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Income Tax - Highlights / Catch Notes

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Non linking of Aadhaar with PAN - constitutional validity of ...

Income Tax

January 18, 2020

Non linking of Aadhaar with PAN - constitutional validity of section 139AA - It is ordered 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 section 139AA till the judgment of the Supreme Court in the Rojer Mathew v. South Indian Bank Ltd. and others is delivered and available.

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