Madras HC allows filing of IT returns without quoting Aadhaar

In an interim order passed by Justice TS Sivagnanam , the Madras High Court has allowed a petitioner to file her Income Tax returns without quoting Aadhaar number or Enrollment ID, for the assessment year 2017-2018.

. Advocate Suhrith Parthasarathy appeared on behalf of the petitioner in the case, whereas the respondents were represented by Advocate Navin Durai Babu .

. The petitioner, who holds a PAN card, had approached the High Court after she was prevented from filing her IT returns through the online portal unless she quoted her Aadhaar number/Enrollment ID. This, it was pointed out, effectively nullified the orders passed in the case of Binoy Viswam v Union of India .

. Section 139AA of the Income Tax Act, 1961 inter alia provides that the Aadhaar number/Enrolment ID should be submitted at the time of filing IT returns. The proviso to sub section (2) invalidates the PAN allotted to a person if the Aadhaar card details are not submitted to the authorities.

. The Supreme Court in Binoy Viswam had directed that insofar as PAN card holders are concerned, proviso (2) under Section 139AA was not mandatory until the constitutionality of the Aadhaar scheme was conclusively decided by a Constitutional Bench in November .

. While hearing a challenge to this scheme mandating the linking of PAN to Aadhaar, in Binoy Viswam , the Court had held,

. “…as far as existing PAN holders are concerned, since the impugned provisions are yet to be considered on the touchstone of Article 21 of the Constitution, including on the debate around Right to Privacy and human dignity, etc. as limbs of Article 21, we are of the opinion that till the aforesaid aspect of Article 21 is decided by the Constitution Bench a partial stay of the aforesaid proviso is necessary.

. Those who have already enrolled themselves under Aadhaar scheme would comply with the requirement of sub-section (2) of Section 139AA of the Act. Those who still want to enrol are free to do so. However, those assessees who are not Aadhaar card holders and do not comply with the provision of Section 139(2), their PAN cards be not treated as invalid for the time being. ”

. Following this ruling, in identical circumstances, the Kerala High Court had granted permission to file income returns without insisting on the Aadhaar number/Enrolment ID last August .

. In light of these submissions, Justice Sivagnanam allowed the prayer of the petitioner, holding that,

. “ I am inclined to grant a similar relief, since today being the last date for filing of the income tax returns. If the income tax returns are filed belatedly and if, ultimately, the matter is decided by the Constitution Bench of the Hon’ble Supreme Court against the petitioner, then she may be liable for payment of interest for belated payment of tax. The balance of convenience is in favour of the petitioner for the grant of appropriate interim order.

. Accordingly, there will be an interim direction to the third respondent to permit the petitioner to file her income tax returns for the assessment year 2017-2018 either manually or through appropriate e-filing facility without insisting for the Aadhaar number and/or Enrolment ID. ”

. The Court then posted the matter for December 18.

. Read Order below.

. Read copy of Petition below.

. Click here to download the Bar & Bench Android App

Madras HC allows filing of IT returns without quoting Aadhaar

Meera Emmanuel

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