TaxTMI 
TaxTMI 
2018 (12) TMI 1526
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...., they are taken up for consideration together and disposed by this common judgment. For the sake of convenience, the reference to the facts and exhibits is from W.P.(C)No.35382 of 2018, filed by the Alwaye Chartered Accountants' Association. 2. The grievance of the petitioners as projected in these Writ Petitions is essentially against the announcement by the Income Tax Department, that the last date for filing returns for the assessment year 2018-2019, in the case of Kerala based assessees, who have to comply with the requirements of statutory audit in terms of Section 44AB of the Income Tax Act, 1961 ('the Act' for short), is 31.10.2018. It is stated that, although the due date for filing of returns for such assessees under ....
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....nter affidavit has been filed on behalf of the respondent Income Tax Department wherein, after refuting the various averments in the Writ Petition and referring to the provisions of the Act, the order dated 26.10.2018 of the CBDT in the case of All Kerala Chartered Accountants Association, Thrissur is sought to be justified for the reasons stated therein. A rejoinder affidavit has been filed by the petitioners in W.P.(C)No.35382 of 2018, controverting the averments in the counter affidavit. 4. We have heard Sri.Sukumar Nainan Oommen and Sri.Sherry Samuel Oommen, the learned counsel appearing for the petitioners in W.P.(C)No.35382 of 2018, Sri.Deepu Thankan, the learned counsel appearing for the petitioners in W.P. (C)Nos.32954 and 33135 of....
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....therefore, those assessees, who have not been able to file a return within the due date prescribed under Section 139(1) of the Act, can still file a belated return before the end of the assessment year i.e. before 31.3.2019. Thus, merely on account of the delay that occurred in the filing of a return under Section 139(1) of the Act, the assessees cannot be said to be prejudiced for they can file a belated return in terms of Section 139(4) of the Act. The case projected before us, however, is that many of the provisions under the Act which provide for deductions, exemptions or refunds of amounts due to the assessee, make it obligatory for the assessee to file the return within the due date specified under Section 139(1) of the Act, in order ....
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....ercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,- (a) ............... ................... .................... ............... .................... (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law; (c) ............... ................... ............
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..... 7. As regards those assessees who have filed their returns within the extended time granted under Section 139(1) of the Act namely 31.10.2018, any interest that might have accrued on delayed payment of taxes under the Act can be condoned by the CBDT on an application preferred by the assessee under Section 119(2)(a) of the Act. As mentioned in the case of the applications preferred under Section 119(2)(b), we have no reason to believe that, if an application seeking waiver of interest is preferred by the assessees citing the difficulties faced by them, which led to the delayed payment of taxes, the CBDT will not consider the same in accordance with law and taking note of the flood that affected Kerala. 8. We are of the view that while t....
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....ing extension of time for filing the return itself since it is the return that would contain the claim for deduction, exemption or refund. The applications received by the CBDT shall be considered by the CBDT, taking note of the flood situation that affected the State of Kerala, and orders shall be passed thereon within an outer time limit of two months from the date of receipt of the applications by the CBDT, after affording an opportunity of hearing to the assessee concerned. II) In the case of those assessees, who are aggrieved by the interest accrued on delayed payment of tax under the Act and who have already filed their returns either before 31.10.2018 or belatedly thereafter, such assessees are permitted to prefer applications in t....