Delay condoned; High Court's order allowing Income Tax Return filing without PAN-Aadhaar linkage for AY 2018-19 upheld; Linkage of PAN with Aadhaar now mandatory; Returns for AY 2019-20 to follow Supreme Court judgment; Special leave petition disposed of.

The High Court had allowed the respondents to file their Income Tax Returns for the Assessment Year 2018-19 without PAN-Aadhaar linkage. However, the Supreme Court has now upheld the mandatory linkage of PAN with Aadhaar as per the provisions of the Income Tax Act. It is informed that the respondents have already filed their returns for the said assessment year based on the High Court's order. The Supreme Court clarifies that for the assessment year 2019-20, the income tax return should be filed in accordance with the judgment passed by the Court. The special leave petition is disposed of, and any pending interlocutory applications are also disposed of accordingly.

Delay condoned.

The High Court vide impugned order dated 24.2.2018 passed in

Writ Petition (Civil) No.7444 of 2018, had permitted the

respondents herein to file the Income Tax Return for the Assessment

Year 2018-19 without linkage of their Aadhar and PAN numbers and it

was also directed that the Income Tax Department would not insist

on production of their number of Aadhar enrolement.

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 Income Tax Act, 1961). 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 special leave petition is disposed of in the above terms.

Pending interlocutory applications, if any, stand disposed of.

(SANJAY KUMAR-II) (SANTOSH KUMAR)

COURT MASTER (SH) COURT MASTER (NSH)