Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income – IT

Circular No.06/2019

Government of India
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in W.P. C.M 7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen vs. Union of India &  Ors., till  it was withdrawn  post decision of Constitution Bench of the Hon’ble Supreme Court dated 26.09.18, would also be taken up for processing without  causing any adverse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.

(Rajarajeswari R.)
Under Secretary (ITA.II), CBDT

(F. No. 225/75/2019-ITA.ll)

Copy to: –

  1. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
  2. PS/OSD to Secretary (Revenue)
  3. Chairman, CBDT & All Members, CBDT
  4. All Pr.CCsIT/ Pr.DsGIT
  5. All Joint Secretaries/CsIT, CBDT
  6. CIT (M& TP), Official Spokesperson of CBDT
  7. ADG(S)-4  for uploading on official website of income tax department
  8. Addi.CIT (Database Cell) for uploading on irsofficersonline.

(Rajarajeswari R.)
Under Secretary (ITA.II), CBDT

Income Tax Circular No. 06/2019 PDF Format – Download Here