2023 (9) TMI 1224

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....SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Ms Rachna Agrawal, Adv. For the Respondents Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel. RAJIV SHAKDHER, J. (ORAL): 1. These are the writ petitions filed by private discretionary trusts. 2. The writ petitions concern Assessment Year (AY) 2021-22 & 2022- 23. ....

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....Central Board of Direct Taxes (CBDT), with an appropriate application for redressing their difficulties. In this context, our attention has been drawn by Mr Maratha to Section 119 of the Income Tax Act, 1961 [in short, "Act"]. 7. Prima facie, the response, according to us, would not help in resolving the difficulty faced by the trusts before us as, ordinarily, the deductions/rebates claimed by ....

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....pondents/revenue are attempting to resolve the glitch in the e-filing system. 10.2. All these factors would have to be taken into account by the respondent no. 2, i.e., the CBDT, while deliberating on the plea articulated by the petitioner trusts in their respective writ petitions. 11. Thus, the above-captioned writ petitions are disposed of with a direction to respondent no. 2/CBDT, to look....