2022 (1) TMI 895 - HC - Income Tax

High Court dismisses Tax Bar Association's petition on tax return deadline extension, trusting Government's actions.

Tax Bar Association, Shri Manoj Gupta Versus Union Of India, Central Board Of Direct Taxes, Through Chairman, Department Of Revenue Minister Of Finance,

Tax Bar Association, Shri Manoj Gupta Versus Union Of India, Central Board Of Direct Taxes, Through Chairman, Department Of Revenue Minister Of Finance, - ... Issues:1. Extension of time limit for filing returns and tax audit reports.2. Removal of defects and glitches in the official portal of the income tax department.Extension of Time Limit for Filing Returns and Tax Audit Reports:The petition filed by the Tax Bar Association of Jodhpur highlighted the challenges faced by assessees due to glitches in the income tax department's official portal. The primary prayer was for an extension of the time limit for filing returns and tax audit reports, requesting the CBDT to exercise its power under Section 119 of the Income Tax Act, 1961, to extend the deadline until 15.02.2022. The counsel for the petitioners informed the court that the Government of India had already extended the last dates for filing returns and tax audit reports for the assessment year 2021-22, resolving the first grievance raised by the petitioners.Removal of Defects and Glitches in the Official Portal:The second aspect of the petitioners' grievance focused on the necessity to address all defects and glitches in the official portal. The court acknowledged the importance of ensuring that any time extension granted is meaningful and not illusory due to portal issues. However, the court decided not to entertain this grievance at that stage, considering the recent across-the-board extensions granted by the Government of India. The court expressed confidence that the administration was aware of these technical difficulties and would take appropriate steps to rectify them, allowing assesses to benefit from the extended deadlines effectively.Conclusion:The High Court disposed of the petition, emphasizing that the broad and nonspecific prayers made by the petitioners regarding portal defects should be addressed by the administration itself. The court left it to the administration to resolve the issues without direct court intervention, expressing hope that the difficulties faced by assessees would be appropriately handled. The petition was disposed of with the understanding that the petitioners could raise these concerns again if the challenges persisted in the future.