The HC directed the respondents to modify the tax filing system for AY 2024-25 to allow assessees to...

The High Court mandated the respondents to amend the tax filing system for Assessment Year 2024-25, enabling assessees to claim the rebate under Section 87A of the Income Tax Act, 1961. The court emphasized that the statutory right to claim this rebate should not be hindered by procedural changes, such as software utilities. It is the responsibility of tax authorities to ensure that the rebate is implemented correctly when statutory conditions are satisfied. The court provided interim relief by directing the Central Board of Direct Taxes to extend the e-filing deadline to January 15, 2025, for assessees initially required to file by December 31, 2024, thereby safeguarding their statutory rights. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X