Aadhaar Is Not Mandatory For Section 139AA Even After Constitution Bench Judgment Opines Praveen Dalal

The first official interpretation of majority judgment of Supreme Court in Aadhaar case has been given by Praveen Dalal and Perry4Law Organisation (P4LO). The same covers legal and constitutional interpretation of Section 139AA of Income Tax Act and its analysis by the Supreme Court.

This legal analysis is subject to the following two caveats:

(1) We are not giving all the legal reasons and Constitutional position regarding Constitutionality of section 139AA at this stage and would come up with the same at a latter stage after getting official response of Indian Government.

(2) We are also not discussing the Per Incuriam aspect of the majority judgment of Supreme Court that we would discuss at appropriate stage.

The conclusion of this interpretation is that Aadhaar is absolutely optional for Section 139AA and other tax and financial regulations purposes and people have a choice to refuse to enroll and use (if already enrolled) Aadhaar for these purpose.

Anticipating harassment at the hands of Indian Govt and tax authorities, we have introduced a two tier dispute resolution mechanism. This is as follows:

(1) Send this “Legal Analysis” (Pdf) of Section 139AA to any person or authority that demands enrollment, quoting or linking of Aadhaar with PAN or tax return, and

(2) If they persist in their illegal and unconstitutional demand for Aadhaar, use the Online Dispute Resolution (ODR) Portal of PTLB to fight such demands.

Please note that this legal analysis is “Not a Legal Opinion” and you have to approach us separately for that purpose.

Also the ODR Portal is a professional service of PTLB that you can use after engaging us in our professional capacity. 

We hope this legal analysis and consumer empowering portal of PTLB would help you in protecting your statutory and Fundamental Rights.