Confused About HRA Exemption in Chennai Without Landlord's PAN? Need Advice!

benlyarul
HRA Exemption Issue in Chennai

I am residing in Chennai and pay more than a lakh per annum as house rent through cash mode. I applied for HRA exemption with my payroll team for the rent paid during the financial year 2017-18. I have submitted a 'No PAN' declaration from my landlord, wherein the landlord signed that he/she does not have any taxable income and hence has no PAN. I submitted the rental agreement along with rental receipts as well.

However, my company doesn't accept these documents, stating the reason: "Staff who have paid rent in excess of Rs.1 lakh per annum have not submitted the PAN of the landlord. It is mandatory for the employer to obtain the PAN of the landlord for granting HRA exemption to staff." Consequently, my company revoked my HRA exemption claim.

Please advise whether this decision from the company is right or wrong. Please support.
nathrao
There is a circular of CBDT (Circular 8/2013 dated 10th October 2013) that states PAN is mandatory for obtaining the Landlord PAN. If the landlord does not have a PAN, the claim form should include the landlord's name and address.

CBDT Circular 20/2015 dated 2nd December 2015 also makes reference to this requirement.
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute