PAN-Aadhaar linking mandatory for filing IT return: SC

The Supreme Court has reiterated that linkage of PAN with Aadhaar was mandatory for the filing of Income Tax returns.

A bench of Justices A K Sikri and S Abdul Nazeer said the top court has already decided the matter and upheld the validity of Section 139AA of the Income Tax Act.

The court's direction came on an appeal filed by the Centre against a Delhi High Court order allowing two persons, Shreya Sen and Jayshree Satpute, to file Income Tax returns for 2018-19 without linking their Aadhaar and PAN numbers.

"The 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 Aadhaar is mandatory," the bench said.

The top court noted that with regard to Assessment Year 2018-19, it has been informed that the two petitioners 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," the bench said in an order on Monday.

The apex court's five-judge Constitution bench had on September 26 last year declared the Centre's flagship Aadhaar scheme as constitutionally valid but struck down some of its provisions including its linking with bank accounts, mobile phones and school admissions. It, however, had said the Aadhaar would remain mandatory for the filing of I-T returns and allotment of Permanent Account Number (PAN).