The Court held that, on the question as to whether the Aadhaar Act was rightly introduced as a “Money Bill”, the Supreme Court vide it’s judgment and order dated 13th November, 2019 made in the case of Rojer Mathew v. South Indian Bank Ltd. rendered in Civil Appeal No.8588 of 2019, has referred the issue for consideration by a larger Bench. The validity of the Aadhaar Act therefore, has not attained finality. In the event, the larger Bench holds that the Aadhaar Act could not have been introduced as a Money Bill, S. 139AA of the Act would be rendered redundant. Therefore, if the applicant is directed to abide by the provisions of s. 139AA of the Act, in the event the challenge to the Aadhaar Act being introduced as a Money Bill were to succeed, it would not be possible to turn the clock back as the applicant would be required to provide all the necessary information for obtaining an Aadhaar card and the claim of privacy of the applicant would be lost for all times to come. Under the circumstances, in the opinion of this court, with a view to balance the equities, the applicant needs to be protected by directing that his PAN shall not be declared inoperative and the applicant may not be subjected to the proviso to sub-section (2) of S. 139AA of the Act till the judgment of the Supreme Court in Rojer Mathew v. South Indian Bank Ltd. is delivered and available. In the opinion of this court, grant of such interim relief in favour of the applicant can in no manner have wide repercussions as is sought to be contended on behalf of the revenue. Accordingly the Court held that PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and the applicant shall not be subjected to the proviso to sub-section (2) of S. 139AA of the Act till the judgment of the Supreme Court in the Rojer Mathew v. South Indian Bank Ltd. and others in Civil Application No.8588 of 2019 is delivered and available. Rule is made absolute accordingly to the aforesaid extent. Referred, Justice K.S. Puttaswamy (Retd)(2019) 1 SCC 1(AY. 2017-18)
Bandish Saurabh Soparkar v. UOI (2020) 312 CTR 545 / 186 DTR 141 / 113 taxman.com 416/ 272 Taxman 145 (Guj.) (HC)
S. 139A : Permanent account number–Petitioner would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted; and that pending the petition, the petitioner may not be subjected to the proviso to sub-section (2) of section 139AA of the Act. [S. 39AA(2), Art. 226]