CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat
In a Historic/Landmark Judgment Delhi High Court in the case Avinash Gupta Vs. UOI has although not allowed extension of due date for filing ITR for AY 2015-16 but instructed the Govt. to ensure availability of forms for tax audit from the beginning of next assessment year. The Court has taken the cognisance of delay by CBDT in release of ITR forms which has become a habit of CBDT.
The Judgment will have long lasting effect as it may awake those involved and responsible for timely release of Income Tax Forms. Let’s Hope that CBDT/Govt will release ITR and other forms related to Tax Audit timely and as per the direction of Hon’ble Delhi High Court from A.Y. 2016-17.
Brief of the case:
In the present case petitioner, who is a chartered accountant, filed writ before Hon’ble HC and prayed to give direction to CBDT or Govt. of India to extend the date of filing the ITR and tax audit report u/s 44 AB to extent of the delay in number of days in notifying the prescribed forms under rule 12 of the IT Rules. It was also prayed to quash the notification dated 09.09.2015 by which respondents has not extended the date of filing ITR due by 30.09.2015. It was argued that in another category of assessees the time limit for filing ITR was extended due to which tax practitioner remained engaged in filing ITR of those assessees. After considering all the facts and circumstances court found itself unable to grant relief to the petitioner in absence of any legal mistake but after taking into consideration of moral mistake of respondents in not notifying the prescribed forms directed Govt. of India and CBDT to ensure the availability of prescribed forms under rule 12 of the IT Rules from the beginning of the next assessment year.
Facts of the case:
