Justice T S Sivagnanam passed an interim order allowing an women to file her Income Tax Return (ITR) without quoting her Aadhaar Card number. The Petition was filed by Preeti Mohan. The Petition was relied on the judgement of Supreme Court in Binoy Viswam vs Union of India. In the Case of Binoy Visman the court had put a partial stay on section 139AA of the Income Tax Act. The section mandates the linking of aadhaar with IT Return.
The counsel appearing for the petitioner submitted that the demand of mandatory linking of aadhar with the ITR by Income Tax Department is contrary to the above judgement of Supreme Court as from the judgement it can be concluded that the linking of aadhar is voluntary. The counsel further submitted that the Kerala High Court has also allowed the petitions for filing ITRs without mentioning the details of their aadhaar card.
The Court after hearing the counsel stated that he is allowing the filing of ITR without the aadhar card as the day is the last day to file the ITR. However, the court further stated that if the matter is to ultimately decided by the constitution bench of supreme court and if the ITR is filed belatedly and if the supreme court decides the matter against the petitioner, then she will be liable to pay the interest for belated income tax payment.
The Court passed an interim order directing the Income Tax Department to allow the petitioner to file her ITR without quoting her aadhaar number either through the e-filing method or manually for the assessment year 2017-2018. The court further adjourned the matter for 18 December for filing of counter affidavit by the Income Tax Department.
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