Bombay HC extends e-filing deadline to Oct 31, 2015 for Sept 30 filers to prevent discrimination and hardship.

The Bombay High Court directed the CBDT to extend the due date for e-filing income tax returns to October 31, 2015, for all assessees required to file by September 30, 2015. The court emphasized the need to avoid discrimination and address the hardship caused by the delay in notifying the ITR Forms. The court did not address other issues beyond the extension of the due date.

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Issues Involved:
1. Extension of the due date for filing income tax returns.
2. Delay in notification of ITR Forms by the Central Board of Direct Taxes (CBDT).
3. Discrimination in granting extensions to specific states and Union Territories.
4. Conflicting judgments from different High Courts on the extension of the due date.

Issue-wise Detailed Analysis:

1. Extension of the Due Date for Filing Income Tax Returns:
The petitioners sought interim relief to extend the due date for filing income tax returns in ITR Forms Nos. 3, 4, 5, 6, and 7 from September 30, 2015, to October 31, 2015. This request was based on similar extensions granted by the Punjab and Haryana High Court and the Gujarat High Court. The CBDT had accepted these decisions and issued orders under section 119 of the Income-tax Act, 1961, extending the due date to October 31, 2015, for assessees in Punjab, Haryana, Chandigarh, and Gujarat. The Bombay High Court found merit in the petitioners' grievances and directed the CBDT to issue a notification extending the due date to October 31, 2015, for all assessees required to file returns by September 30, 2015.

2. Delay in Notification of ITR Forms by CBDT:
The petitioners argued that the CBDT failed to notify the required ITR Forms on April 1, 2015, causing prejudice to assessees who had limited time to gather necessary details and e-file their returns. The forms were only made available on the Department's website on August 7, 2015, reducing the time for assessees to fill up the forms from 183 days to 55-61 days. The court acknowledged that this delay caused significant hardship to assessees and justified the extension of the due date.

3. Discrimination in Granting Extensions to Specific States and Union Territories:
The CBDT had extended the due date for filing returns only for assessees in Punjab, Haryana, Chandigarh, and Gujarat, based on the orders of the respective High Courts. The Bombay High Court found this discriminatory and unfair, as the Income-tax Act is an all-India statute. The court emphasized that the extension should be uniformly applied to avoid discrimination against assessees in other states.

4. Conflicting Judgments from Different High Courts:
The court noted the conflicting judgments from different High Courts on the issue of extending the due date for filing returns. While the Punjab and Haryana High Court and the Gujarat High Court granted extensions, the Delhi High Court and the Rajasthan High Court refused to do so. The Bombay High Court found itself in agreement with the decisions of the Punjab and Haryana High Court and the Gujarat High Court, which had been accepted by the CBDT. The court highlighted that each court is entitled to take its own view and that the CBDT's acceptance of the extensions granted by the Punjab and Haryana High Court and the Gujarat High Court diminished the significance of the contrary decisions by the Delhi and Rajasthan High Courts.

Conclusion:
The Bombay High Court directed the CBDT to issue a notification under section 119 of the Income-tax Act, extending the due date for e-filing income tax returns to October 31, 2015, for all assessees required to file by September 30, 2015. The court emphasized that this extension was necessary to avoid discrimination and to address the hardship caused by the delay in notifying the ITR Forms. The court did not opine on any other issues beyond the extension of the due date.

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