Right to file return electronically: portal to be opened within six weeks, filing and processing timelines mandated thereafter.

Right to file return electronically: the note records an order requiring the income tax portal to be opened within six weeks to enable electronic filing; upon intimation the taxpayer must upload the return within four weeks. The Revenue is directed to process or assess the electronically uploaded return within 12 months from the date of uploading. The electronically filed return will be treated as having been filed within time pursuant to the interim direction. The measures address procedural compliance with electronic filing requirements and prescribe timelines for portal availability, taxpayer filing and departmental processing.

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Issues: Whether the petitioner may be permitted to file its return electronically (after filing a paper return under an interim order), be deemed to have filed the return within time, and whether directions should be given for opening the Income Tax Portal and for timelines for filing and assessment.

Analysis: The petition arises from an interim permission to file a paper return within a prescribed period. The petitioner's paper return was filed within that period. The respondents will facilitate electronic filing by opening the Income Tax Portal within a specified period and notifying the petitioner. The petitioner will thereafter upload the return electronically within a further specified period. The respondents will process or assess the electronically filed return within a specified assessment timeline. No observations are recorded on the merits of the return, which are to be considered by the Department in accordance with law.

Conclusion: Permission granted for electronic filing with the following directions: (i) the Income Tax Portal shall be opened within six weeks; (ii) the petitioner shall upload the return electronically within four weeks of notification; (iii) the return so filed shall be deemed to have been filed within time; and (iv) the Revenue shall process/assess the return within 12 months of electronic upload.

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