YOGESH JAIN PROP. HARSH INDUSTRIES vs. CENTRAL BOARD OF DIRECT TAXES (CBDT) & ORS.

$~54&55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16880/2024 & CM No.71481/2024 YOGESH JAIN PROP. HARSH INDUSTRIES .....Petitioner Through: Mr. Piyush Kaushik, Adv. Versus CENTRAL BOARD OF DIRECT TAXES (CBDT) & ORS. .....Respondents Through: Mr. Puneet Rai, Adv. AND + W.P.(C) 16890/2024 & CM No.71526/2024 HARSH GLOBAL .....Petitioner Through: Mr. Piyush Kaushik, Adv. Versus CENTRAL BOARD OF DIRECT TAXES (CBDT) & ORS. .....Respondents Through: Mr. Puneet Rai, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 17.04.2025 1. The petitioners have filed the present petitions, inter alia, praying as under: “i. Issue an appropriate writ, order or directions especially a writ in the nature of Mandamus or any other appropriate writ thereby directing the Respondent to correct the technical glitch in the system generated Form 56F required to be uploaded for claiming deduction u/s 1 OAA for the current A Y 2024-25; that inspite of detailed representation to Respondent 1 dated 12/11/24 being the highest authority in the Income tax department followed by reminder letter dated 18/11/24 and earlier correspondences to other lower authorities on various dates the technical glitch in system generated Form 56F required to be submitted for claiming deduction u/s 1 OAA for the current AY 20204-25 could not be sorted out till date as detailed before the Respondent; the petitioner's substantive right for claiming deduction u/s 1 OAA for the current AY 2024-25 under the law cannot be curtailed by technical glitches in the system generated Form 56F; that though This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:18:04

on the one hand the Respondent are not correcting technical glitch in Form 56F but at same time issued a proposal for disallowance of deduction u/s 1 OAA due to non submission of Form 56F; that the Respondent 1 be directed to grant three weeks time to the petitioner for filing Form 56F for A Y 2024-25 after correction of technical glitches in Form 56F;” 2. Mr. Piyush Kaushik, learned counsel appearing for the petitioners submits that the petitioners’ grievance has been addressed to the extent that the petitioners were provided access for furnishing Form-56F after the above petitions were filed. He, however, requests that an observation be made that Form-56F would be considered notwithstanding that the same has not been filed within the stipulated period. 3. Mr. Puneet Rai, learned counsel appearing for the Revenue refers to the Circular dated 18.02.2025 issued by the Central Board of Direct Taxes whereby the time period for filing the Form-56F was extended in exercise of powers under Section 119(2)(b) of the Income Tax Act, 1961. He submits that Form-56F, submitted belatedly by the petitioners, would be taken into account. 4. In view of the aforesaid submissions, no further orders are required to be passed in these petitions. 5. The petitions are, accordingly, disposed of. Pending applications are also disposed of. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 17, 2025 ‘gsr’ Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:18:04