TMI Blog2018 (7) TMI 1739X X X X Extracts X X X X X X X X Extracts X X X X ..... essed in accordance with law and in accordance with CBDT circular dated 27.03.2018 as extended on 30.06.2018. This court is of the opinion that at least for the period till 31.03.2019, the 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 Aadhar Registration or Aadhar linkage, for the duration, the exemption subsists i.e. till 31.03.2019. - W.P.(C) 7444/2018, C.M. APPL. No. 28499/2018 - - - Dated:- 24-7-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petitioner Through: Ms. Tripti Poddar, Advocate Respondent Through: Ms. Amrita Prakash, CGSC with Mr. Harishankar Sharma, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, the Punjab and Haryana High Court in CWP 7672/2018 [Pardeep Kumar v. UOI and Ors.] had accepted the statement made on behalf of the Union that the system would accept the petitioners returns without Aadhaar Card. The order dated 28.03.2018 of the Division Bench of the Punjab and Haryana High Court reads as under: Present : Petitioner-in -person Mr . Satya Pal Jain, Additional Solicitor General of India With Mr. Sourabh Gael, Advocate for UOI Mr. Satya Pal Jain, the learned Additional Solicitor General of India appearing on behalf of the respondents/ states that the time for linking the Aadhar card with PAN Card has been extended up to 30.06. 2018 and as a result thereof the system would accept the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amy (Retd) vs. Union of India (2017) 10 SCC 1. It is therefore urged that the CBDT s circular relied upon by the petitioner is contextual and compliant of Section 139 AA of the Act is the norm. This Court has considered the submissions. When Binoy Viswam (supra) was decided, the Court was conscious of the issue as to whether the fundamental right to privacy existed or otherwise was moot; the Larger Bench of the Judges is seized of the reference. Consciously, therefore, Binoy Viswam (supra) had not only upheld the validity of Section 139 AA of the Act but also added a note of caution that the consequences spelt out under Section 139AA(2) of the Act would not be presently visited with respect to those assesses who are not Aadha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the case of Mukul Talwar (supra) is warranted in this case. Accordingly, the petitioners shall be permitted to file their returns, for AY 2018-2019, without any insistence of linkage of their Aadhar and their PAN numbers and without instance of production of their proof of Aadhar enrolment. In case the returns are filed within the time prescribed by law, without such linkage, they shall be processed in accordance with law and in accordance with CBDT circular dated 27.03.2018 as extended on 30.06.2018. The petitioners point out that even after the CBDT Circular of 30.06.2018, which in effect suspended the requirement of Aadhar linkage with PAN, for one year i.e. up to 31.03.2019, emails have been received from the Income Tax Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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