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
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