Vide its order dated 30.09.2015 CBDT has extended due date only for the state of Haryana, Punjab , Union Territory of Chandigarh and Gujarat.

Download Official Copy of the orders in PDF Format

F.No.225/207/2016/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, TA.II Division

New Delhi dated the 30th of September, 2015

Order under Section 119 of the Income-tax Act, 1961

The Central Board of Direct Taxes, in compliance to the order of Hon’ble Punjab and Haryana High Court dated 29.09.2015 in case of Vishal Garg & Ors. vs Union of India & Anr.; CWP 19770/2015 and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby orders that the returns of income due to be e-Flied by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh.

2. This order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said Judgment.

(Rohit Garg)

Deputy-Secretary to the Government of India

——————————

F.No.225/207/2016/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, TA.II Division New Delhi dated the 30th of September, 2015

Order under Section 119 of the Income-tax Act, 1961

The Central Board of Direct Taxes, in compliance to the order of Hon’ble Gujarat High Court dated 29.09.2015 in case of All Gujarat Federation of Tax Consultants vs. CBDT ; Special Civil Application No. 15075 of 2015  and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby orders that the returns of income due to be e-Flied by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State of Gujarat.

2. This order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said Judgment.

(Rohit Garg)

Deputy-Secretary to the Government of India

Latest Status of various Petitions in High Courts for Extension of Tax Audit Due Date –

Tax Audit Date Extension- Status of High Courts Appeals

Author Bio

Qualification: CA in Practice
Company: Taxguru / Sandeep Kanoi & Associates
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 711
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

My Published Posts

More Under Income Tax

0 Comments

  1. Devesh says:

    This order will only increase litigation as it limits the Judicial Authority and challenges principles of juris-prudence!!

    Now if we quote a decision of a High Court which is not of the Assessee’s Jurisdiction the AO is out rightly going to reject such order, taking precedence from this CBDT order.

    1. Sanjeev K Arora says:

      Date extended for both TAR & ITR
      Due Date for efiling 30.09.2015 is replaced with 31.10.2015
      Its include all things which is due on 30.09.2015

  2. Samiinathan says:

    CBDT HAS LOWERED THE IMAGE OF THE GOVT & FINANCE MINISTER. THEY CAN CREATE A SEPARAE LAW FOR EACH STATE. BJP HAS BEEN PUT IN BAD LIGHT BECAUSE OF A FEW OFFICIALS AND MADE PC BETTER THAN AJ.

  3. rajenfra says:

    Until today it was known that such and such law is applicable to whole of india except the sate of jammu & kashmir, but from today we have something which applies to whole of india except punjab, haryana, chandigarh & gujarat…….. making of the new era ???????????

  4. Abdul Pasha says:

    I see no reason why date should be extended,since its the businessman who are delaying to get their accounts prepared on time. I think penalties are must to lazy assesses but it should be only in the nature of interest and not as penalty as is being currently levied.

  5. Satish kumar says:

    Is cbdt is working on FM words? is cbdt is doing right thing? it’s like a scripted drama. they have to extend the due date and they know it very well.

    1. B.B.GUPTA says:

      CBDT is not behaving like matured institution. CBDT has released ITR form more than 4 months late, why they are harassing assessee to satisfy ego of some one person. CBDT should know, India is democratic country and it can’t go against wishes of people. Date should be extended equal to the days of late releasing the ITR form.
      B.B.GUPTA

  6. Shyam Lal Naik says:

    A High Court judgment on a central law has pan India application, unless there are contrary judgment of jurisdictional High Court.

    The action on the part of CBDT is against the court’s verdict and is contempt of Court.

    It appears that the Government is looking at penalties etc to fill it’s coffers. It wishes to enrich itself at the cost of Citizens’ suffering.

    1. nagesh says:

      due date for tax audit report u/s 44AB is due date of return u/s 139. once the extension of due date is given for returns u/s 139, tax audit date also gets extended

  7. ca hitesh says:

    British Raj legacy well kept – Divide and Rule. Well done CBDT. Deserve one more ” Prime Minister’s award for excellence in Public Administration”

  8. Vipul Shah says:

    I feel it is a fit case to analyse the jurisdiction of High Courts to entertain such cases where the Central Acts are concerned and entire country is affected.

    It is a case of violation of constitutional rights as one HC feels extension is justified and benefit is given to that state alone which is discrimination of two persons by the State for the same situation.

    I think the High Courts on their own should direct the appellant to approach the SC since it is concerning the entire country and not to a specific state.

  9. ca hitesh says:

    Year on year problem!!! CBDT is manned (womanned) by adamant officers. Never happend in the history. Is this the ease in doing business in india? Tax payers must not vote again NDA to power.This Govt is taking and treating Business class very lightly. Mr. Modi, Mr. Jetly – Make in India dream possible with this type of attitude? Appeal all business community voters in Bihar to vote any one except NDA

  10. RUPESH says:

    Yes CBDT has taken the wise decision for not extending the due date. I think that CA’s are overburden with their work and now its time for the government to think to allow non CA’s for Tax Audit Purpose like Tax Advocates, CS,ICWA to carry out the Tax Audit work as all are practicing on taxation side.

  11. Mahaveer says:

    can any one explain the source. In todays circular its said Goverment of Incite. i have never heard about such Government.
    F.No.225/207/2016/ITA.II
    Government of incite
    Ministry of Finance
    Department of Revenue
    Central Board of Direct Taxes

    North-Block, TA.II Division

  12. Rajiv Sharma says:

    This Act of CBDT is against the national interest where there notification demarcated the assessees on account of geographical parameters within India.

    Moreover it shows the dictator attitute of the CBDT towards the public at large and also sort of showing superior then the Hon’ble High Courts. Such acts of CBDT will tarnish the image and standing of the BJP Govt especially our worthy Prime Minister who has been continuously trying for the market to make in India.

  13. Advocate P N Rajan says:

    In-equality, ends of justice do not meet as the extension applies only for certain states in India when the problem is faced by the entire public of India. CBDT is doing a commendable job in separating Indian states.

  14. Sai says:

    Dear Sir,

    It is requested to CBDT that the extention of date from 30 September to 31 October shall be applicable to all states as the same problems exist with the practitioners across the country. It will be a kind of injustice to the assessees of the other states. Is the Govt expects every assessee to file a separate writ with Court to seeking a remedy.

  15. VINIT KUMAR (L.L.B) says:

    what is govt action is not justifiable because all state are suffering the same problem but govt benefit of only some most valuable B.J.P govt state so I am not favoring this Notification.

  16. RANGOONWALA -CA says:

    IT SEEMS PERSONS SITTING AT THE HELM OF THE AFFAIRS AT CBDT ARE INTERESTED IN HARASSING CA and TAX PAYING INDIANS SEEMS CBDT IS FIGHTING WITH TERRORIST.

  17. ankush says:

    what is going on?
    after the above notification it is not clear that it has extended the due date of tax audit.
    Instead of clearing the confusion again this notification has created confusion.

  18. Shekhar Athalye says:

    CBDT notification is in contempt of court.Under the Constitution High Courts are courts of special significance. As the Bombay High Court observed, when an order is passed in writ under article 226 it applies to whole of India. The officer who issued the notification limiting High court judgement only to that state must be charged with contempt of court. Shri Arun Jaitley must speak his mind.

  19. mady says:

    The Hon’ble Courts Order to remove difficulty of Public at large by extension of date but CBDT is acting smart and extending only for the Jurisdictional Courts where High Court Order was delivered.
    CBDT officers should be given show cause on their action which does not justify the non acknowledgement of hardship of remaining states. Hardship, if any, is faced in the country as a whole.

  20. Dilip Ojha says:

    The ground for directing the CBDT for extension of time up to 31/10/2015 is delay in publication of certain e-forms required for filing of the Income Tax Return. There is no special reason for any particular State for such direction of the honorable Courts. It is unjustified on the part of CBDT to allow assessee of some States by granting extension only because the jurisdictional High Court has passed an order. With due respect I am of the opinion that either the CBDT should appeal against such orders or grant extension for all assessees in India irrespective of the States whose High Courts have directed for extension of time.

  21. KAVINDRA CHHAJER says:

    THIS IS BED IN NATURAL JUSTICS, THIS IS PARCIALTY WITH OTHER CITIZEN OF INDIA. CBDT MUST THINK ABOUT IT. OTHER WISE CA INSTITURE WILL GO TO SUPREME COURT FOR JUSTICS.

  22. Ajay Maheshwari says:

    Incite means to persuade someone to act in unlawful way.

    LOL!!!

    Government of Incite may mean Government which persuades to act in unlawful way..

  23. Vishal Kokadwar says:

    More than 40% of the nation’s tax is from MUMBAI…. how can FM and CBDT ignore this when the order is passed….. For direct tax we have only one tax which is a Federal tax then why benefit to few states…..

  24. Mukesh Kumar Arora says:

    What a tragic day for this great democratic nation. How these arrogant officers with sick minds and intense prejudice occupy the positions which are meant for protecting the interest of the general public. How can they defy and shamelessly disregard the verdict of the honourable judiciary of the county. It is indeed an alarming situation for the profession. Any government any FM any CBDT chairman all these are carrying so much aversion towards this noble profession. Its a matter of great concern to know whose sick mind is behind this dirty affair.

  25. NATABAR PANDA,Advocate,Cuttack says:

    The above order of CBDT seems to be fake. The CBDT will not pass orders concerning a particular State, because Tax Payers as well as Tax Professionals of India are affected. Hence this type of order has no value at all.

  26. Suresh says:

    Thats why all states are not recommending to GST,Nothing we can do, Ignorance of Law no Excuse, So try to escape from that, what ever we want to able we will file afterwords declare as Non Tax Audit Means 44-AD, what they can do we will see.

    If you agree with decision, this year on-wards Please make Rule separately for each state OK. Useless fellows

  27. jay bhanushali says:

    Height of arrogance. We voted this government so that we could be heard unlike the previous one who cared a damn for the voice of people. I do not understand such a high handed behavior on the part of the government.Is this the ego problem of the FM or that of the babus? It is this behavior of the govt. which hinders the international community from investing in India. PM said that talks can solve the problems. But for the talks one should be called for discussion. FM said he will look into the matter But when. When not in power the political leaders are sweet to the public and once in power they speak a different tune. I feel NAMO needs a better team. If such a small issue raises the ego problems of the ministers than God help this country

  28. p s ananda rao says:

    This is absolute ridiculous, and discrimination by CBDT. It seems the assessees of the the other 4 states are different from the assessees of other parts of the country. Really this shows how the CBDT works, it would have been better if they had not given any extension rather than giving it on 30th . Simply ridiculous

  29. Raghunandan Magotra says:

    Nice Work CBDT . it shows your spirits ” Give only to those who have the gutts to snatch. bheekh mangany balai ko qun dena”

    But remember in the end the meek will rule the world.

  30. ramanathan says:

    what an attitude the CBDT has. Mother will never have partiality towards sons.

    Why assessee’s in other states should suffer.

    IS LAW AND PROVISIONS OF THE ACT COMMON TO EVERYONE

  31. Digesh Rambhia says:

    All state who haven’t got the extension should now file a case against CBDT on the grounds of discrimination and S/119 conditional order. And specifically the officer signing the order should be held responsible and be taken as party to the case specifically

  32. T.R.Bhave says:

    What about the state of Karnataka. The High Court had directed CBDT to report to
    the Court about extension of date. Whether only return filing date is extended or
    tax audit date is also extended.

  33. ADV. SANJAYKUMAR THAKKAR says:

    Dear Friends,
    Rather then commenting here lets all act together as team. Lets stop dealing with IT Department for assessments till 31.03.2016 and even lets all stop filing returns. This will surely impact the flow of revenue and even the officers will be pinched by the pressure of completing assessment till 31.03.2016. And then we have to see how CBDT manages the time limit. If we all protest by our action rather then words, it will have great impact.

  34. nandakumar says:

    how can the law be different to different states? cbit is penalising those states who have not filed writ petitions>
    if so they should give relief only to those who filed cases and not even to the entire state?
    very pitable handling

  35. CA Harshit Kabra says:

    CBDT has not clarified in the due date is also extended for furnishing Audit Report also, which requires clarification from CBDT.

    CA Harshit Kabra

    Reply

    1. girish says:

      IT IS NOT A FAKE ORDER. THE COPY FORWARDED TO ME BY AN INCOME TAX OFFICER HAS INDIA WRITTEN. IT IS A SPLENDID JOB ON THE PART OF CBDT TO DIVIDE THE NATION. THREE CHEERS TO THE INDIAN BUREAUCRACY!!!!!!!!! TIME FOR CA’s to UNITE AND SHOW THESE SPOILT BRATS WHY THEY NEED US!!!!!!

    2. Rajesh says:

      Honestly speaking these guys at CBDT do not understand the Powers of Hon High Courts under A.226/227 (Writ Power). These writs are invoked by the High Court (Any High Court) in case the officials action is not as per law and questionable. These writs have pan India implications and CBDT cannot be choosy. Not only bosses of CBDT but their legal advisers should be sent to basic training. Our country deserve better people, they are making a la Gajndra Chauhan type case here at CBDT. I though our FM was an intelligent fellow, sorry Jetliji, you have done us no proud.

  36. Ajay Maheshwari says:

    If this is not a fake notification, then it is a “LOL” notification.

    The CBDT believes that it has done wrong only with assessees of the specified states.

    Really…cant stop laughing…

    1. Niranjan says:

      It is a classic example of ADAMANT attitude.
      When there is no such revenue loss, the CBDT should have extended the due date well in advance….

      IT IS TRUE IN INDIA WE HAVE TAX TERRORISM

    2. CA says:

      This govt only tweets and take decision and conveys decisions only on twitter without applying mind, it is sheer high handedness of FM and officials of CBDT WHO TAKE DECISIONS ON FACE BOOK AND TWITTER, jAI ho digital India

  37. Vikram Thanvi says:

    Why only for those Areas. Someday, some district court will direct CBDT then, whether it will give this kind of extension for that district only. It should be given to all. I hope they will consider it by 5 pm today.

  38. ADV. SANJAYKUMAR THAKKAR says:

    Well Honestly dont understand what to comment on this kind of notification ? People have to be careful in selecting government.

  39. s ramachandra rao says:

    what a peevish way of looking at issues. Now all associations will have to move the courts again to get a reprieve. All other conditions being equal how can some people alone gain over the rest

  40. Ashwani Joshi says:

    The order of the Hon’ble P & H High court is not dated 28/09/2015 as given in notification but 29/09/2015. Please correct it. Irresponsibility is clear. Stubbornness is our habit.

  41. Anas Rasheed says:

    Dear Sir,

    It is requested to CBDT that extention of date from 30 September to 31 October shall be applicable to all states as the same problems exist with the practitioner across the country. It will be a kind of injustice to the assessees of the other states

  42. Ashwani Joshi says:

    Hon’ble Punjab & Haryana did not pronounce judgement on 28th Sept 2015 as given in notification.It was pronounced on 29.09.2015. The officer is not uptodate. But stubbornness is there. Double standards.

  43. Dhaval says:

    Very weird decision. Did institute never passed any of the person at the helm right now?

    Shall we not file RTIs in the working and delays of the CBDT?

  44. nilesh lad says:

    whether above news is true only extends date of tax audit is only in punjab,haryana and gujarat state
    What about other States
    Pls.repy if any upadtes

  45. NEERAJ GUPTA says:

    दुसरे राज्य क्या देश का हिस्सा नहीं हैं जो केवल इनके लिए ही ये दरियादिली हुई है

  46. Manan Gupta says:

    This order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said Judgment.

    Will some one please elaborate this Line.

  47. Chintan says:

    So now CBDT wants people to file writs in all High Courts if everyone gets extension.
    That means they want to increase work of all HCs.

    Mockery of law and spirit.

    BTW, Bombay HC had given judgement that if one HC gives judgement on Section 226, it is binding on all HC of country. Lets see what is implication of that judgement.

Leave a Comment

Your email address will not be published. Required fields are marked *