PAN-Aadhaar link mandatory for filing I-T returns for AY 2019-20: Supreme Court

The High Court, in its order last February, had allowed Shreya Sen and Jayshree Satpute to file their taxes for 2018-19, without linking Aadhaar with PAN. The Centre then appealed against the Delhi High Court order, to which upheld Section 139AA of the Income Tax Act.

If your PAN is not linked with Aadhaar number, you can not file income tax return (ITR). In a ruling, the Supreme Court of India has made linking of Aadhaar with the Permanent Account Number (PAN) mandatory for filing Income Tax Return for the assessment year 2019-20.
 
The apex court ruling has turned the order given by the Delhi High Court early last year.
 
The High Court, in its order last February, had allowed Shreya Sen and Jayshree Satpute to file their taxes for 2018-19, without linking Aadhaar with PAN.
 
The Centre then appealed against the Delhi High Court order, to which upheld Section 139AA of the Income Tax Act. 
 
“For the assessment year 2019-20, the income tax return (ITR) shall be filed in terms of the judgment passed by this Court,” a Bench comprising Justice AK Sikri and Justice S Abdul Nazeer said.
 
The Central Board of Direct Taxes (CBDT) has extended the date to link PAN with Aadhaar till 31 March 2019.
 
“In view thereof, linkage of PAN with Aadhaar is mandatory,” Supreme Court said.
 
The apex court, in its ruling on Aadhaar last September, made it clear that an individual has to furnish his/her Aadhaar number or the enrolment ID while filing Income Tax returns. It has also made Aadhaar-PAN card linking mandatory as well as the requirement of Aadhaar when applying for PAN card. The new order has been given taking cognizance of September ruling.
 
Source: Businessline

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