The Chamber Tax Consultants Mumbai have filed a Public Interest Litigation Petition ( PIL)  before the Bombay High Court with the grievance that the assesses were not allowed to claim rebate under section 87A on  special incomes while filing their return ITRs for the AY. 2024 -25 under the new tax regime post 5 th July , 2024 due to change made by the Department in the utility software . The High Court noted that rebate u/s  87A is substantive right which cannot be deprived by procedural changes such as changes in the utility software made by the department  . The PIL is listed for hearing on 9 th January 2025 . By way of interim relief , the Court has directed the CBDT to extend the date of filing of return of income of AY. 2024-25 from 31 st December 2024 at least up to 15 th January 2025 by forthwith issuing a notification u/ s 119 of the Income -tax Act , 1961 so that the assesses can file a belated /revised return and claim rebate u/s 87 A in such return .  (PIL (L) No . 32465 of 2024 dt.  December  20  th 2024  )