PAN- Aadhaar linkage must for filing I-T returns: SC


PAN- Aadhaar linkage must for filing I-T returns: SC

PAN (permanent account number) is a 10-digit alphanumeric number issued to assessee by the Income Tax Department.

Aadhaar is a unique 12-digit identification number issued to individuals by the Unique Identification Authority of India after storing their biometrics data. The UIDAI uses iris and fingerprint scans to obtain biometric data from an applicant and store it in a database.

Linking Permanent Account Number (PAN) with Aadhaar or Unique Identity Number, a 12-digit personal identification number issued by the Unique Identification Authority of India is mandatory for filing of income tax return (ITR), the Supreme Court said in an order.

“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 Section139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhaar is mandatory,” the bench said.

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

To sum up, if you are a resident as per Aadhaar Act, make sure to obtain your Aadhaar number before filing your income tax return as the same needs to be quoted in your return as well as linked to your PAN.


 Deadline for linking of Aadhaar and PAN

The linking of Aadhaar with PAN is a mandate for processing of returns. The extended deadline for linking the two was fixed at 30 June 2018 which has now been further extended to 31 March 2019. Given that the deadline has been extended, individuals who are yet to carry out the linking have got some additional time to carry out the linking.