TMI Blog2018 (12) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... see 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 po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners herein, inter alia, on the contention that the Central Board of Direct Taxes ('CBDT' for short) had, under similar circumstances, extended the time limit for filing returns in terms of Section 139(1) of the Act for larger periods in the State of Jammu Kashmir, and hence there was no justification for not extending the time for filing return for a like period for the benefit of the assessees in the State of Kerala. 3. A counter affidavit has been filed on behalf of the respondent Income Tax Department wherein, after refuting the various averments in the Writ Petition and referring to the provisions of the Act, the order dated 26.10.2018 of the CBDT in the case of All Kerala Chartered Accountants Association, Thrissur is sought to be justified for the reasons stated therein. A rejoinder affidavit has been filed by the petitioners in W.P.(C)No.35382 of 2018, controverting the averments in the counter affidavit. 4. We have heard Sri.Sukumar Nainan Oommen and Sri.Sherry Samuel Oommen, the learned counsel appearing for the petitioners in W.P.(C)No.35382 of 2018, Sri.Deepu Thankan, the learned counsel appearing for the petitioners in W.P. (C)Nos.32954 and 331 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontend, that the due date fixed under Section 139(1) of the Act, for them, must be extended by the CBDT so that they do not lose the benefit of any deduction, exemption or refund as the case may be. The question that arises, however, is whether there can be any direction issued to the CBDT to issue a blanket order extending the time limit for filing returns under Section 139(1) of the Act, in all cases and in respect of all assessees within the State of Kerala. We might refer, in this connection, to the provisions of Section 119 of the Act, which deal with the power of the CBDT to issue instructions to its subordinate authorities. The relevant portions of Section 119 of the Act reads as follows: 119. ( 1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board : Provided that no such orders, instructions or directions shall be issued- ( a) so as to require any income-tax authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State of Kerala in August 2018. 7. As regards those assessees 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 assessees 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. 8. We are of the view that while the specific grievances of the assessees in individual cases can be dealt with by the CBDT through a consideration of the applications filed by the assessees concerned in terms of Section 119(2)(a)/119(2)(b) of the Act, a general direction for extending the due date for filing returns under Section 139(1) of the Act cannot be issued to the Income Tax Department by entertaining these Public Interest Litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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