Ramesh Rani V. Union of India & Ors.

W.P.(C)/3545/2010

AI Insights

The case involves Ramesh Rani, the petitioner, who filed a writ petition against the Union of India and others, challenging the requirement under Section 206AA of the Income Tax Act, introduced by the Finance Act 2 of 2009, effective from April 1, 2010. The petitioner sought to stay the operation of this section, an interim injunction against the deduction of tax at source on interest payments, and a declaration that the section is ultravires to Articles 14 and 19 of the Constitution of India. The court, after reviewing the provisions and the arguments, dismissed the petition, affirming the necessity of quoting PAN on Form 15G.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 830277 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 16-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Finance Act 2 of 2009, Article 14 of the Constitution of India, Article 19 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GAURAV GUPTA; SHIVENDRA SINGH
• Keywords: Form 15G; Income Tax; Interim injunction; Permanent Account Number; Stay Operation; Ultravires
• Section: 206AA

Judgement Text

"$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3545/2010 and CM APPL. 7060/2010 RAMESH RANI .....Petitioner Through: None. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.01.2026 1. The present petition had been filed in 2010 for the following prayers:- “i) to STAY the operation of the Section 206AA of the Income Tax Act introduced by Finance Act 2 of 2009 to be effective from 01.04.2010 till the disposal of the above Writ Petition and thus render justice. ii) to grant INTERIM INJUNCTION restraining the Respondents no. 3 from insisting upon the petitioner to quote Permanent Account Number in Form 15G and not to deduct tax at source from the interest paid to the petitioner till the disposal of main Writ Petition and thus render justice. iii) to issue an appropriate WRIT declaring the section 206AA of the Income Tax Act introduced by the Finance Act 02/2009 to be effective from 1.4.2010 as ultravires of Article 14 and 19 of Constitution of India. iv) to pass such other orders and further orders as may be deemed necessary on the facts and in the circumstances of the case.” 2. By simply looking at the prayer clause, it is apparent that the petitioner has challenged the requirement of having PAN given under This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/01/2026 at 13:07:02 Printed from counselvise.com Section 206AA of the Income Tax Act, 1961 introduced by Finance Act 2 of 2009, which requires an assessee to quote his permanent account number on Form 15G for claiming exemption. 3. We do not find anything arbitrary, erroneous or contrary to fundamental rights of the petitioner. No assessee can claim that he is not supposed to write PAN number while giving Form 15G. 4. That apart, the provision has tested by the scrutiny of time of fifteen years. 5. Accordingly, the present petition is dismissed. 6. Since neither the petitioner nor his counsel is present, we deemed it appropriate to direct the Registry to send a copy of this order to the petitioner by Regd. A.D. so that, if any of his grievances still remains, he can apply for revival of the writ petition. DINESH MEHTA, J VINOD KUMAR, J JANUARY 16, 2026/MR This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/01/2026 at 13:07:02 Printed from counselvise.com "