SC says linking PAN with Aadhaar is mandatory for filing IT return

New Delhi:

A Supreme Court Bench said that linking PAN and Aadhaar card numbers is mandatory for filing of Income Tax returns.

The court’s order came on Monday after the Central Government filed an appeal in the court challenging Delhi High Court’s order that allowed couple of persons to file income-tax returns without linking Aadhaar and PAN cards.

The Delhi Court allowed Shreya Sen and Jayshree Satpute to file IT returns without linking PAN and Aadhar because the issue was under consideration in the Apex Court.

The SC bench comprising of Justices A K Sikri and S Abdul Nazeer, said that now that the court has already decided on the matter it is necessary to link Aadhar and PAN cards to file returns.

“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 SC bench said.

The top court noted that the two petitioners have already filed the returns for the Year 2018-19 as per the High Court’s order and said that from 2019-2020 the income tax return needs to be filed as per the Apex Court’s order.

“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,” the bench added.

On 26 September 2018, a five judge bench of the Apex Court had ruled that the Centre’s flagship Aadhaar scheme is constitutionally valid. However, the SC also ruled that some provisions including Aadhar linking with bank accounts, mobile phones and school admissions are not valid.