Quick Summary
The Bombay High Court on January 24, 2025, disposed of the Public Interest Litigation (PIL) filed by the Chamber of Tax Consultants concerning the eligibility of the rebate under Section 87A of the Income Tax Act, 1961. The bench, comprising Justice M. S. Sonak and Justice Jitendra Jain, ruled that the issue of eligibility for claiming the rebate is within the purview of the authorities under the Income Tax Act, who assess such claims during the processing of returns. The PIL was initiated by t
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FAQ :
The PIL was filed by the Chamber of Tax Consultants regarding the eligibility of taxpayers to claim the rebate under Section 87A of the Income Tax Act, particularly when the online utility initially prevented such claims.
The Bombay High Court disposed of the PIL on January 24, 2025.
The core issue was whether the Income Tax department was justified in modifying its online utility to block taxpayers from claiming the Section 87A rebate at the time of filing their returns.
The court ruled that the authorities under the Income Tax Act are responsible for assessing the eligibility of Section 87A rebate claims during the processing of tax returns.
Yes, the court indicated that assessees should not be prevented from making a claim, even if it's debatable, and such claims should be reviewed during the assessment process.
No, the court clarified that it refrained from judging the correctness of the arguments, stating that this is a matter for the quasi-judicial authorities to decide during the regular assessment process.
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