Delhi HC: ITR can be Filed without Linking Aadhaar


July 26, 2018

Case name: Shreyasen & Anr. v. Union of India & ors.

Date of Order: July 24, 2018

In this recent case, taken up by the High Court of Delhi, the Petitioners claimed directions for permitting them to file Income Tax returns for AY 2017-2018 without complying with the condition of providing Aadhar Card registration number or Aadhar Card Enrolment number and a direction of the similar kind was sought thereby directing the CBDT to rely on its notification dated 30.06.2018.

In the aforementioned notification, the CBDT had extending the time for linking the PAN and Aadhar Card till 31.03.2019 for the purposes of filing Income Tax returns.

The Two-Judge Bench of the High Court of Delhi in view of the facts and circumstances in the case has now directed that the petitioners shall be permitted to file their returns, for AY 2018- 2019, without any insistence of linkage of their Aadhar and their PAN numbers and without instance of production of their proof of Aadhar enrollment. In case the returns are filed within the time prescribed by law, without such linkage, they shall be processed in accordance with law.

The High Court further opined that at least for the period till 31.03.2019, the CBDT shall issue an appropriate direction, and also create a platform by amending the digital form of substituting them properly to enable “opt out” from the mandatory requirement of having to furnish Aadhar Registration or Aadhar linkage, for the duration, the exemption subsists i.e. till 31.03.2019.

The High Court’s order can be accessed here.