TAX BAR ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) This public interest petition has been filed by the Tax Bar Association of Jodhpur pointing out various difficulties faced by the assessees on account of the official portal of the income tax department having various glitches. The first and the primary prayer made by the petitioners was for extension of time limit for filing returns and furnishing tax audit reports. In this context, the prayer made was to issue direction to the CBDT to extend such time limit up to 15/2/2022 in exercise of the power under Sec. 119 of the Income Tax Act, 1961.

(2.) The other limb of the petitioners' grievance is that unless and until all glitches on the official portal are removed, any extension of time limit would be illusory. In other words, if the department grants only the time extension for filing the returns and audit reports but the portal does not accept the proper declaration, such time extension would be of no consequence. Consequently, the prayer made by the petitioners is to give direction to the income tax department to remove all the defects and glitches in the official portal.

(3.) Mr. Vikas Balia, learned counsel for the petitioners stated that yesterday the Government of India had declared extension of last dates for filing returns and tax audit reports for the assessment year 2021-22. In that view of the matter, the first grievance of the petitioners stands resolved.