Dear Sir/Madam,
 Deceased PAN: AUXPS5127M (Late SUBRAMANIAN)     
 LEGAL HEIR PAN: AADPP8124F (SUBRAMANIAN PALANIAPPAN)
1. The CPC processed the refund for the assessment year 2020-21. However, the same is in Unpaid status due to the lack of Legal Heir verification.
It is seen that the Legal Heir has uploaded the respective documents while registering in the e-filing portal.  
The JAO is requested to submit the feed through common function module of ITBA after verification of legal heir. The steps to be followed for legal Heir refund approval is as below:
 i)Log on to ITBA Portal - MODULE >>Common functions>>Common Worklist>>Enter Deceased PAN>>click on search
The JAO will get the pendency with >>Request type - For Approval >>Subject - Adding legal heir by user>>click on the subject
ii) Please enter the PAN of the Deceased and tab out. Click on Search. In case legal heir details are available in system, the same will be displayed. Else, the user will be able to add a new Legal Heir to the deceased PAN by clicking on Add Legal Heir.
iii)Please enter the Legal Heir PAN. Based on the PAN, the Name and the communication Address is displayed on screen.
iv)Please select Relation with Assessee.
v) Please select Refund to be released.
vi)Please click on Save button to save the details in the system.
vii)The user will be able to add supporting documents for the Legal Heir request.
viii)The request will go to Range for approval, Range User will be able to Approve, Reject or Send Back the request. In Range Head code, screen will be displayed in View Only mode for viewing the details for the Legal Heir request
ix) Once Legal Heir request is approved by Range Head, status of the Legal Heir in Legal Heir screen as seen by AO will be updated as Active and legal heir refund feed is received at CPC, the same will be issued to the legal heir.

Note-The detailed steps along with all screenshots are already provided in the User Manual of Common Functions Module, which is available in ‘ITBA Help Guide’ section on ITBA Home Page.
Legal Heir\Steps for registering Legal Heir in ITBA system.docx
Legal Heir\Procedure for Updating of Name in ITBA upon Event marking or Legal heir addition FINAL DOCUMENT.pdf
This communication is computer generated and may not contain signature. In case of any clarification required a mail may be sent to aohelpdeskcpc@incometax.gov.in quoting the subject line “Action to be taken in respect of Legal Heir"