HC : Directs CBDT to consider return-filing extension / interest waiver applications u/s 119 by assessees in Kerala

Kerala HC directs CBDT to consider applications u/s 119(2)(a)/(b) by assessees in Kerala towards claim of deductions/exemptions/refunds or waiver of interest/penalty, taking note of the flood situation that affected the State of Kerala; While CBDT had suo-motu extended the return filing due-date in the State of Kerala to October 31st taking note of floods, petitioners have argued that the mere extension by one month would not suffice; Though HC rejects assessees’ petition to issue a blanket order extending the due date u/s 139(1) till December 31, 2018 as that would be contrary to scheme of the Act, it states that “specific grievances of the assessees in individual cases can be dealt by CBDT …in terms of Sec. 119(2)(a)/(b)..”; In respect of assessees who have not been able to file a return making a claim for deductions, exemptions or refunds, HC directs them to make an application u/s. 119(2)(b) seeking extension for filing return, which shall be considered by CBDT within 2 months taking note of flood situation; Likewise, in case of assessees aggrieved by interest accrued on delayed payment of tax and who have already filed their returns either before Oct 31st or belatedly thereafter, HC directs them to make an application u/s. 119(2)(a) seeking waiver of interest / penalty which again shall be considered by CBDT within 2 months:HC