Chamber of Tax Consultants Vs Director General of Income Tax (systems) (Bombay High Court)
Bombay HC directs income tax department to modify utility to allow assessee to make claim of rebate u/s. 87A
Bombay High Court held that it is not that an assessee can be debarred from making a claim in the return of income whether online or manual. Thus, department is directed to modify the utilities for filing return of income under section 139 allowing assessee to make a claim of rebate u/s. 87A.
Facts- The Chamber of Tax Consultants files this Public Interest Litigation (PIL) against the respondents through its President and taxpayer assessees. Petitioner No.1 is a society registered under the Societies Registration Act of 1860 and the Bombay Public Trusts Act of 1950. It has more than 3800 members comprising of Advocates, Chartered Accountants, and tax practitioners.
The objectives of petitioner No.1 are (i) to spread education in matters relating to tax laws and other laws and accountancy and allied subjects of professionals’ interest; (ii) to carry on activities for the extension of knowledge in the fields of tax laws and other laws, accountancy and allied subjects of professionals’ interest; (iii) to make representations to any government or non-government authority, committees, commissions and study teams, or at conferences or similar gatherings, (iv) to seek representation and appear before the tax and other law enforcement authorities, tribunals and courts in matters of public interest and in cases of importance to professionals and assessees in general, including taking up and pursuing public interest litigation.
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