Return filing form dispute for private discretionary trust prompts court to seek CBDT assistance on ITR-2 versus ITR-5

A private discretionary trust's ability to file return of income in Form ITR-2 from Assessment Year 2021-22 onwards, instead of Form ITR-5, was in dispute because the return was not accepted in the former form. The HC took note of the controversy and issued notice to the Central Board of Direct Taxes as an added respondent to assist on the filing-form question.

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Issues: Whether the petitioner, a private discretionary trust, could file its return of income in Form ITR-2 for Assessment Year 2021-22 onwards or was required to file Form ITR-5, and whether the matter warranted assistance from the Central Board of Direct Taxes.

Outcome: The Court noticed the controversy arising from the non-acceptance of Form ITR-2 and issued notice to the Central Board of Direct Taxes as an added respondent to assist on the question.

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