JUDGMENT

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 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.

4. It is the case of the petitioners that on 27th March, 2018, the CBDT has issued a press release which extended the time to link PAN with Aadhar number, while filing the Income Tax Return from 31st March, 2018 to 30th June, 2018. The petitioners also placed reliance upon the interim orders of the Punjab and Haryana High Court in Pradeep Kumar v. Union of India {C.W.P. 7672 of 2018} passed on 28th March, 2018 wherein a statement was made on behalf of the Respondent-State that the time for linking Aadhar card with PAN has been extended up to 30th June, 2018 and as a result thereof the system would accept the petitioners return of income without Aadhar card. Further reliance is also placed upon the common interim order of Delhi High Court in Mukul Talwar v. Union of India (WP No. (C) 3212 of 2018) and Vrinda Grover v. Union of India(WP No.(C) 3226 of 2018) passed on 4 April 2018 , which after placing reliance upon the interim order of Punjab and Haryana High Court dated 28 March 2018 and the CBDT press release 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 Court''s order in Writ Petition No. 3226 of 2018 has informed her that, her return has been accepted by the CBDT Web P