NEW DELHI: The Centre on Friday exempted Meghalaya, Assam and Jammu & Kashmir from mandatory quoting of Aadhaar to obtain PAN cards and file tax returns.
The notification comes at a time when a case challenging mandatory use of Aadhaar for PAN (permanent account number) and filing income tax return is pending in the Supreme Court.
The apex court has reserved its verdict on a batch of pleas challenging the constitutional validity of a provision in the Income Tax Act to make Aadhaar mandatory.
The Finance Ministry notification gave the exemption to “an individual who does not possess the Aadhaar number or the enrolment ID” and is residing either in Assam, Jammu & Kashmir or Meghalaya. The exemption is also for persons of 80 years and above, non-residents and non-citizens.
The Union Government, under the Finance Act 2017, has made it mandatory for taxpayers in other states to quote Aadhaar number or enrolment ID of the Aadhaar application form for filing Income Tax returns.
A five-judge constitution bench headed by Chief Justice J.S Khehar, which is currently hearing a batch of petitions challenging the practice of triple talaq, agreed to the contention of senior advocate Shyam Divan that the Aadhaar matter is important and needed to be heard on an urgent basis.
“Despite the order of the court that Aadhaar will be voluntary and not mandatory, the government has been coming out with a series of notifications making it mandatory to avail benefits of schemes like scholarships, Right to Food and midday meal in schools,” said Divan appearing for one of the petitioners Shanta Sinha, former chairperson of the National Commission For Protection of Child Rights.
But Solicitor General Ranjit Kumar, appearing for the Centre, vehemently contested the submission saying even interim orders in Aadhaar matter have been passed by a five-judge bench and hence it would not be appropriate to list the plea before a two-judge bench. The solicitor general also said the petitioner has not informed the court that after passing of various orders by the Supreme Court making Aadhaar voluntary, the Centre has come out with a new legislation.
