HC : Copy of Madras HC ruling granting interim relief by allowing manual return filing

Madras HC grants interim relief to petitioners by allowing them to file income-tax return for AY 2018-2019 manually  without an Aadhaar number, however, holds that “These returns will have to be filed on or before ....the last date for filing the returns.”, directs AO to deal with such returns in same manner as done in other cases of electronic filing; Cites similar orders passed by 5 different High Courts including recent Bombay HC in Hussain Indorewala and Ors. granting interim relief after considering the SC judgements in Binoy Viswam and Justice K.S. Puttaswamy; Acknowledges that despite CBDT order of June 30th extending PAN-Aadhaar linking deadline to March 31, 2019, “there is no change made in the software, resulting in inability of assistance to upload their tax return electronically without the Aadhaar Number, or its Enrollment ID number as the case may be.”; In view of hardships faced by petitioners, HC opines that “no prejudice would be caused to the respondents (Revenue) by permitting the petitioners to file income-tax returns for AY 2018-2019 manually. After all it is nothing but a temporary arrangement.”; However, considering that the subsequent decision in Binoy Viswam is been reserved,  HC clarifies that the present orders are passed subject to the orders to be passed by the Apex Court; Further clarifies that “In the event of the Apex Court upholding the validity of Section 139AA …, the petitioners shall file their returns once again by linking their Aadhaar number or Aadhaar Enrollment ID with the PAN Card.”; Posts the matters for further hearing after the decision is rendered by the Apex Court on the larger issue.:HC