Assesses can now file their income tax returns online without the Aadhaar enrolment number as the Delhi High Court, while providing the relief to two petitioners, asked the Central Board of Direct Taxes to create a platform for people to file returns without Adhaar till the deadline of March 31, 2019 for PAN-Aadhar linkage.

A bench of Justice S Ravindra Bhat and Justice A K Chawla allowed petitioners Shreya Sen and one other to file their income tax return online without the Aadhar card registration number or the Aadhar card enrolment number.

The bench has asked CBDT to amend the digital form to enable to assesses to “opt out” of the mandatory requirement of Aadhar number for filing returns till March 31, 2019.

It is to be noted that a similar relief has been granted by the Madras High Court to nine petitioners for filing IT return without Aadhaar considering that the same would not be prejudicial to the IT department.

In the case before the Delhi High Court, the petitioner had relied on high court’s May 14 order in case titled Mukul Talwar vs Union of India and Ors wherein the court had directed the respondents concerned to accept return of the petitioner without Aadhaar since the dealine for PAN-Aadhar linkage had then been extended to March 31, 2018.

In the present petition, the CBDT issued an order under section 119 of the Income Tax Act, 1961 on June 30 extending the time for linking the PAN and Aadhar card till March 31, 2019 for the purposes of filing income tax returns.

“Having considered the parties’ submissions and the material on record, this court is of the opinion that a similar direction as in the case of Mukul Talwar is warranted in this case.

“Accordingly, the petitioners shall be permitted to file their returns for AY 2018-19 without the insistence of linkage of their Aadhar and their PAN numbers and without instance of production of their proof of Aadhar enrolment,” directed the bench.

It added that in case the returns are filed within time prescribed by law, without such linkage, they shall be processed in accordance with law and in accordance with CBDT circular dated March 27 as extended on June 30 (by which the deadline had been extended).

Let users “opt out”

The petitioners had also informed the court that despite the CBDT circular of June 30 by which the deadline for linking PAN and Aadhar has been extended till March 31, 2019, e-mails are being received from the IT authorities that in cases like theirs, parties have to approach the court.

To this, the court ordered, “This court is of the view that at least for the period till March 31, 2019, the CBDT shall issue an appropriate direction and also create a platform for amending the digital form for substituting them properly to enable “opt out” from the mandatory requirement of having to furnish Aadhar registration or linkage for the duration the exemption subsists, i.e. till March 31, 2019.