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2015 (9) TMI 1307 - HC - Income TaxExtension of due date for filing returns due by 30.9.2015 where accounts are required to be audited in terms of Section 44AB - the forms were not available to the said categories of tax payers as on 1.4.2015. - petitioners inter alia submitted that it was only after 1.8.2015, 2.8.2015 and 7.8.2015 that the income tax return Forms No. 4, 5 and 6 respectively were available for downloading by the assessees In such circumstances, the last date fixed for e-filing of income tax return for the assessment year 2015-16 by the assessees, being 30.9.2015 is unreasonable and is liable to be extended. Held that:- A Single Bench of the Delhi High Court in Avinash Gupta vs. Union of India and others, [2015 (9) TMI 1123 - DELHI HIGH COURT], had the occasion to consider the issue relating to extension of time for e-filing of return beyond 30th September 2015. The writ petition was dismissed but certain observations were recorded therein that the prescribed format to be filed alongwith the return should be notified by Ist day of the assessment year. - We are in agreement with the above observations but express our dissent with regard to rejection of prayer for extension of time in e-filing the returns beyond 30th September 2015. As noticed above, we have already expressed our dissent with the order passed by the Delhi High Court qua dismissing the writ petition with regard to extension of time for e-filing of the income tax returns. Accordingly, we are unable to concur with the view expressed by the Rajasthan High Court which relied upon the decision of Delhi High Court. Taking the totality of facts and circumstances of the case, it is considered appropriate to extend the due date for e-filing of returns upto 31st October 2015 for which the CBDT shall issue appropriate notification/instructions under Section 119 of the Act. Direction is also issued to the respondents to ensure that the forms etc. which are to be prescribed for the audit report and for e-filing the returns should ordinarily be made available on the first day of April of the assessment year. - Decided in favor of petitioners.
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