Case Law Details
Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court)
I) In respect of those assessees who, on account of the difficulties faced by them, have not been able to file a return making a claim for deductions, exemptions or refunds, they shall be permitted to make an application under Section 119(2)(b) before the CBDT outlining the difficulties faced by them and making a prayer for extension of time for making the claim for deduction. The application shall be preferred within two weeks from the date of receipt of a copy of this judgment. This would effectively be an application seeking extension of time for filing the return itself since it is the return that would contain the claim for deduction, exemption or refund. The applications received by the CBDT shall be considered by the CBDT, taking note of the flood situation that affected the State of Kerala, and orders shall be passed thereon within an outer time limit of two months from the date of receipt of the applications by the CBDT, after affording an opportunity of hearing to the assessee concerned.
II) In the case of those assessees, who are aggrieved by the interest accrued on delayed payment of tax under the Act and who have already filed their returns either before 31.10.2018 or belatedly thereafter, such assessees are permitted to prefer applications in terms of Section 119(2)(a) before the CBDT within two weeks from the date of receipt of a copy of this judgment and on such applications being received from the assessees, they shall be considered by the CBDT for waiver of interest/penalty, taking note of the flood situation in Kerala and appropriate orders shall be passed thereon in accordance with law after hearing the assessees, within two months from the date of receipt of the applications from the assessees.
III) Taking note of the fact that the assessees who file applications pursuant to this judgment, will likely be residents in Kerala State, the CBDT may consider holding a camp sitting in Kerala for the purposes of considering the aforesaid applications of the assessees, in the peculiar factual circumstances that obtain in these Writ Petitions.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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