What did the High Court hold?

The High Court directed the CBDT to consider the representation made by the petitioners regarding the extension of time for filing income tax returns. The court stated that this matter falls within the domain of the government and the CBDT.

The petitioners, a Chartered Accountants Association and an individual Chartered Accountant, sought an extension for filing income tax returns for certain categories of assessees. The respondents are the Union of India and the Central Board of Direct Taxes (CBDT).

What were the issues?

The primary issue was whether the High Court could direct the extension of time for filing income tax returns, which is a policy decision of the government and CBDT.

Karnataka State Chartered vs Union of India | Karnataka High Court 2015

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF SEPTEMBER, 2015

PRESENT

THE HON’BLE MR. SUBHRO KAMAL MUKHERJEE ACTING CHIEF JUSTICE

AND

THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA

Writ Petition Nos.41109 and 41110 of 2015 (T-IT-PIL)

Between: 1. Karnataka State Chartered

Accountants Association

Represented by its President

Sri.Dileep Kumar T.M.

Aged about 49 years

No.7/8, 2nd Floor, Shoukath Building

SJP Road, Bangalore – 560 002

Sri.Raveendra S.Kore

Chartered Accountant

Aged about 36 years

Son of Sangappa Kore

F-203, Maruthi Enclave

Balaji Layout, Malathahalli

Nagarghavi, Bangalore – 560 056

... Petitioners (By Sri.D.N.Nanjunda Reddy, Senior Advocate for Sri.Shankar, A, Advocate)

And: 1. Union of India

Represented by its Secretary

- 2 -

Ministry of Finance

Department of Revenue

South Block

New Delhi – 110 001

Central Board of Direct Taxes

Represented by its Chairman

Department of Revenue

4th Floor, Jeevan Deep Building

Parliament Street

New Delhi – 110 001

... Respondents

(Sri.Prabhuling K.Navadgi, Assistant Solicitor General for respondent No.1 Sri.K.V.Aravind, Standing Counsel for respondent No.2) ---

These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to declare the decision of the respondent Nos.1 and 2 vide its press release dated 9.9.2015 vide Annexure-A as null and void and in contravention of the provisions of Part III of the Constitution of India, by virtue of which, the respondent Nos.1 and 2 has not extended the date of filing of returns due by 30.9.2015 for assessment year 2015-16 for certain categories of assessee’s including companies and firms and individuals engaged in proprietary business/profession, etc., whose accounts are required to be audited in terms of the Income Tax Act, 1961, and, etc.

These petitions coming on for Orders this day, the Acting Chief Justice made the following:

ORDER

In these writ petitions, the writ petitioners are asking for some extension of time for submission of income tax returns in

- 3 - respect of certain categories of assesses, including the companies, firms and individuals, engaged in proprietary business/profession, whose accounts are required to be audited in terms of the Income Tax Act, 1961.

It is a domain of the Indian Government and the Central Board of Direct Taxes.

We direct the Central Board of Direct Taxes to consider the representation at Annexure-‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.

With this direction, the writ petitions stand disposed of.

We make no order as to costs.

Sd/- ACTING CHIEF JUSTICE

Sd/- JUDGE AHB

KARNATAKA STATE CHARTERED vs. UNION OF INDIA

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