Madras HC allows woman to file ITR without Aadhaar

CHENNAI: As the law mandating linking income tax returns with Aadhaar is yet to be put to litmus test by the Supreme Court, the Madras high court on Tuesday allowed a petitioner to file her income tax returns without quoting her Aadhaar number or Aadhaar enrollment number.

Justice T S Sivagnanam, posting the case to December 18, passed the interim order on a plea moved by Preethi Mohan. She had moved the plea relying upon the apex court decision in Binoy Viswam Vs Union of India case, in which the court had imposed a partial stay on operation of section 139AA of the Income Tax Act, which mandates linkage of Aadhaar with IT returns.

In his interim ruling, Justice Sivagnanam said: "I am inclined to grant a similar relief, since today being the last day for filing income tax returns. If the returns are filed belatedly and if ultimately , the matter decided by the Constitution Bench of Supreme Court against the petitioner, then she may be liable to pay interest for belated payment of tax.

"Accordingly , there will be an interim direction to the income tax department to permit the petitioner to file her returns for the assessment year 2017-18 either manually or through appropriate e-filing facility without insisting for Aadhaar number," he said.

It was submitted on behalf of the petitioner that the directions issued by the Supreme Court in the case made it clear that Aadhaar scheme was always meant to be voluntary . "But despite a partial stay imposed by the apex court, the income tax department was acting in a manner directly opposed to the court order and are demanding linkage of Aadhaar," counsel said.

The petitioner also pointed out similar petitions had been allowed by Kerala high court permitting such petitioners to file returns manually without quoting Aadhaar number or enrolment number.