9911796707
TMI Blog2023 (9) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ividual assessees are not available in the new format - HELD THAT:- It appears that, grudgingly, this aspect has been accepted by the respondents/revenue. It is the stand of the respondents/revenue, conveyed via Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondents/revenue, that the trusts can ventilate their grievances in the regular appellate forum . According to us, this is not a satisfactory response. As goes on to submit that the trusts can also approach the 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. The response, according to us, would not help in reso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 2, i.e., the CBDT, is requested to pass a speaking order; a copy of which will be furnished to the petitioner trusts. List the above-captioned writ petitions for compliance on 09.11.2023. - HON'BLE MR. JUSTICE RAJIV 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. 3. The principal grievance of all three trusts is that while they have been directed to switch from ITR-2 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-filing system. This is evident upon a perusal of the orders dated 31.10.2022, 09.12.2022, 06.01.2023 and 17.04.2023. 10.1 As a matter of fact, a perusal of our order dated 09.12.2022 would show that the applications moved on behalf of the trusts for being permitted to file returns for the aforementioned AYs in physical form were closed, as it was portrayed to the court that the respondents/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 dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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