The Rajasthan Tax Consultants Association and Others vs The Union of India and Others

In the present public interest litigation, the petitioners have prayed that respondents be directed to extend the date of filing returns due on 30.9.2015 for assessment year 2015-2016. The income-tax returns for assessment year 2015-16 for certain categories of assesses viz. companies, firms, individuals engaged in proprietary business/profession etc., whose accounts were required to be audited, were to be filed by 30th September, 2015. Likewise, audit reports were also required to be filed by the said date. According to the petitioners, since there was delay in notifying the returns and related delay in availability of forms on the e-filing website, the respondents be directed to extend the date of filing returns.

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 only this, the taxpayers 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 has also dismissed W.P.(C) No. 9032/2015 vide order dated 21st September, 2015 seeking the same relief for extension of time.

The petition is accordingly dismissed.