Sadhana R. Jain v. CBDT (2022) 449 ITR 155/ 287 Taxman 562 (SC) Editorial : Order of High Court set aside , Sadhana R.Jain v CBDT ( 2019) 174 DTR 385/ 307 CTR 207 / 103 taxmann.com 70 (Bom) (HC)

Income Declaration Scheme of 2016,
S. 195 : Power to remove difficulties-Not depositing the first instalment with in time-Board refusing to condonation of delay-Concession and excess indulgence would have demotivating effect on honest taxpayers making regular and prompt tax deposit-Dismissal of application is held to be not justified. [S. 184, ITA, S. 119,(2),(Art.14]

Petitioner challenged the order of the CBDT refusing to condone the delay in paying first instalment of the tax payable under IDS 2016. Dismissing the petition the Court held that the view expressed by the CBDT stating that, concession and excess indulgence would demotivating effect on honest taxpayers making regular and prompt tax deposit.  High Court held that dismissal of application is held to be justified. On appeal the Court held  that  amount with interest stood deposited in terms of CBDT Notification No. 103/2019, dated 13-12-2019 assessee would be entitled to benefit of Income Declaration Scheme of 2016.

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