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TMI Blog2018 (7) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to file their return of income in physical form with the jurisdictional Assessing Officer on or before 2nd July, 2018, who would accept the same. This has become necessary as we are informed that the Income Tax Office is closed on 30th June, 2018 and 1st July, 2018. The directions made in this order are restricted only to the petitioners before us. This is an interim order, without prejudice to the rights and contentions of the parties. Petition to be on board on 17th July, 2018 at 3.00 p.m. Parties to act on copy of this order duly authenticated by the Associate of this Court. - Writ Petition No. 1709 of 2018 - - - Dated:- 29-6-2018 - M.S. SANKLECHA SANDEEP K. SHINDE, JJ. Mr. Sanjay Singhvi Senior Counsel a/w Rahul Kamerkar I/b Mr. Mihir Joshi for Petitioners. Mr. Anil Singh, ASG a/w Suresh Kumar Geetika Gandhi for Respondents. P.C. : 1. This petition under Article 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 electronical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se dated 27 March 2018 at the interim sage held as under: Having regard to the above facts and circumstances the respondents are hereby directed to ensure that the petitioner's return 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. 5. Inspite of the above the petitioners state that when they attempted to upload their Return of Income for the assessment year 2018 19, the system was not accepting the same in the absence of Aadhar number. However today an affidavit of Mrs. Sandhya Gokhale i.e. petitioner No. 16 has been filed stating that after the filing of the petition her attempt to file her income tax return for A.Y. 2018 19 was successful as her return of income has been accepted by the CBDT Portal. This, the affidavit states is even though she did not fill in any adhar number as she does not possess one. It is stated that the system by itself generated an Adhar number which does not belong to her and accepted her return of income. The affidavit also states that the petitioner in the Delhi High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mukul Talwar (Supra) and Brinda Grover(supra) on 4th April, 2018. The decisions of the Apex Court being relying upon by the respondent -State in the case of Binoy Viswam (Supra) and Justice K.S. Puttaswamy (RETD.) Anr. (Supra) were already available with the respondent -State when orders dated 28th March, 2018 of the Punjab and Haryana High Court and on 4th April, 2018 when the Delhi High Court were passed. Till date no steps have been shown to be taken by the Respondent State to correct the incorrect concessions made on its behalf before the Punjab and Haryana High Court by either filing an appeal or seeking a variation and/or recall of the interim order. It is likely that the concession may have been made on the basis of its understanding of the CBDT press release dated 27 March 2018 and also the observation in Binoy Viswam(supra) that Section 139AA of the Act has still to pass the test of Article 21 of the Constitution of India. It is not for us to speculate, but the fact is that no attempt has been shown to have been made to vary the order dated 28 March 2018 of the Punjab and Haryana high Court till today. Moreover the Delhi High Court order dated 4April 2018 though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context of Section 139AA of the Act at a later date. However, till such time at least, so far as the petitioners before us are concerned, they must be extended the same benefit which the State conceded before the Punjab and Haryana High Court's in the case of Pradeep Kumar (Supra) and the interim order of the Delhi High Court in Mukul Talwar(supra) and Brinda Grover(supra) that the respondent- State should accept returns without indicating any linkage with Aadhar number or quoting Aadhar Enrollment number or linking Aadhar number with PAN on the basis of the press release dated 27th March, 2018. Therefore, till such time as we hear the parties in detail in respect of this petition, we direct the respondent -State to ensure that their systems accept the Income Tax Returns when uploaded for the assessment year 2018 19 without the Returns indicating any Aadhar number and/or quoting Aadhar Enrollment number and/or quoting Aadhar number and not linking with PAN details, if in the same are filed before 30th June, 2018. This direction is of course without prejudice to the rights and contentions of the Respondent State that such returns of income without quoting the necessary Aad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt State to plead fait accomli/helplessness. Accepting such a plea would mean allowing a party to take advantage of a situation created by the party to the detriment of the other side. This cannot be permitted. 11. Therefore at the interim stage we pass the following interim order: ORDER a) The respondents State is directed to accept the return of income for the Assessment Year 2018 19 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details. This is without prejudice to the rights and contentions of the state that such Returns of Income are contrary to the provisions of the Act. b) In case the system does not accept the Returns of Income filed by the petitioners in the absence of it quoting the Aadhar number or Aadhar Enrollment number or Linking with PAN details, then in that event the petitioners herein are at liberty to file their return of income in physical form with the jurisdictional Assessing Officer on or before 2nd July, 2018, who would accept the same. This has become necessary as we are informed that the Income Tax Office is closed on 30th June, 2018 and 1st July, 20 ..... 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