Linking of PAN card with Aadhaar mandatory: Supreme Court
NEW DELHI, February7, 2019: The Supreme Court has said linkage of PAN with Aadhaar ismandatory for filing of Income Tax returns. A bench comprising Justices AKSikri and S Abdul Nazeer said the top court has decided the matter and upheld thesection 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 people, 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 havingregard to the fact that the matter was pending consideration in this Court.Thereafter, this Court has decided the matter and upheld the vires of section139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhaar ismandatory," the bench said.
The top court noted that with regard to Assessment Year2018-19, it has been informed that the two petitioners had filed the Income Taxreturns in terms of the orders of the High Court and the assessment has alsobeen completed.
"We therefore make it clear that for the assessment year2019-20, the income tax return shall be filed in terms of the judgment passedby 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 Enrollment number during e-filing, on the website".
The apex court on September 26 last year had declared theCentre's flagship Aadhaar scheme as constitutionally valid but struck down someof its provisions including its linking with bank accounts, mobile phones andschool admissions.
A five-judge constitution bench had held that while Aadhaarwould remain mandatory for filing of I-T returns and allotment of PermanentAccount Number (PAN), it would not be mandatory to link Aadhaar to bankaccounts and telecom service providers cannot seek its linking for mobileconnections.
(PTI)
