2015 (10) TMI 260 - HC - Income Tax

Extension of due date of filing of returns - Held that - It is to be noted that a representation was made to the Government of India for extension of date, which has been rejected vide communication dated 9th September, 2015 (Annexure-1). The reason for rejection is that income tax return forms were notified on 29.7.2015 and the same were made available on 7th August, 2015 and therefore, there was enough time for compliance. It is also taken into consideration that changes in the forms were not extensive as compared to the earlier years. Not oniy this, the tax-payers entering into either international transactions or specified domestic transactions have been permitted to file returns by 30th November, 2015. Having regard to the reasons given by the Government of India for not extending the date of filing returns, we find no merit in the petition. Even otherwise, we are of the view that the Court should not interfere in such policy decision of the Government.It is to be noted that Delhi High Court in AVINASH GUPTA Versus UNION OF INDIA & ORS 2015 (9) TMI 1123 - DELHI HIGH COURT has also dismissed W.P.seeking the same relief for extension of time.

Summary

Issues:
Extension of date for filing income tax returns for assessment year 2015-2016 due to delay in notifying returns and availability of forms on e-filing website.

Analysis:
The petitioners sought an extension of the deadline for filing income tax returns for the assessment year 2015-2016 due to delays in notifying the returns and related forms on the e-filing website. They argued that the delay in availability of forms justified an extension of the filing date. A representation was made to the Government of India for this purpose, but it was rejected based on the grounds that the income tax return forms were notified on 29th July 2015 and made available on 7th August 2015, providing sufficient time for compliance. The rejection also highlighted that the changes in the forms were not extensive compared to previous years, and taxpayers involved in international or specified domestic transactions were given an extended deadline until 30th November 2015.

The High Court considered the reasons provided by the Government of India for refusing to extend the filing deadline and found no merit in the petition. The Court emphasized that it should not interfere in policy decisions made by the government. Additionally, the Court noted that the Delhi High Court had also dismissed a similar petition seeking an extension of the filing deadline, further supporting the decision to reject the petition. Ultimately, the High Court dismissed the petition, upholding the government's decision not to extend the date for filing income tax returns for the specified categories of assesses for the assessment year 2015-2016.