Arvind Datar

The CBDT has announced that the deadline for linking Aadhaar Card with PAN has been extended to 30.06.2018.  This is in ostensible compliance with the directions of the Supreme Court.

Unfortunately, this extension is utterly meaningless as returns have to be filed electronically and the system does not accept the return without an Aadhaar number/  Enrollment number.  The Officers are also refusing to accept manual returns.

The CBDT should respect the verdict of the Supreme Court and accept manual returns pending the decision of the Constitution Bench in the Aadhaar case.

The extension of the deadline to March 31, 2018 must necessarily enable manual returns to be filed by those persons who have not obtained Aadhaar/enrollment number.

Meanwhile, the only option is to send manual returns by post with a covering letter.

On March 13, 2018, the deadline for linking Aadhaar with bank accounts, mobile numbers, etc. was extended by the Supreme Court till the pronouncement of the judgment. However, there was no specific mention of income tax returns or PAN.

In a previous note, Senior Advocate had answered – How do persons who have chosen not to apply for Aadhaar file their income-tax returns?