https://www.taxtmi.com/caselaws?id=763697 The dominant issue was whether the e-filing utility and departmental instructions could restrict eligible taxpayers from availing the statutory rebate under s.87A, and whether a separate "claim" was necessary. The HC held that entitlement to rebate flows from satisfaction of statutory conditions relating to total income and tax liability; executive or procedural mechanisms, including software utilities, cannot override or curtail this substantive right, and any such restriction is arbitrary and contrary to the rule of law. Consequently, as interim relief, the HC directed the tax authority to issue a notification under s.119 extending the due date for e-filing returns for the relevant class of taxpayers to at least 15.01.2025 to enable eligible assessees to obtain the rebate. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 01 Jan 2026 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763697 The dominant issue was whether the e-filing utility and departmental instructions could restrict eligible taxpayers from availing the statutory rebate under s.87A, and whether a separate "claim" was necessary. The HC held that entitlement to rebate flows from satisfaction of statutory conditions relating to total income and tax liability; executive or procedural mechanisms, including software utilities, cannot override or curtail this substantive right, and any such restriction is arbitrary and contrary to the rule of law. Consequently, as interim relief, the HC directed the tax authority to issue a notification under s.119 extending the due date for e-filing returns for the relevant class of taxpayers to at least 15.01.2025 to enable eligible assessees to obtain the rebate. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763697