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2020 (1) TMI 696 - HC - Income TaxNon linking of Aadhaar with PAN - constitutional validity of section 139AA - default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted - HELD THAT:- Pursuant to interim order passed by this court, the applicant has already filed the return of income for AY 2017-18; however, during the pendency of this petition, the validity of section 139AA of the Act has been upheld by the Supreme Court in Justice K.S. Puttuswamy's case [2018 (9) TMI 1733 - SC ORDER] . The challenge to the constitutional validity of section 139AA of the Act must therefore, necessarily fail. Whether the Aadhaar Act was rightly introduced as a “Money Bill” - As decided in the case of Rojer Mathew v. South Indian Bank Ltd. [2019 (11) TMI 716 - SUPREME COURT] has referred the issue for consideration by a larger Bench. The validity of the Aadhaar Act therefore, has not attained finality. In the event, the larger Bench holds that the Aadhaar Act could not have been introduced as a Money Bill, section 139AA of the Act would be rendered redundant. Therefore, if the applicant is directed to abide by the provisions of section 139AA of the Act, in the event the challenge to the Aadhaar Act being introduced as a Money Bill were to succeed, it would not be possible to turn the clock back as the applicant would be required to provide all the necessary information for obtaining an Aadhaar card and the claim of privacy of the applicant would be lost for all times to come. In the opinion of this court, with a view to balance the equities, the applicant needs to be protected by directing that his PAN shall not be declared inoperative and the applicant may not be subjected to the proviso to sub-section (2) of section 139AA of the Act till the judgment of the Supreme Court in Rojer Mathew v. South Indian Bank Ltd. is delivered and available. In the opinion of this court, grant of such interim relief in favour of the applicant can in no manner have wide repercussions as is sought to be contended on behalf of the revenue. The application succeeds and is, accordingly, allowed to the following extent: 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. Rule is made absolute accordingly to the aforesaid extent.
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