Circular No.6/2019
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi, the 31st of March, 2019
Subject: Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income-regd.-
As per clause (ii) of sub-section (1) of
section 139AA of the Income-tax Act, 1961, with effect from 01.07.2017,
every person who is eligible to obtain Aadhaar number has to quote the
Aadhaar number in return of income.
2. In a series of judgments i.e. (i)
Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii) Final
Judgment and order of the Constitution Bench of Hon’ble Supreme Court
dated 26.09.18 in Justice K. S. Puttaswamy (Retd.) and another {Writ
Petition (Civil) No. 494 of 2012}; & (iii) Shreya Sen & Anr. In
SLP (Civil) Diary No(s) 34292/2018 dated 04.02.2019, Hon’ble Supreme
Court has upheld validity of Section 139AA.
3. In light of the aforesaid
judgement(s)/order(s) of Hon’ble Supreme Court, from 01.04.2019 onwards,
to give effect to the above judgements/orders, it has been decided by
the Board that provision of clause (ii) of sub-section (1) of section
139AA of the Act would be implemented and it is mandatory to quote
Aadhaar while filing the return of income unless specifically exempted
as per any notification issued under sub-section (3) of section 139AA of
the Act. Thus, returns being filed either electronically or manually
cannot be filed without quoting the Aadhaar number.
4. Returns which were filed prior to
01.04.2019 without quoting of Aadhaar number as an outcome of any
decision of different High Courts in a specific case or returns which
were filed during the period when the online functionality for filing
the return without quoting of Aadhaar number was so available in the
aftermath of decision of Delhi High Court dated 24.07.18 in W.P. C.M
7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen
vs. Union of India & Ors., till it was withdrawn post decision of
Constitution Bench of the Hon’ble Supreme Court dated 26.09.18, would
also be taken up for processing without causing any adverse consequence
for non-quoting of Aadhaar as per provision of section 139AA of the Act.
5. Hindi version to follow.
(F. No. 225/75/2019-ITA.11)
(Rajarajeswari R.)
Under Secretary (ITA.II), CBDT
Signed CopyUnder Secretary (ITA.II), CBDT
