A writ petition has been filed with the High Court challenging a "Special Order" issued by the National Board of Revenue (NBR) making it mandatory for all tax payers to submit their income tax returns through online system.
Miazi Alamgir Alam Chowdhury, a lawyer of the Supreme Court, filed the petition on Sunday saying that the order is a direct violation of the Section 328(4) of the Income Tax Act 2023. The petitioner prayed to the High Court to issue a rule seeking an explanation as to why the Special Order issued on August 11 this year by the NBR Chairman shall not be declared without lawful authority.
Pending hearing of the rule, the petitioner also sought a stay on the operation of the Special Order so far as it relates to the Section 328(4) of the Income Tax Act 2023 and direction upon the NBR to maintain and continue the paper-based filing system for income tax returns for all individual taxpayers for the assessment year 2025-2026.
Law Secretary, Internal Resources Division Secretary of the Finance Ministry, NBR Chairman and others have been made respondents in the petition.
In a major push towards automated e-filing, the NBR issued an order saying that online income tax return submission is mandatory for all individual taxpayers across the country from this year. However, certain groups are exempt from the mandatory e-filing. Senior citizens aged 65 or above, physically challenged or differently abled taxpayers (upon submission of a medical certificate), taxpayers living abroad, and legal representatives filing on behalf of deceased individuals may still submit paper returns.
The tax authority said individuals in these categories may file returns manually, provided they meet the necessary conditions. If any taxpayer faces difficulties with online filing due to registration issues with the e-return system, they may submit a written application explaining the reason to the relevant deputy commissioner of taxes by October 31.
The writ petition said, "The Section 328(4) of the Income-tax Act 2023 empowers the Board to prescribe electronic filing only for any specified class of persons or any specified class of income. However, the NBR order, by prescribing universal e-filing, inverts the statutory language and travels beyond the delegated power."
"The Order was promulgated without any prior public consultation, without any regulatory impact assessment to gauge its effect on the vast digitally illiterate and rural population, and without establishing a robust, accessible, and free assistance infrastructure to facilitate this digital transition," read the petition.
The lawyer told the FE that the High Court bench of Justice Kazi Zinat Hoque and Justice Aynun Nahar Siddiqua may hold a hearing on the writ petition today.
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