Court held that the assessees shall be permitted to file their returns for relevant year without any insistence of linkage of their Aadhaar with their PAN numbers and without insistence of production of their proof of Aadhaar enrolment. Court also issued further, directions were to be issued to CBDT to amend digital form to enable assessees to ‘opt out’ of mandatory requirement of PAN-Aadhaar linkage till deadline of 31-3-2019 .( AY.2018-19)
Shreya Sen. v. UOI (2018) 407 ITR 37/257 Taxman 95/2019) 306 CTR 610/ 174 DTR 266 (Delhi)( HC)Editorial: UOI v. Shreya Sen ( 2019) 306 CTR 609 (SC) decided in favour of revenue .
S. 139AA: Return of income – Quoting of Aadhaar Number -Deadline for PAN-Aadhaar linkage having been extended to 31-3-2019,assessees were be permitted to file their returns for relevant year without any insistence of linkage of their Aadhaar with their PAN numbers. [ S.119 ]