Income-tax return — Must be filed in the form prescribed by the statutory authority.

3 Income-tax return — Must
be filed in the form prescribed by the statutory authority.

[Union of India & Others
v. I.T. Bar Association, Lucknow, (2010) 324 ITR 80 (SC)]

By the impugned order, the
High Court had permitted the assessees to file income-tax returns in Form Saral
2D instead of Form ITR-1 to ITR-8. It has been stated by the learned counsel
appearing on behalf of the respondent that this order was passed by the High
Court because of paucity of time and non-availability of adequate number of
forms. The Supreme Court held that whether the return should be filed in a
particular Form was not the business of the Court. It is for the statutory
authority to decide the same. The Supreme Court however, noted that the original
time for filing the return had been already expired, but the learned Additional
Solicitor General, appearing on behalf of the Union of India, had stated that
the time for filing the return in the prescribed Form was being extended in
relation to all categories of assessees. The Supreme Court noted this position
and set aside the impugned order with a direction that all the assessees, who
had already filed return in Form Saral 2D, pursuant to the impugned order passed
by the Allahabad High Court or any other High Court in the country, should file
return in the prescribed Form by the extended date.