SC Ordered PAN-Aadhaar Linkage mandatory for filing Income Tax Returns from AY 2019-20 [Read Judgment]

SC Ordered PAN-Aadhaar Linkage mandatory for filing Income Tax Returns from AY 2019-20 [Read Judgment]

Delhi High Court order allowing the taxpayer to file an income tax return without linking PAN with Aadhaar has been reversed by The Supreme Court, on Monday. 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.

Refer Below Extract of Supreme Court Judgement:

The Delhi High Court vide impugned order dated 24.2.2018 passed in Writ Petition (Civil) No.7444 of 2018, had permitted Shreya Sen (respondents ) herein to file the Income Tax Return for the AssessmentYear 2018-19 without linkage of their Aadhar and PAN numbers and it was also directed that the Income Tax Department would not insiston production of their number of Aadhar enrollment.

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 thevires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory.

Insofar as assessment year 2018-19 is concerned, learned counsel appearing for the respondents informs that the respondents had filed the income tax returns in terms of the orders of the HighCourt 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. Pending interlocutory applications, if any, stand disposed of.