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2018 (12) TMI 1526 - HC - Income TaxExtending the due date for filing returns u/s 139(1) - seeking extension of time in Kerala also since the time limit for filing returns in terms of Section 139(1) for larger periods in the State of Jammu & Kashmir was extended - Held that:- In the event of an application being preferred by the petitioners, giving details of the difficulties faced by them in making a claim for the benefit of deduction, exemption or refund within time, we have no reason to think that the CBDT would not consider their applications in accordance with law and taking note of the peculiar difficulties faced by them on account of the devastating flood that affected the State of Kerala in August 2018. As regards those assessee who have filed their returns within the extended time granted under Section 139(1) of the Act namely 31.10.2018, any interest that might have accrued on delayed payment of taxes under the Act can be condoned by the CBDT on an application preferred by the assessee under Section 119(2)(a) of the Act. As mentioned in the case of the applications preferred under Section 119(2)(b), we have no reason to believe that, if an application seeking waiver of interest is preferred by the assessee citing the difficulties faced by them, which led to the delayed payment of taxes, the CBDT will not consider the same in accordance with law and taking note of the flood that affected Kerala. While the specific grievances of the assessee in individual cases can be dealt with by the CBDT through a consideration of the applications filed by the assessee concerned in terms of Section 119(2)(a)/119(2)(b) a general direction for extending the due date for filing returns u/s 139(1) cannot be issued to the Income Tax Department by entertaining these Public Interest Litigations. To issue such directions would be contrary to the scheme of the Act. For the same reason, and in the absence of any material to indicate the nature of applications that were considered by the CBDT, we are not persuaded to think that there has been any discrimination meted out to the assessees in Kerala merely on account of the fact that in Jammu & Kashmir, there was an exercise of power by the CBDT, which led to the extension of last date for filing returns for a longer duration.
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