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Section 139AA(2) of the Income Tax Act,1961 — Aadhar number — PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and the applicant shall not be subjected to the proviso to sub-s. (2) of s. 139AA of the Act — Bandish Saurabh Soparkar vs. Union of India [2020] 312 CTR 545 (Gujarat)