Home Judgments & Orders Gujarat High Court PAN Can’t Be Declared Inoperative For Non-Linking With AADHAAR Till SC Verdict:...

PAN Can’t Be Declared Inoperative For Non-Linking With AADHAAR Till SC Verdict: Gujarat HC

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The Gujarat High Court held that the permanent account number (PAN) cannot be declared inoperative due to non-linking of Aadhaar or Aadhaar number.

The applicant seeks a declaration that he 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.

Recently, the Constitution bench of the Supreme Court has upheld the Constitutional Validity of Section 139AA of the Income Tax Act, 1961 which mandated quoting of Aadhaar or enrolment ID of Aadhaar application form for filing of income tax returns and making an application for allotment of PAN.

The division bench of Justice Harsha Devani and Justice Sangeetha K Vishen delivered the order on the basis of an application filed by Bandish Saurabh Soparkar.

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 of the Act till the judgment of the Supreme Court in the Rojer Mathew v. South Indian Bank Ltd. and others.

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