In the High Court at Hyderabad for the States of Telangana and Andhra Pradesh, AIFTP –South Zone represented by Vice President for the State of Telangana and Vice President –Andhra Pradesh have filed two Writ Petition Nos. 28159 & 28672 of 2014 questioning the notification issued by the Central Board for Direct  Taxes on 20-08-2014 extending the time for the audit report to 30-11-2014 as arbitrary, discriminatory and unjust and sought for a  direction to consider and dispose of the representations of All India Federation of Tax Practitioners dated 05-08-2014 and 13-05-2014 addressed to CBDT  Chairman and Union Finance Minister respectively and a direction to the Union of India and CBDT to issue appropriate directions for extending the time for filing of ITR.

Also Read- Status of ITR Due Date extension cases Pending before Various HCs

The two writ petitions have been disposed of by the Hon’ble High Court at Hyderabad on 23.09.2014 observing that there is no justification or reason to extend the date for TAR alone and not to extend the date for ITR and accordingly the Union of India and CBDT were directed to consider the contents of the representations of AIFTP mentioned above for extending the date for filing ITRs in tandem with the date for TAR and dispose of the representations well before the date for filing ITR i.e. 30-09-2014.

 Writ petition in Delhi High Court has been withdrawn and in Gujarat High Court a direction was given to CBDT for extending the time for ITRs subject to levy and payment of interest under section 234A of Income Tax Act, 1961 in cases the tax is not paid before 30-09-2014. It appears that such a facility to pay interest for belated returns is already and always available under the statute.

Therefore it appears that the direction of the High Court at Hyderabad to consider the representations of AIFTP for issue of extension  is more appropriate and apt in the present circumstances. The counsel for Union of India and CBDT would be communicating the direction of the High Court to the concerned for issue of appropriate orders.

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  1. Saraswathi Devi says:

    I request the High court state of telangana kindly issue direction to .C.B.D.T. FOR extention of due date of tax audit report . C.B.D.T. is not giving the same value to all the states in the union of india, the C.B.D.T. is giving more preference to some states and giving low preference to some states, thnis is not the justice, one high court give the directions to the C.B.D.T. , the direction is for the all over india, but the C.B.D.T. is not see like, their consideration is giving to their more respective states, therefore i request the C.B.D.T. dont create alligations between the states, kindly give the consideration to all the state.

    1. a.renuka says:

      Yes devi medam this is appsilutely right , C.B.D.T. is creations regional feelings between states, dont create that, law is equal of all states in the Indian, the C.B.D.T. is giving difference meaning, C.B.D.T. is giving some seperate consideration to some states, the extention is covered to all states in india .

  2. R k gaur says:

    The judgement of AP High court is well conceived and appropriately bodies have made the representation to tax administrative for synchronizing the date of Tax Audit report with the Return of Income. This is factual as well as most genuine demand of trade association.Filling of return is compliance as well as data capture for administrative purposes. There is no revenue loss to the Govt. as interest is being charged at much higher rates than the govt can deploy in any alternative revenue generation scheme.
    Notwithstanding, the tax payers are the back bone of the economy and their contribution to the GDP can not be ruled out vis a vis contribution of the administrative machinery.

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October 2020