Section 139, 234A of Income Tax Act, 1961—Extension of due date to file ITR—In the instant case, a PIL has been filed by Rajasthan Tax Consultants Association, Jaipur inter alia with the prayer that the Union of India and CBDT may be directed to extend the due date for filing Tax Audit Reports and Income Tax Returns.

Held that—Taking into consideration the fact that CBDT has already extended the date for filing TARs and ITRs by those assessee whose accounts are not required to be audited for a month without levy of any interest, we deem it appropriate to direct Respondent No. 2, CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due date for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably before 10.10.2018. [THE RAJASTHAN TAX CONSULTANTS ASSOCIATION VERSUS UNION OF INDIA] [2018] [6] [ITCD Online] [1] [RAJASTHAN HIGH COURT]