Aadhaar linkage with PAN mandatory for IT returns, Supreme Court reiterates
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Aadhaar linkage with PAN mandatory for IT returns, Supreme Court reiterates

Shruti Mahajan

It is mandatory to link Permanent Account Number (PAN) with Aadhaar for the purpose of Income Tax returns and assessment, the Supreme Court has reiterated in its recent order.

In the order passed on February 4, the Bench of Justices AK Sikri and S Abdul Nazeer reiterated the present position vis-à-vis the question of Aadhaar linkage with Pan number in light of the judgment of September 2018.

The Delhi High Court had earlier allowed the Respondent in the instant case to file her Income Tax Returns for assessment for the year 2018-19 without having to produce her Aadhaar number or its linkage with her PAN. That order was passed at the time when the Aadhaar scheme was under challenge before the Supreme Court.

The High Court had then directed the Income Tax Department to not insist on production or linkage of Respondent’s Aadhaar. The Supreme Court observed,

“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 Aadhar is mandatory.”

The Court was informed that the Income Tax assessment for the year 2018-19 for the Respondent has been completed and filed in accordance with the order of the High Court.

For the years 2019-20 onwards, the Supreme Court has now made it clear that the assessment and filing of returns shall be done in conformity with the Aadhaar judgment delivered in September 2018.

“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 Court, therefore, reiterated the position on mandatory linking of PAN with Aadhaar.

Read the Order:

UOI-vs-Shreya-Sen-watermark.pdf
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