No adverse consequence for non-quoting of Aadhaar for return filed prior to 01.04.2019

No adverse consequence for non-quoting of Aadhaar for return filed prior to 01.04.2019: It has been decided by the Board that provision of clause (ii) of sub-section (1) of section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number. Also Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of section 139AA of the Act. REFER BELOW CIRCULAR: Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, Circular No. 6/2019 Dated: 31st of March, 2019 Subject: Giving effect to the judgement(s)/order(s) of Honble Supreme Court on Aadhaar-PAN for filing return of income- regd.- As per clause (ii) of sub-section (1) of section 139AA of theIncome-tax Act, 1961, with effect from 01.07.2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income. 2. In a series of judgments i.e. (i)Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66(ii) Final Judgment and order of the Constitution Bench of Honble Supreme Court dated 26.09.18 in Justice K. S. Puttaswamy (Retd.) and another {Writ Petition (Civil) No. 494 of 2012}; & (iii)Shreya Sen & Anr. In SLP (Civil) Diary No(s) 34292/2018 dated 04.02.2019, Honble Supreme Court has upheld validity of Section 139AA. 3. In light of the aforesaid judgement(s)/order(s) of Honble Supreme Court, from 01.04.2019 onwards, to give effect to the above judgements/orders, it has been decided by the Board that provision of clause (ii) of sub-section (1) of section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number. 4. Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online functionality for filing the return without quoting of Aadhaar number was so available in the aftermath of decision of Delhi High Court dated 24.07.18 in W.P. C.M 7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen vs. Union of India & Ors., till it was withdrawn post decision of Constitution Bench of the Honble Supreme Court dated 26.09.18, would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of section 139AA of the Act. 5. Hindi version to follow. (Rajarajeswari R.) Under Secretary (ITA.II), CBDT (F. No. 225/75/2019-ITA.II)