Gujarat High Court Reprimands CBDT Over Decade-Long Delay in Releasing ITR Utilities

In a stern judicial intervention, the Hon'ble High Court of Gujarat has severely reprimanded the Central Board of Direct Taxes (CBDT) for its continuous failure to issue e-filing utilities on schedule. Adjudicating upon Special Civil Application No. 16428 of 2025, the Court expressed profound dissatisfaction over the revenue department's inability to adhere to previous judicial mandates regarding the timely availability of Income Tax Return (ITR) forms.

The litigation underscores a systemic administrative bottleneck that has plagued professionals and the ordinary assessee for over a decade, resulting in unwarranted penal interest and compliance hurdles under the Income Tax Act 1961.

Genesis of the Dispute

The legal proceedings were initiated by the Chartered Accountants Association Surat (CAAS). Represented by its President, CA Hardik Kakadiya, appearing in person alongside Advocate Dr. Avinash Poddar, the petitioners brought to light several critical deficiencies in the current digital tax infrastructure.