Yogesh Jain Prop. Harsh Industries v. Central Board of Direct Taxes (Cbdt) & Ors.
Case brief
What is this about?
Delhi HC, Vibhu Bakhru & Tejas Karia JJ., 17.04.2025: W.P.(C) 16880/2024 (Yogesh Jain prop. Harsh Industries) and W.P.(C) 16890/2024 (Harsh Global) v. CBDT & Ors. — technical glitch blocked filing of system-generated Form 56F needed for deduction under section 10AA for AY 2024-25; representations dated 12.11.2024 and 18.11.2024 unanswered; proposal for disallowance raised for non-submission. Post-filing, access to furnish Form-56F was provided; CBDT Circular dated 18.02.2025 extended the filing window under Section 119(2)(b) Income Tax Act 1961; Revenue indicated belated Form-56F would be considered. Court passed no orders and disposed of the petitions and pending applications. Keywords: Form 56F, 10AA, AY 2024-25, Section 119(2)(b), technical glitch, CBDT circular, mandamus, disposal.
What did the court decide?
No writ or formal order issued; petitions disposed of on counsel's submissions — access to furnish Form-56F had been provided after filing, and counsel for the Revenue stated that the belatedly filed Form-56F would be taken into account in light of the CBDT Circular dated 18.02.2025 (extending the filing period under Section 119(2)(b) of the Income Tax Act, 1961). Pending applications also disposed of.