Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

SUPREME COURT : AADHAAR CARD CAN'T BE COMPULSORY FOR FILING INCOME TAX RETURNS .

PALASH (Nothing) (2000 Points)

09 June 2017

SUPREME COURT : AADHAAR CARD CAN'T BE COMPULSORY FOR FILING INCOME TAX RETURNS .

The Supreme Court today ruled that the government cannot force people to link their Aadhaar number with their PAN card.

The apex court was hearing a batch of petitions challenging the constitutional validity of a provision in the Income Tax Act making Aadhaar mandatory for filing income tax returns and allotment of PAN.

During the hearing, the Supreme Court had observed that it was yet to be "tested" whether Aadhaar violated protection of life and personal liberty granted under Article 21 of the Constitution, which was pending hearing for an authoritative pronouncement by a five-judge Constitution Bench.

Thanks

Reply
Follow
Share

3 Replies

Kushal Pande (CFO) (256 Points)
Replied 26 June 2017

This relief is only for those who still have not enrolled for Aadhaar.

Those who are currently in possession of Aadhaar no. or Aadhaar Enrollment no. must link with PAN before 1st July 2017
and must mention it in ITR, if filed on/after 1st July 2017.

Upgrade to CAclubindia Pro. Subscribe Now!

Kushal Pande (CFO) (256 Points)
Replied 26 June 2017

14/06/2017
Honourable Supreme Court in its landmark judgement has upheld Section 139AA of the Income Tax Act as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns:

https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF_News/PressRelease_Supreme-Court-judgement-Aadhar-Pan.pdf

10. Finally the effect of the judgement is as following

(i) From July 1, 2017 onwards every person eligible to obtain Aadhaar must quote their Aadhaar number or their Aadhaar Enrolment ID number for filing of income tax returns as well as for applications for PAN;

(ii) Everyone who has been allotted permanent account number as on the 1st day of July, 2017, and who has aadhaar number or is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to income tax authorities for the purpose of linking PAN with Aadhaar;

(iii) However, for non-compliance of the above point No.(ii), only a partial relief by the Court has been given to those who do not have Aadhaar and who do not wish to obtain Aadhaar for the time being, that their PAN will not be cancelled so that other consequences under the Income Tax Act for failing to quote PAN may not arise.

(Meenakshi J Goswami)
Commissioner of Income-tax
(Media & Technical Policy)
Official Spokesperson, CBDT.

PALASH (Nothing) (2000 Points)
Replied 26 June 2017

It's quite impossible to link all of my clients within 1st july 2017, there are lacs of lic agents in our country , so within 1st july all links not possible , if they will get refund FOR ay 2017-18 , then well and good otherwise i can make an appeal to supreme court against CBDT for our public interest .