Quoting of Aadhaar in ITR of A.Y. 2019-20 is mandatory even if return for preceding year is processed without it

From assessment years 2019-20, linkage of PAN with Aadhar card is mandatory

SUPREME COURT OF INDIA


Union of India

v.

Shreya Sen*
A.K SIKRI AND ABDUL NAZEER, JJ.

SPECIAL LEAVE PETITION (CIVIL) DIARY NO. 34292 OF 2018†

FEBRUARY 4, 2019

Section 139AA of the Income-tax Act, 1961 - Quoting of Aadhaar number (Return without Aadhar) - Assessment year 2018-19 - High Court by impugned order had permitted assessees to file Income tax returns for assessment year 2018-19 without linking their Aadhar and PAN numbers and also directed that Income Tax Department would not insist on production of their Aadhar number - Aforesaid order was passed by High Court having regard to fact that matter was pending consideration in Supreme Court - Thereafter, Supreme Court decided matter and upheld vires of section 139AA, in view whereof, Linkage of PAN with Aadhar card was mandatory - However, assessees informed that they had filed income tax returns for relevant assessment year 2018-19 in terms of order of High Court and assessment had also been completed - Whether therefore, for subsequent assessment years 2019-20, Income Tax return shall be filed in conformity to Supreme Court order - Held, yes. [Paras 3, 4 and 5] [Partly in favour of assessee]


CASE REVIEW
Shreyasen v. Union of India [2018] 95 taxmann.com 256/257 Taxman 95/407 ITR 37 (Delhi) (para 3) reversed.
K.K. Venugopal, Ld. AG, Zoheb Hossain, Rupesh Kumar, Mrs. Shradha Deshmukh, Advs. and Mrs. Anil Katiyar, AOR for the Appellant. Mohit Chaudhary, AOR, Ms. Puja Sharma, Balwinder Singh Suri and Ms. Tripty Poddar, Advs. for the Respondent.


ORDER

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.

Refer:[2019] 104 taxmann.com 160 (SC)