HUSSAIN INDOREWALA Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Art. 226 of the Constitution of India has been jointly filed by 25 petitioners seeking to set aside Rule 12(3) of the Income Tax Rules 1961 to the extent it does not allow discretion to the Authorities under the Income Tax Act 1961(Act) to accept Income Tax returns other than electronically. It is the case of the petitioners that they are not in possession of Aadhar cards and/or Adhar enrollment numbers, resulting in not being able to file their Returns of Income for the assessment years 2018-19. This is so as the electronic system does not accept the same without the necessary adhar number and/or adhar enrolment number.

(2.) On hearing the parties and examining the challenge, we were of the view that the petition would require consideration. Thus admitted. The issue raised would require early disposal. Therefore as convenient to all parties the petition is kept for disposal on 17 July 2018 at 3.00p.m.

(3.) However the petitioners state that pending the consideration of their challenge by this court, they may be allowed to file their return of income electronically without indicating their Adhar number/Adhar enrollment number and without linking it with PAN as has been allowed(in similar circumstances)by the interim orders dated 28 March 2018 of Punjab and Haryana High Court and 4 April 2018 of Delhi High Court provided such returns of income are filed before 30 June 2018. It is submitted that the basis of the above interim decision is Press release dated 27 March 2018 issued by the Central Board of Direct Taxes(CBDT). Therefore we heard the parties today for the purposes of grant of interim reliefs and pass this order.