are proper, the main concern would relate to the secondary co-owner whose PAN is inoperative and whose Aadhaar and PAN contain date-of-birth mismatch issues. An inoperative PAN due to non-linking with Aadhaar may create practical difficulty because many registration systems, TDS validations, and e-KYC verifications now rely upon active PAN status. In several cases, the SRO may refuse to proceed unless PAN is operative or alternative compliance permitted under law is furnished.

However, whether registration is completely barred depends upon:

the specific SRO practice,
whether the co-owner is seller or purchaser,
whether PAN authentication is being electronically validated,
and whether alternative identification/documentary explanation is accepted.

A DOB mismatch between Aadhaar and PAN also creates risk of identity inconsistency and may trigger objections during registration or future mutation/tax proceedings.

Practically, the safer course is:
first regularise the PAN by Aadhaar linking,
correct the DOB discrepancy,
and then proceed with registration.

If immediate registration is commercially urgent, parties sometimes execute the document subject to SRO acceptance based on Aadhaar and other IDs, but there remains a risk of refusal, objection, or later compliance issues. Since the property is situated in Gujarat, local SRO practice and state registration software compliance will significantly influence the outcome.