PAN-Aadhaar linkage must for filing I-T returns: SC

Source: The Hitavada      Date: 07 Feb 2019 09:09:40



THE Supreme Court has said that linkage of PAN with Aadhaar is mandatory for filing of Income-Tax returns. A bench comprising Justices A K Sikri and S Abdul Nazeer said the top court has already decided the matter and upheld the section 139AA of the Income-Tax Act. The court’s direction came on an appeal filed by the Centre against a Delhi High Court order allowing two persons, Shreya Sen and Jayshree Satpute, to file Income-Tax returns for 2018-19 without linking their Aadhaar and PAN numbers. “The aforesaid order was passed by the High Court having regard to the fact that the matter was pending consideration in this Court.

“We therefore make it clear  that for the assessment year 2019-20, the Income-Tax return shall be filed in terms of the judgment passed by this  court. The special leave petition is disposed of in the above terms,” the bench said in an order on Monday. The petitioners had told the High Court that “despite orders, and multiple attempts they have not been able to file their ITR, since there is no available option to opt-out of providing an Aadhaar or Aadhaar Enrolment number during e-filing, on the website”.

The apex court on September 26  last year had declared the Centre’s  flagship Aadhaar scheme as  constitutionally valid but struck down some of its provisions including its linking with bank accounts, mobile phones and school admissions. A five-judge constitution bench had held that while Aadhaar would remain mandatory for filing of I-T returns and allotment of Permanent Account Number (PAN), it would not be mandatory to link Aadhaar to bank accounts and telecom service providers cannot seek its linking for mobile connections.