
The Rajasthan High Court recently dismissed a PIL filed by the Tax Bar Association of Jodhpur highlighting various difficulties faced by assesses as a result of glitches in the Income Tax Department's official portal. The petitioners' first and primary request was for an extension of the time limit for filing returns and providing tax audit reports. The prayer in this context was for the CBDT to issue directions to extend such a time limit up to 15.02.2022 in the exercise of the power under Section 119 of the Income Tax Act, 1961. The petitioners' other point of contention is that any extension of the time limit would be illusory unless and until all glitches on the official portal are fixed. In other words, if the department only grants a time extension for filing returns and audit reports, but the portal does not accept the proper declaration, the extension is meaningless. As a result, the petitioners request that the income tax department directs the removal of all defects and glitches in the official portal. The petitioners' counsel, Vikas Balia, stated that on January 11, the Government of India extended the deadlines for filing returns and tax audit reports for the fiscal year 2021-22. According to the Division Bench of Chief Justice Akil Kureshi and Justice Rekha Borana, the first grievance of the petitioner's stands was resolved. Concerning the second limb of the petitioners' grievance, which is for the removal of all defects and glitches in the official portal at this stage, the Bench believes that the Court is not inclined to entertain the same at this time. To begin, as the Court noted, compliance deadlines have been extended across the board. These extensions are presumably granted because the Government of India that, due to technical difficulties, several assessors may not have been able to complete the compliances. There is no reason for the Bench to believe that the administration is unaware of such flaws and that proper steps would be taken to correct them so that the extension of the deadline for compliance does not remain illusory "but the assesses can meaningfully take advantage of such extension." The Court observes that the petitioners' prayers in this regard are rather broad and nonspecific. At this point, the Bench defers to the administration in dealing with these issues at the administrative level. The High Court is hopeful that proper resolution of assesses difficulties will be made at the level of the administration itself, without the need for Court intervention. "This petition is thus disposed of at this stage with the above observations, leaving the petitioners free to raise these issues if the difficulties persist in the future." "The petition is accordingly disposed of," the order states.