Quoting of Aadhaar in ITR from A.Y. 2019-20 is mandatory : Supreme Court

By | April 18, 2019
(Last Updated On: April 18, 2019)


Union of India


Shreya Sen



FEBRUARY  4, 2019

1. Delay condoned.

2. The High Court vide impugned order dated 24.2.2018 passed in Petition (Civil) No.7444 of 2018, had permitted the respondents herein to file the Income Tax Return for the Assessment Year 2018-19 without linkage of their Aadhar and PAN numbers and it was also directed that the Income Tax Department would not insist on production of their number of Aadhar enrolement.

3. 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.

4. 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 High Court and the assessment has also been completed.

5. 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.

6. The special leave petition is disposed of in the above terms. Pending interlocutory applications, if any, stand disposed of.

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