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Income TaxRecent Case Laws

Linking of Aadhaar with the PAN Card to file Income Tax Return is compulsory – SC

BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

The Supreme Court on Monday in the Government’s plea against a Delhi High Court order stated that it is essential to link Aadhaar with the PAN Card to file Income Tax Returns. In its judgement, the court said the High Court’s verdict was based on the consideration that the decision on making Aadhaar- PAN linkage compulsory for filing returns was pending in the Supreme Court. “Thereafter, this court has decided the matter and upheld Section 139AA of the Income Tax Act, 1961, ” the Bench said. In view thereof, linkage of PAN with aadhaar is necessary” .

The Court said that the respondent had filed her Income Tax Returns for 2018-19 based on the orders of the High Court, but will have to link her Aadhaar and PAN card to file them for the 2019-20 financial year.

 

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