Public Interest Litigation Petitions filed by AIFTP & Associate Members

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1 Public Interest Litigation Petitions filed by AIFTP & Associate Members Sr. 1. All India Federation of Tax 1052 of (1994) 209 ITR Circular TDS on Govt. amended the Law. Practitioners jointly with the (Bom.)(HC) payment of professional fees Chamber of Income Tax for professional services. Consultants and Others v. UOI. 2. All India Federation of Tax 2464 of Income Tax Govt. provided accommodation Review Page 4 to Members of Income Tax to members of ITAT, Mumbai. Vol. XXIII April Appellate Tribunal, Bombay. 3. All India Federation of Tax 973 of () 228 ITR 68 Constitutional Validity was. (Bom.) (HC) VDIS Scheme,. upheld. 4. All India Federation of Tax SLP (1998) 231 ITR 24 Constitutional Validity was of (SC) VDIS Scheme,. upheld. 5. All India Federation of Tax 4241 of (1998) 97 Taxman High Court directed Govt. to Practitioners jointly with 48 (Raj.)(HC) to members of ITAT. provide accommodation to Rajasthan Tax Consultants v. members of ITAT. UOI UOI v. All Gujarat Federation of SLP Nos. AIFTP Journal Apex Court directed the Tax Practitioners April 2004 Page to members of ITAT. Government to provide 6905 of 34 accommodation, 1998 telephone, Newspaper, library, car, secretarial assistance, etc. 6. All India Federation of Tax CW (1999) 236 ITR 1. Kar Applicable even in respect of 4086 of (Delhi) Vivad Samadhan Scheme, Departmental appeals. Govt accepted the Judgment of Delhi High Court (1998) 234 ITR 62 (St.) 7. All India Federation of Tax SLP 556 Petition was withdrawn due to of 1998 levy of Tribunal fees and technical reason Govt. has appeal fees before CIT(A). amended the law. Now as Petition filed before Supreme regards levy of appeal fees before

2 Court under Article 32 of High Court. constitution of India. 8. All India Federation of Tax 142 of AIFTP Bulletin The Bombay High Court upheld Practitioners jointly with 1999 Vol. 14 Part B levy of Service Tax on the Bombay Oct. Nov. 98 levy of Service Tax. Supreme & Others. Page 49 Court upheld the order of the (2002) 256 ITR Bombay High Court. 401(Bom.) (2002) 254 (SC) ITR St. 254 CC 6901 of 2001(SLP) (2007) 293 ITR 406 (SC) 9. All India Federation of Tax WP (2001) 116 Office to Bombay High Court passed the Practitioners jointly with Income 624 of Taxman 418 Income Tax Appellate order allotting the space for Tax Appellate Tribunal Bar 1999 (Bom.) (HC) Tribunal Bombay for five functioning of five additional Association & Others (Bom.) additional Benches benches of ITAT. Because of SLP of 2002 dt. order of Bombay High Court all 10 benches of ITAT Mumbai are functioning from same premises The Hon ble Supreme Court 2002 ordered to maintain status quo of the matter. The matters is pending before the Bombay High Court. 10. All India Federation of Tax WP Discrimination while allotting Court directed to make Practitioners jointly with Income 2166 of the accommodation to Representation to Government. Tax Appellate Tribunal Bar 2002 Member of ITAT, who join As Government rejected the Association from the profession. representation the petition Government accepted the representation and at present became infructuous. (Order dt ) all the Members of ITAT are getting the residential accommodation. 11. UOI v. Shri R. P. Tolani, Judicial WP Contempt proceedings Pending for Final hearing. Member (AIFTP Joined as 808 of against the Estate manager

3 Intervener to bring correct facts before the court) 2000 for not following the order of the High Court for providing accommodation to members of ITAT 12. All India Federation of Tax WP (2003) 264 ITR National Tax Tribunal Stayed the operation of the of 466 (Orissa) Ordinance National Tax Tribunal Ordinance UOI moved an application to transfer all the petitions pending before various High Courts to Hon'ble Supreme Court. As the ordinance lapsed the petitions became infructuous. 13. P.C. Joshi (AIFTP) v. UOI. WP 2792 of 03 Constituted Validity of NTT Ordinance Lapsed - New Bill Introduced. 14. P. C. Joshi (On behalf of AIFTP) WP (2014) 227 National Tax Tribunal Supreme Court decided in favour v. UOI, (Madras Bar Association 621 & Taxman 151 (SC) of the assessee. v. UOI) 697 of 2007 T.C.C. Nos. 116 to 118 &150 of P. C. Joshi (On behalf of AIFTP) WP (2015) 273 CTR Levy of Service Tax on the Bombay High Court decided v. UOI 1927 of 113 (Bom)(HC) Representation Advice and against the petitioner, SLP is 2011 Arbitration by Advocates. admitted and pending for final hearing. before Supreme Court (SLA No of 2015 dt All India Federation of Tax WP Nos. (2013) 352 ITR Refunds TDS credit Court issued the direction to give 2659 & 273 (Delhi)(HC) credit of TDS and grant the 5443 of refunds without any harassment 2012 to taxpayers.

4 All India Federation of tax 2013 Delay in disposal of appeals Pending for final hearing Practioners v. UOI before Commissioner of Income tax (Appeals) 17. All India Federation of Tax WP. 13 Supreme Court Appointment of the Judges Petition filed before the Supreme of 2015 Advocates -on Collegiums Court to consider the suggestion Record of the Federation. Association v. UOI (2016) 5 SCC All India Federation of Tax WP Levy of Service Tax on Senior Matter admitted and pending for of Advocates final disposal before T&AP HC All India Federation of Tax Delhi High Court Direction of CBDT to CIT(A) to pass quality orders and additional units for Notice is issued, may be heard in the month of March, enhancement of the assessment and Penalty. 20. All India Federation of Tax WP OF 2018 Bombay High Court Appointment of Deputy Registrars and Assistant Registrars Pending for admission. PETITIONS FILED BY ASSOCIATION MEMBERS OF FEDERATION 19. The Chamber of Income Tax 2762 of First PIL Petition filed by the Law is amended. Consultants v. UOI 1992 Association challenging the constitutional validity of Income Tribunal fees from 250 to Income Tax Appellate Tribunal Bar 2350 of Income Tax Letter of Law Secretary to In the said matter the Law Association v. UOI 1996 Review April intervene in the judicial Secretary is held liable for pages 1 to 3 Vol. function of Income Tax contempt proceedings. Tribunal XXIII 1. Appellate Tribunal is held to be Court. (1999) 235 ITR 175(SC) ITAT vs. V. K. Agrawal challenged. The Hon ble Bombay High Court stayed the order of law secretary. Transfer Ajay Gandhi vs. B. Guidelines prescribed for transfer Petition Singh (2004) 265

5 Nos. 5 & ITR 451 (SC) of Members. 6 of AIFTP Journal Vol. 6 1, Jan., All Kerala OP (2002) 258 ITR Levy of Service Tax on Held constitutionally valid. Association v. UOI of 679 (Ker)(HC) Jodhpur (2002) 176 CTR Levy of Service Tax on Held constitutionally valid. Association Society v. UOI 177(Raj) (HC) 23. Association SPA Nos. (2001) 252 ITR 53 Levy of Service Tax on Held constitutionally valid. v. UOI 469 & (Guj.)( HC) 7220 of ITAT Bar Association v. UOI 624 of 99 Additional premises for the functioning of Court Rooms. Interim order dated 28th June, 2000, the Court directed the All India Radio to hand over the possession of the premises to the ITAT. SLP was filed before the Supreme Court 15549/2000 order dt SLP was dismissed in view of consensus arrived between the learned counsel for the parties. Status quo, regarding physical possession of the premises. Matter is pending before the Bombay High Court. 25. The Chamber of tax Consultants, WP (2014) 271 CTR Extension of the due date for CBDT was directed to look into Mumbai v. UOI 2492 of 155 (Bom.)(HC) filing of return the difficulties and take just and 2014 proper decision. 26. All Gujarat Federation of Tax SCA (2014) 271 CTR Extension of due date for Due date for filing the return was Consultants v. CBDT Nos. 113 (Guj.)(HC) filing of return. extended, strictures passed & against CBDT for seeking to take of advantages of its own wrong and 2014 disregarding genuine hardship of tax payers 27. Sales Tax Tribunal Bar WP Court directed the State Govt. Association v. State of 2013 of to members of the Sales Tax provide the accommodation to

6 Maharashtra 2013 rg Tribunal Maharashtra and Retirement age of Members of Sales Tax Tribunal members of the Sales tax Tribunal and consider increase in retirement age of Members of the Sales Tax Tribunal. Sales Tax Tribunal Bar WP Strictures passed at the attitude Association v. State of 2069 of rg to members of the Sales Tax of the Govt in creating hurdles Maharashtra 2015 Tribunal Maharashtra. and obstacles in the smooth working and functioning of All Tribunals and Courts. Copy of the order was forwarded to the Chief Secretary of the State. 28. The Chamber of Tax WP (2015) 378 ITR Return of income-extension CBDT was directed to forthwith Consultants v. UOI 2764 of 188 (Bom.)(HC) of date issue an order u/s 119 to extend 2015 due date for filing return of income to All Gujarat Federation of Tax SCA (2015) 378 ITR Return of income-extension Strictures passed against CBDT Consultants v. CBDT of 160 (Guj.)(HC) of due date for being lax and delaying issuing 2015 firms and then taking adamant stand by not extending due date of filing return of Income. CBDT was directed to issue order u/s 119 to extend the due date for filing of return to The Chamber of Tax WP (2018) 400 ITR Method of accounting- The ICDS which overrules the Consultants v. UOI NO (Delhi) (HC) Income computation and provisions of the Act, the Rules OF 2017 disclosure standards there under and the judicial dt precedents thereto, are struck down as ultra vires the Act. 31 Rajasthan Consultants WP (2018) 170 DTR Return of Income Extension CBDT is directed to consider the Association v. UOI of (Raj) (HC) of due date. representation of the Association dt. and waiver of interest by passing speaking order. 32. The Chamber of tax Consultants WP NO. Bombay High Direction of CBDT to CIT(A) Pending for admission. v. UOI 3343 of Court to pass quality orders and 2018 additional units for enhancement of the

7 assessment and Penalty.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SH. G.C. GUPTA, VICE PRESIDENT AND SH. INTURI RAMA RAO, ACCOUNTANT MEMBER. I.T.A Nos. 1766 to 1768/Del/2015 Assessment Years-2011-12