Extension of time to file an income-tax return may be entertained even after expiry where the provision is procedural and discretionary.

An application for extension of time to file a return under section 139(2) of the Income-tax Act, 1961, was held maintainable even when made after expiry of the original or extended period. The provision was treated as procedural and enabling, and the statutory scheme in rule 13 and Form No. 6 was read as leaving discretion with the Income-tax Officer to grant extension despite delay. The Court also relied on the broader principle that procedural time limits may be enlarged where justice requires, and rejected the view that a post-expiry application was incompetent.

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Issues: Whether an application for extension of time to file a return under section 139(2) of the Income-tax Act, 1961, can validly be made after the expiry of the time originally allowed or any extended period.

Analysis: The provision was treated as procedural and enabling, with no express limitation barring a belated application. Read with rule 13 of the Income-tax Rules, 1962, and Form No. 6, the scheme indicated that the Income-tax Officer retained discretion to extend time even after expiry of the prescribed period. The Court also drew support from the principle embodied in section 148 of the Code of Civil Procedure, 1908, that procedural periods may be enlarged even after expiry, where justice so requires. The contrary view, which treated a post-expiry application as incompetent, was rejected.

Conclusion: A belated application for extension of time under section 139(2) was valid and maintainable. The issue was decided in favour of the assessee.

Final Conclusion: The statutory scheme permitted the Income-tax Officer to entertain and decide applications for extension of time even when made after the due date, and the contrary view was disapproved.

Ratio Decidendi: Where a statutory time-limit is procedural and the provision confers discretionary power to extend time without an express prohibition, an application for extension may be entertained even after expiry of the original or extended period.

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