Allowing the petition the Court held that ; CBDT issued a Press Release dated 27-3-2018 which extended time to link PAN with Aadhar number, while filing Income-tax return from 31-3-2018 to 30-6-2018.Two High Courts on basis of said press release had directed for accepting ITRs without Aadhar No. and no attempt was made to vary said orders by department .Accordingly the department should accept returns if uploaded on or before 30-6-2018 without Aadhar Number, Aadhar Enrollment or any linkage with PAN details and in case system does not accept returns of income they are at liberty to file their return of income in physical form with jurisdictional Assessing Officer on or before 2-7-2018 .(AY.2018-19)
Hussain Indorewala v. UOI (2018) 408 ITR 338 /303 CTR 641/168 DTR 113 /257 Taxman 465 (Bom.)(HC)
S. 139AA : Return of income – Quoting of Aadhaar Number – CBDT issued a Press Release dated 27-3-2018 which extended time to link PAN with Aadhar number, while filing Income-tax return from 31-3-2018 to 30-6-2018 – Two High Courts on basis of said press release had directed for accepting ITRs without Aadhar No. and no attempt was made to vary said orders by department -Thus, department should accept returns if uploaded on or before 30-6-2018 without Aadhar Number, Aadhar Enrollment or any linkage with PAN details and in case system does not accept returns of income they are at liberty to file their return of income in physical form with jurisdictional Assessing Officer on or before 2-7-2018 [ R. 12(3) ]