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        Case ID :
        Income Tax

        The HC directed respondents to permit the petitioner to file...

        Manual ITR-2 filings for private discretionary trusts accepted as returns under Section 139(1) for AYs 2021-22-2023-24

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC directed respondents to permit the petitioner to file income-tax returns for AYs 2021-22 to 2023-24 in Form ITR-2 by manual mode and to treat such filings as returns filed under Section 139(1) of the IT Act. The court ordered respondents to accept, until the e-filing system is amended by the CBDT, manual ITR-2 filings for all private discretionary trusts. The HC declined to mandate further systemic changes while noting the CBDT's ongoing adjustments. The HC also recognized that private discretionary trusts are entitled to be assessed as individual persons for income-tax purposes, in line with established departmental position.
                                Note: It is a system-generated summary and is for quick reference only.
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