CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage for filing return filing till 31.03.2019 in line with CBDT Circular
ABCAUS Case Law Citation:
ABCAUS 2435 (2018) 07 HC
The instant Petition was filed in the High Court praying for direction that they be allowed to file Income Tax Return for AY 2017-18 without complying with the condition of providing Aadhaar Card Registration/Enrolment Number and also a direction to CBDT to rely to its Notification dated 30.06.2018.
The Petitioners have submitted that even after CBDT Circular dated 30.06.2018 suspending till 31.03.2019, the requirement of Aadhaar to PAN linkage, emails have been sent stating that in such grievances, parties have to approach Court.
The Hon’ble High Court observed that the CBDT had issued an order under Section 119 of the Income Tax Act , 1961, on 30.06.2018 extending the time for linking the PAN and Aadhar Card till 31.03.2019 for the purposes of filing Income Tax returns.
The Hon’ble High Court allowed the petitioners to file their returns , for AY 2018-19 without any insistence of linkage of PANto Aadhaar
The Hon’ble High Court opined that at least for the period till 31.03.2019, CBDT shall issue an appropriate direction and also create a platform by amending the digital form of substituting them properly to enable “opt out” from the mandatory requirement of having to furnish Aadhaar for the duration of the exemption i.e. 31.03.2019
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