Brief of the case:
In the instant petition petitioners sought relief by way of writ under article 227 of the constitution of India and prayed before court that due date of filing ITR should be extended upto 31.10.2015. It was argued that due to failure in notification of forms by respondents returns could not be filed on time. Various decisions in other writ petitions filed in various high courts of the country were also considered and finally court admits that there is need to extend the due date of filing ITR.
Facts of the case:
- The petitioners are practicing Chartered Accountants and are based at Chandigarh and different places in the State of Punjab.
- The petitioners have grievance that respondents failed to notify the prescribed forms for filing ITR and Tax Audit Report. Due to which petitioners could not file their returns of their clients in time.
- Petitioners specifically stated that respondents were aware about the essence of time in filing returns and besides this fact respondents didn’t notify necessary forms in time.
- On account of the said delay on the part of the respondents in notifying the said forms, the tax payers of the concerned i.e. on which tax audit is applicable, categories suffered a grave prejudice as due to the same, the forms were not available to the said categories of tax payers as on 1.4.2015.
- The respondents issued Press Release dated 9.9.2015, Annexure P.1 not to extend the date for filing return from 30.9.2015 for certain categories of assessees including companies, firms and individuals engaged in proprietary business/profession etc. whose accounts are required to be audited in terms of Section 44AB of the Act.
- Aggrieved thereby, the petitioners were before high court through the instant writ petition with the prayer for extension of the due date for filing income tax returns.
Relief sought in the instant writ petition:
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