Chamber of Tax Consultants Vs Director General of Income Tax (Systems) & Ors. (Bombay High Court)
Bombay High Court in a Public Interest Litigaiton filed by the Chamber of Tax Consultants directs CBDT to forthwith issue requisite notification under Section 119 extending the due date for e-filing of the income-tax returns in relation to the assessees who are required to file a return of income by 31.12.2024, at least to 15.01.025 in order to ensure that all taxpayers eligible for the rebate under section 87A are afforded the opportunity to exercise their statutory rights without facing procedural impediments.
High Court reprimands the Revenue authorities and states that procedural changes that deprive taxpayers of such benefits warrant judicial intervention to rectify the anomaly and ensure justice, tax authorities must act as facilitators to help taxpayers comply with the law rather than creating impediments through technical or procedural hurdles.
High Court notes that due to the change in the utility with effect from 05.07.2024, the assessees at large were not able to compute rebate under section 87A under the new regime, in respect of income taxable at special rates, which may result in payment of additional tax.
In the present case, Assessee is entitled to file a revised return computing rebate under section 87A, which would enable such an assessee to compute a refund in the revised return but the last day to file a belated return under section 139(4) is 31.12.2024
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