Linking PAN With Aadhaar is Mandatory :Supreme Court

Team SoOLEGAL 7 Feb 2019 5:00pm

Linking PAN With Aadhaar is Mandatory :Supreme Court

The Supreme Court, on 26th September, 2018, upheld the Aadhaar Act. The ratio of the case was 4:1. The Court struck down a few of the provisions of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016. Some of the main Sections which were struck down were 33(2), 47 and 57.

Before this, Shreya Sen and other petitioners were allowed by the Delhi High Court to file the Income Tax Return for the Assessment Year 2018-19 without linking their PAN number with their Aadhaar Card numbers. The Income Tax Department was directed not to insist the people to produce their Aadhaar number for filing returns.

The Supreme Court bench comprised of Justice A.K. Sikri and Justice Abdul Nazeer. The highlights of the Order read as follows:

“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.

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.

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 court also held that Section 139AA of the Income Tax Act, 1961 is not violate of right to privacy because it satisfies the triple test which is:

1.   There exists a law;

2.   There is 'legitimate State interest'; and

3.   Such law passes the 'test of proportionality'.

It was also made clear by the Court that the income tax return shall be filed in terms of the Constitution bench judgment, for the assessment year 2019-2020.

Tagged: aadhaar   supreme court   Section 139AA of the Income Tax Act   1961  
Did you find this write up useful? YES 0 NO 0

C2RMTo Know More

Something Awesome Is In The Work









Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail