https://www.taxtmi.com/caselaws?id=778708 HC directed revenue authorities to permit private discretionary trusts to file returns for AY 2021-22 to 2023-24 in Form ITR-2 manually, treating such filings as valid under Sec.139(1), and ordered respondents to accept manual ITR-2 filings for all private discretionary trusts until the CBDT amends the e-filing system. The Court found the respondents' earlier instructions vague, noted CBDT is updating the system, and reaffirmed that private discretionary trusts are to be assessed as individuals consistent with prior HC rulings and CBDT guidance. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778708 HC directed revenue authorities to permit private discretionary trusts to file returns for AY 2021-22 to 2023-24 in Form ITR-2 manually, treating such filings as valid under Sec.139(1), and ordered respondents to accept manual ITR-2 filings for all private discretionary trusts until the CBDT amends the e-filing system. The Court found the respondents' earlier instructions vague, noted CBDT is updating the system, and reaffirmed that private discretionary trusts are to be assessed as individuals consistent with prior HC rulings and CBDT guidance. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778708