2025 (9) TMI 1197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Standing Counsel. For the Respondent(s) No. 1: Notice Served.   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard Mr. B.S. Soparkar, learned advocate for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. Rule returnable forthwith. Ms. Mehta, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondent. 3 In compliance of the order dated 22.07.2025 and 11.08.2025, respondent No. 4 has filed separate affidavits in both the petitions. This Court has passed the following order on 08.07.2025: "1. The controversy arising in these petitions is with regard to non-acceptance of the Form ITR-2 filed by the petitioner for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hether the petitioner is required to file ITR-2 or ITR-5, in view of the controversy raised in this petition upto Assessment Year 2020-21, the petitioner was considered as an individual entitled to have the benefit of Chapter-VI and the Income Tax Slab, which would be changed if the petitioner is required to file ITR-5. Direct Service today is permitted." 4. In response to the aforesaid order, the respondent No. 4, Principal Commissioner of Income-Tax-3, Ahmedabad, has made the following averments in the affidavit filed today. "3. I state that the aspect of taxation of income of Private Discretionary Trust (PDT) is governed by the mandate of various provisions including sections 160, 161, 162, 164, 166, and 167 of the I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cable for the Assessment Years 2021-22, 2022-23 and 2023-24 for filing the return for the individual persons. 6. Thus, it appears that the averments made by the respondent No. 4 under instructions of CBDT are absolutely vague and misdirected. 7. Be that as it may, considering the facts of the case as per the aforesaid order dated 08.07.2025, and as per the position of law stated therein, we direct the respondent authorities to permit the petitioner to file returns of income for the Assessment Years 2021-2022 to 2023-2024 in Form ITR-2 by manual mode treating the same as filed under Sec. 139(1) of the Income-tax Act, 1961. 8. As stated in the affidavit-in-reply, the CBDT is in process of making necessary changes in the system. We re....