Can I claim HRA if the landlord refuses to give his PAN?

You are supposed to submit documents/proofs to your Employer, based on which your employer deducts Tax (TDS) on your Salary Income. In order to claim HRA exemption U/s 10(13A), following details are to be submitted to Employer

• In case annual rent is not more than Rs. 1 Lakh, only rent receipts are to be submitted and PAN of Landlord is not required to be submitted to your Employer.
• In case annual rent is more than Rs.1 Lakh, then the employer can allow exemption while deducting TDS on salary, only in case where the Rent receipts along with PAN of Landlord is submitted to the Employer.

In case you do not submit PAN, in cases covered under Sr. No 2 above, your Employer will not allow Exemption U/s 10(13A) for HRA in Form 16, however you may still claim the same at the time of filing your Tax return and later you might have to justify your claim for exemption U/s 10(13A) to the Tax officer, as the same will not be reflecting in your Form 16, issued by your Employer.​