PRESS RELEASE New Delhi,10th June,
2017.
SUPREME COURT JUDGEMENT ON AADHAR - PAN
LINKAGE
1.Honourable Supreme Court in its
landmark judgement has upheld section 139AA of the Income Tax Act as
constitutionally valid which required quoting of the Aadhaar number in applying
for PAN as well as or filing of income tax returns.
2.The Court also held that the “Parliament
was fully competent to enact Section 139AA of the Act and its authority to make
this law was not diluted by the orders of this Court.”Therefore, no violation
of the earlier Supreme Court orders were found in enacting the provision.
3.The Court has also held that section
139AA of the Act is not discriminatory nor it offends equality clause enshrined
in Article 14 of the Constitution.
4.Section 139AA is also not
violative of Article 19(1)(g) of the Constitution in so far as it mandates giving
of Aadhaar number for applying PAN and in the income tax returns and linking
PAN with Aadhaar number.
5.Section 39AA(1) of the IncomeTax
Act as introduced by the Finance Act, 017 provides for mandatory quoting of Aadhaar/Enrolment
ID of adhaar application form, for filing of return of income and for making an
application for allotment of PAN with effect from 1stJuly, 2017.
6.Section 139AA(2) of the Income Tax
Act provides that every person who has been allotted PAN as on the 1stday of
July, 2017, and who is eligible to obtain Aadhaar, shall intimate his Aadhaar
on or before a date to be notified by the Central Government. The proviso to
section 39AA(2) provides that in case of non-intimation of Aadhaar, the PAN allotted
to the person shall be deemed to be invalid from a date to be notified by the Central
Government.
7.The Supreme Court has upheld section
139AA(1) which mandatorily requires quoting of Aadhaar for new PAN applications
as well as for filing of returns.