Linkage of PAN with Aadhaar is mandatory for filing I-T return: SC

The court's direction came on an appeal filed by the Centre against a HC order allowing two persons, Shreya Sen and Jayshree Satpute, to file I-T returns without linking their Aadhaar and PAN numbers.

Published: 06th February 2019 03:47 PM  |   Last Updated: 06th February 2019 03:47 PM   |  A+A-

Image used for representational purpose only.

By PTI

NEW DELHI: 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. 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.

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.

Stay up to date on all the latest Business news with The New Indian Express App. Download now
(Get the news that matters from New Indian Express on WhatsApp. Click this link and hit 'Click to Subscribe'. Follow the instructions after that.)

Comments

Disclaimer : We respect your thoughts and views! But we need to be judicious while moderating your comments. All the comments will be moderated by the newindianexpress.com editorial. Abstain from posting comments that are obscene, defamatory or inflammatory, and do not indulge in personal attacks. Try to avoid outside hyperlinks inside the comment. Help us delete comments that do not follow these guidelines.

The views expressed in comments published on newindianexpress.com are those of the comment writers alone. They do not represent the views or opinions of newindianexpress.com or its staff, nor do they represent the views or opinions of The New Indian Express Group, or any entity of, or affiliated with, The New Indian Express Group. newindianexpress.com reserves the right to take any or all comments down at any time.

flipboard facebook twitter whatsapp