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Sunday, June 11, 2017

Highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage

Press Information Bureau 
Government of India
Ministry of Finance 
10-June-2017 18:42 IST
Following are the major highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage: 
1. The Hon’ble Supreme Court of India in its Landmark Judgement has upheld Section139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns.
2. The Hon’ble Court also held that the “Parliament was fully competent to enact Section 139AA of the Act and its authority to make this law was not diluted by the orders of this Court.” Therefore, no violation of the earlier Supreme Court orders were found in enacting the provision.
3. The Hon’ble Court has also held that Section 139AA of the Act is not discriminatory nor it offends equality clause enshrined in Article 14 of the Constitution.
4. Section 139AA is also not violative of Article 19(1)(g) of the Constitution in so far as it mandates giving of Aadhaar number for applying PAN and in the income tax returns and linking PAN with Aadhaar number. 
5. Section 139AA(1) of the Income Tax Act,1961 as introduced by the Finance Act, 2017 provides for mandatory quoting of Aadhaar/Enrolment ID of Aadhaar application form, for filing of return of income and for making an application for allotment of PAN with effect from 1st July, 2017.
6. Section 139AA(2) of the Income Tax Act,1961 provides that every person who has been allotted PAN as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar, shall intimate his Aadhaar on or before a date to be notified by the Central Government. The proviso to section 139AA (2) provides that in case of non-intimation of Aadhaar, the PAN allotted to the person shall be deemed to be invalid from a date to be notified by the Central Government.
7. The Hon’ble Supreme Court has upheld Section 139AA(1) which mandatorily requires quoting of Aadhaar for new PAN applications as well as for filing of returns.
8. The Hon’ble Supreme Court has also upheld Section 139AA(2) which requires that the Aadhaar number must be intimated to the prescribed authority for the purpose of linking with PAN.
9. It is only the proviso to Section 139AA(2) where the Supreme Court has granted a partial stay for the time being pending resolution of the other cases before the larger bench of the Supreme Court. The Hon’ble Supreme Court has unequivocally stated as follows:
“125. Having said so, it becomes clear from the aforesaid discussion that those who are not PAN holders, while applying for PAN, they are required to give Aadhaar number. This is the stipulation of sub-section (1) of Section 139AA, which we have already upheld. At the same time, as far as existing PAN holders are concerned, since the impugned provisions are yet to be considered on the touchstone of Article 21 of the Constitution, including on the debate around Right to Privacy and human dignity, etc. as limbs of Article 21, we are of the opinion that till the aforesaid aspect of Article 21 is decided by the Constitution Bench a partial stay of the aforesaid proviso is necessary. Those who have already enrolled themselves under Aadhaar scheme would comply with the requirement of sub-section (2) of Section 139AA of the Act. Those who still want to enrol are free to do so. However, those assessees who are not Aadhaar card holders and do not comply with the provision of Section 139(2), their PAN cards be not treated as invalid for the time being. It is only to facilitate other transactions which are mentioned in Rule 114B of the Rules. We are adopting this course of action for more than one reason. We are saying so because of very severe consequences that entail in not adhering to the requirement of sub-section (2) of Section 139AA of the Act. A person who is holder of PAN and if his PAN is invalidated, he is bound to suffer immensely in his day to day dealings, which situation should be avoided till the Constitution Bench authoritatively determines the argument of Article 21 of the Constitution. Since we are adopting this course of action, in the interregnum, it would be permissible for the Parliament to consider as to whether there is a need to tone down the effect of the said proviso by limiting the consequences.”
10. Finally the effect of the judgement is as following 
(i) From July 1, 2017 onwards, every person eligible to obtain Aadhaar must quote their Aadhaar number or their Aadhaar Enrolment ID number for filing of Income Tax Returns as well as for applications for PAN;
(ii) Everyone who has been allotted permanent account number as on the 1st day of July, 2017, and who has Aadhaar number or is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to income tax authorities for the purpose of linking PAN with Aadhaar;
(iii) However, for non-compliance of the above point No.(ii), only a partial relief by the Court has been given to those who do not have Aadhaar and who do not wish to obtain Aadhaar for the time being, that their PAN will not be cancelled so that other consequences under the Income Tax Act for failing to quote PAN may not arise.

Employment News : 10 June to 16 June 2017

JOB HIGHLIGHTS

UNION PUBLIC SERVICE COMMISSION
Name Of Post : Senior Grade of Indian Information Service, Group ‘B’ (Gazetted)
No.of Vacancies : 72
Last Date :29.06.2017
 
BANARAS HINDI UNIVERSITY
Name Of Post : Professor, Associate Professor and Assistant Professor
No.of Vacancies : 262
Last Date :15.06.2017
 
CENTRAL RESERVE POLICE FORCE
Name Of Post : Specialist Medical Officer, Medical Officer, Dental Surgeon
No.of Vacancies : 661
Last Date :30 Days after publication
 
LAKSHMIBAI COLLEGE, DELHI
Name Of Post : Assistant Professors
No.of Vacancies : 65
Last Date :18.06.2017
 
HIGH COURT OF GUJARAT
Name Of Post : Civil Judges Regular and Ad-hoc
No.of Vacancies : 129
Last Date :22.06.2017
Source : http://employmentnews.gov.in

Recording of PPO number in the pass book of Pensioners / Family Pensioners : RBI

UPSC Advt No 11/2017 for Senior Grade of Indian Information Service Group ‘B’ (Gazetted) Posts

UPSC Advt No 11/2017 for Various Vacancies: Union Public Service Commission (UPSC) has issued notification for Various Vacancies.

Name of the Posts:
  • Senior Grade of Indian Information Service Group ‘B’ (Gazetted): 72 Posts
    • Degree of a recognized University or Institute; 
    • Diploma/Post Graduate Diploma in Journalism/ Mass Communication from a recognized University/Institution. OR Degree in Journalism and Mass Communication from a recognized University/Institute.
Selection Process
  • The category-wise minimum level of suitability in interviews, irrespective of whether the selection is made only by interview or by Recruitment Test followed by an interview, will be UR-50 marks, OBC-45 marks, SC/ST/PH-40 marks, out of the total marks of an interview being 100.
  • In cases where the selection is made by Recruitment Test (RT) followed by the interview, the candidate will have to achieve a minimum level of suitability in their respective category at both stages i.e. ‘Recruitment Test’ as well as ‘Interview’. The minimum level of suitability in the case of RT shall be decided by the Commission on the case to case basis. 

Application Fee: Candidates are required to pay a fee of Rs. 25/- (Rupees Twenty five) only either by remitting the money in any branch of the SBI by cash or by using net banking facility of the SBI or by using visa/master credit/debit card. No fee for SC/ST/PH/Women candidates of any community. No "fee exemption" is available to OBC male candidates and they are required to pay the full prescribed fee. Applications without the prescribed fee would not be considered and summarily rejected. No representation against such rejection would be entertained. (d) Fee once paid shall not be refunded under any circumstance nor can the fee be held in reserve for any other examination or selection. 

How to Apply: Candidates must apply online through the website http://www.upsconline.nic.in. Applications received through any other mode would not be accepted and summarily rejected. Candidates must upload documents pertaining to educational qualifications and experience (preferably in prescribed format), if any, as claimed in the online application, in a single pdf file in such a way that the file size does not exceed 2 MB and is legible when a printout is taken. For that, the applicant may scan the experience certificate in 200 dpi grey scale. Documents like Pay Slip, Resume, Appointment Letter, Relieving Letter, Unsigned Experience Certificate etc. must not be uploaded in the Document Upload Module.
Important Dates:
Closing Date for Submission of Online Application: 29-06-2017 up to 23:59 hrs
Last Date for Printing of Completely Submitted Online Application: 30-06-2017 up to 23:59 hrs

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Apply Online : Click Here