Scope of Sec.212 - regarding. - Income Tax - 1338/CBDT

INSTRUCTION NO. 1338/CBDT Dated: June 10, 1980 Sec.211 of the I.T.Act prescribes the dates on which the instalments of advance tax are payable. Sec.209A 212 refer to these dates before which the statement/estimate has to be filed. 2. In a case recently brought to the notice of the board the due date for sending an estimate to the ITO u/s.212(1) of the Act expired on a public holiday on which the ITO was also closed. The assessee had filed his estimate on the immediately succeeding working day. The question is whether such an estimate is valid in law. 3. The Board have been advised that the validity of this estimate would turn on the point as to whether the provisions of sec.10 of the general clauses act would be applicable in such a case. A reading of the said section shows that it has the following four ingredients: i) there should be an office or a court before which an act is required to be done; ii)That act is to be done on a certain date or within a prescribed period iii) That date or the last day of the prescribed period should expire on a closed day; and iv) That act should be done on the next day on which the office opens. 4. The board have been further advised that- i) the office of an ITO is an office within the meaning of sec.10 of the general clauses Act and ii)Sec.212 of the Act does not provide for certain day for the filing of the estimate but it has prescribed the period for filing the estimates for the period ending on the day preceeding the day on which the last instalment of advance tax is due. 5. In view of the foregoing discussion it would be seen that when the last date for sending an estimate/statement expired on a holiday the estimate/statement sent on the next day on which the Income tax office opens, would be valid. 6. The validity of the performance of any other acts due to be done on any specified date or within any prescribed period under the various direct taxes. Enactments may be examined and decided in the light of the foregoing discussion.