Lalit Sharma And Ors Vs Union of India And Ors (Delhi High Court)
Delhi High Court, in case of Taxation Bar Association member, modified the requirement of twelve appearances in a year to be eligible to vote in election to twelve Income Tax filings/GST filings in one year.
Facts- Present application has been filed on behalf of Taxation Bar Association seeking modification of Para 35(11.17)(iv) of the judgment dated 19th March, 2024 insofar as it requires twelve appearances in a year to be eligible to vote in elections.
It is contested that the majority of the member advocates of the applicant are engaged in filing of GST Returns and Income Tax Return etc. and appear in proceedings in tax matters which are faceless and do not require physical presence. Thus, the requirement of twelve appearances may be modified to the extent of twelve Income Tax filings/GST filings in one year rather than twelve Court appearances for the member advocates of the applicant.
Conclusion- Held that the members of Taxation Bar Association are exempted from the requirement of filing proof of twelve appearances. They are, however, directed to file an affidavit duly self-attested stating that they have filed a minimum of twelve Income Tax filings/GST filings in the last one year. The details of filing shall also be specified in the said affidavit. Let the said affidavit be filed on or before 30th September, 2024. With the aforesaid direction, the present application stands disposed of.
