Aadhaar-PAN Linkage Mandatory For Income Tax Returns: Supreme Court Upholds Norm Introduced By NDA Government
Aadhaar-PAN Linkage  Mandatory For Income Tax Returns: Supreme Court Upholds Norm Introduced By NDA GovernmentIncome Tax return forms (NOAH SEELAM/AFP/GettyImages)

A Supreme Court bench consisting of Justices A K Sikri and S Abdul Nazeer has upheld the the status quo of mandatorily having to link one’s Aadhaar number with the Permanent Account Number (PAN) to file Income Tax (IT) returns and for assessment, reports Bar & Bench.

The order has been passed in relation to a question raised by Delhi High Court allowing the respondent in the instant case to file her IT returns for 2018-19 without her Aadhaar or its linkage with her PAN. The High Court had also directed the Income Tax department to not force the respondent to furnish her Aadhaar details.

Referring to the context of the previous ruling, the apex court observed, “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 Aadhaar is mandatory.”

The bench did not leave any doubt that going forward from the 2019-20 assessment year, all assessments and filing of returns must be made in compliance with the Aadhaar judgment of the apex court from September 2018. This essentially upholds the existing requirement of mandatory Aadhaar linking with the PAN.

An Appeal...

Dear Reader,

As you are no doubt aware, Swarajya is a media product that is directly dependent on support from its readers in the form of subscriptions. We do not have the muscle and backing of a large media conglomerate nor are we playing for the large advertisement sweep-stake.

Our business model is you and your subscription. And in challenging times like these, we need your support now more than ever.

We deliver over 10 - 15 high quality articles with expert insights and views. From 7AM in the morning to 10PM late night we operate to ensure you, the reader, get to see what is just right.

Becoming a Patron or a subscriber for as little as Rs 1200/year is the best way you can support our efforts.

Become A Patron
Become A Subscriber
Advertisement