Allowing the petition the Court, directed the CBDT to consider the representation of the association and take decision on extension of date by another 15 days and also extension of due date for the purpose of Explanation 1 to S. 234A for waiver of interest and decide the same by passing speaking order preferable before 10 th October , 2018. Referred All Gujrat Federation of Tax Consultants v CBDT ( 2015) 280 CTR 248 (Guj) (HC), All Gujrat Federation of Tax Consultants v CBDT ( 2014) 271 CTR 113 (Guj) (HC) ( AY.2018-19)
Rajasthan Tax Consultants Association v .UOI ( 2018) 170 DTR 273/ 304 CTR 985 / 259 Taxman 94( Raj)(HC)
S. 139 : Return of income – Extension of due date- Levy of interest- CBDT is directed to consider the representation of the association and take decision on extension of date by another 15 days – Extension of due date for the purpose of Explanation 1 to S. 234A for waiver of interest and decide the same by passing speaking order preferable before 10 th October , 2018 .[ S. 119, 139(1), 234A ]