Linking PAN With Aadhaar Mandatory For Filing Income Tax Returns: SC

Linking PAN With Aadhaar Mandatory For Filing Income Tax Returns: SC

New Delhi: The linkage of PAN with Aadhaar has been made mandatory for filing Income Tax returns, as per the recent ruling by the Supreme Court. Upholding section 139AA of the Income Tax Act, the bench comprising Justices AK Sikri and S Abdul Nazeer said that the decision was taken based on an appeal filed by the Centre. The Delhi High Court order which was opposed by the Centre had allowed 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. Thereafter, this Court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhaar is mandatory,” the bench said.

The top court noted that with regard to Assessment Year 2018-19, it has been informed that the two petitioners had filed the Income Tax returns in terms of the orders of the High Court and the assessment has also been completed.

“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.

(With PTI inputs)