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.
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Writ petition in Delhi High Court has been withdrawn and in Gujarat High Court a direction was given to CBDT for extending the time for ITRs subject to levy and payment of interest under section 234A of Income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.