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
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