TaxTMI 
TaxTMI 
2018 (7) TMI 1739
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....Card Enrolment number and a direction of the similar kind is sought thereby directing the CBDT to rely on its notification dated 30.06.2018. The petitioner relies upon the order of this court dated 14.05.2018 (W.P. (C) No. 3212/2018 - Mukul Talwar vs. Union of India & Ors. and connected matters). In those cases, on 04.04.2018, this court had observed as follows: "The petitioners challenge Rule 12(3) of the Income Tax Rules as being violative of Article 14 of the Constitution. It is contended that the refusal to accept income tax returns is arbitrary and without authority of law. In this regard, the petitioners cited a statutory circular of the Central Board of Direct Taxes (CBDT) dated 27.03.2018 which reads as follows: "Order under Secti....
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....ces the respondents are hereby directed to ensure that the petitioners' returns are accepted without indicating any linkage with Aadhaar No./quoting Aadhaar Enrolment No. or quoting Aadhaar No. with PAN details in accordance with the above circular, provided they are duly filed before 30.06.2018." The writ petition (W.P. (C) No. 3212/2018 - Mukul Talwar vs. Union of India & Ors. and connected matters) were disposed of on 14.05.2018 in the following terms: "Counsel appearing for the Revenue urges that the interim order made by this Court has to be seen in the context of the directions of the Supreme Court in Binoy Viswam Vs. Union of India, (2017) 7 SCC 59; especially in para 133, which by and large, upheld the validity of Section 139AA of....
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....no reason to vary its previous order. The returns filed by the petitioner shall be expedited and processed in accordance with law subject to the outcome of the decision in WP(C) 494/2012 and connected matters. Writ petitions are disposed of in the above terms. Pending applications too are disposed of. In the present petition, the CBDT issued an order under Section 119 of the Income Tax Act, 1961, on 30.06.2018 extending the time for linking the PAN and Aadhar Card till 31.03.2019 for the purposes of filing Income Tax returns. That order reads as follows: "Order under Section 119 of the Income-tax Act, 1961 Vide its orders dated 31.07.17, 31.08.17, 08.12.17 & 27.03.18, in file of even number, CBDT had allowed time till 30th June, 2018 to....
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....he Finance Act, 4017, provides for mandatory quoting of Aadhaar I Enrolment ID of Aadhaar application form for filing of return of income and for making an application for allotment of Permanent Account Number with effect from 1st July, 2017. However, the Central Government vide notification dated 11th May, 2017 has notified that the requirement of quoting of Aadhaar I Enrolment ID shall not apply to the following individuals If they do not possess the Aadhaar I Enrolment ID: An individual who is residing In the state of Assam, Jammu and Kashmir and* Meghalaya. An individual who is a non-resident as per the Income-Tax Act, 1961: An Individual of the age of 80 years or more at any time during the previous year. An individual who is not a cit....