Sedemac Mechatronics Limited Vs Department of Scientific & Industrial Research & Ors. (Bombay High Court)
Summary: The Bombay High Court considered a challenge to the rejection of applications for issuance of Form 3CL for A.Y. 2018-19 and 2020-21 under Section 35(2AB) of the Income Tax Act, 1961. The Respondent had treated the applications as delayed under the Guidelines issued in July 2017. The Petitioner contended that Form 3CLA, the audit report required under Rule 6(7A)(c) of the Income-tax Rules, 1962, had been electronically filed within the prescribed due dates for filing the returns of income. For A.Y. 2018-19, Form 3CLA was filed on 30th October 2018 against the return-filing due date of 31st October 2018, while for A.Y. 2020-21 it was filed on 24th December 2020 before the extended return-filing due date of 15th February 2021. The Court noted that Respondent No.1 had registered itself to receive electronically furnished Form 3CLA and had accepted that the electronically filed form could be accessed. It therefore held that uploading Form 3CLA to the Income Tax Department’s e-filing account within the return-filing due date satisfied Rule 6(7A)(c). The rejection order dated 25th October 2024 was set aside insofar as A.Y. 2018-19 and 2020-21 were concerned. Respondent No.1 was directed to decide the applications on merits and compute eligible expenditure under Section 35(2AB) in accordance with law. :contentReference[oaicite:0]{index=0}
Challenge to Rejection of Form 3CL Applications
The Petition under Articles 226 and 227 of the Constitution of India challenged the order dated 25th October 2024 passed by Respondent No.1 rejecting the Petitioner’s applications for issuance of Form 3CL under Rule 6 read with Section 35(2AB) of the Income Tax Act, 1961.
