Aadhaar for IT returns: Madras HC takes a U-turn, rejects plea seeking exemption

Sureshkumar| TNN | Nov 7, 2017, 19:35 IST



CHENNAI: A week after permitting a lawyer to file her I-T returns without mentioning Aadhaar or Aadhaar enrolment number, the Madras high court on Tuesday made a complete volte-face and dismissed a similar petition seeking such exemption.

Justice T S Sivagnanam made a U-turn while dismissing a plea moved by Thiagarajan Kumararaja seeking a direction to income tax authorities to allow him to file I-T returns for the assessment year 2017-18 without insisting on Aadhaar number.

The plea was moved primarily relying on an interim order granted by the same judge on October 31, permitting petitioner Preethi Mohan to file her I-T returns either manually or through e-filing without mentioning Aadhaar number.

This apart, Kumararaja also relied upon the decision of the Supreme Court in Binoy Viswam vs the Union of India case.

Citing the judgment the petitioner said, "The Supreme Court has granted a partial stay of sub-section (2) of Section 139AA of the Income Tax Act and that the assessees like the petitioner, who have not enrolled under the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016 and who do not comply with the provisions of section 139AA(2) of the Act, cannot have their permanent account number (PAN) treated as invalid until the apex court hears and determines the larger challenge, in which, the validity of the Aadhaar Act has been assailed."

Denying the submissions, additional solicitor general G Rajagopalan submitted that the contention raised by the petitioner was a clear misreading of the judgment.

"The apex court has not granted stay of section 139AA(2) of the Act, but its validity has been upheld and the limited stay, which was granted by the court, was only against invalidating PAN, on failure to link it with Aadhaar. The partial stay was granted to facilitate other day-to-day transactions, including banking, which mandates PAN," Rajagopalan said.

Concurring with the submission of the additional solicitor general, Justice Sivagnanam dismissed the plea.