As we all know last date for Income Tax Return Filing for For Corporate & non corporate assessees   (i.e. Partnership Firm ,LLP, Proprietorship Firm, HUF) whose accounts are required to be audited  under Income tax act or any other act for the time being in force is 30.09.2012. As 30th September is a holiday i.e. Sunday so there arise a question whether last date of return filing will remain 30th September or it will get extended to 01.10.2012 (Monday).

We have find following clarification provided by Income Tax Department on there website :-

Qus : If the last date of filing falls on Saturday or Sunday or Public Holiday and Income Tax Department is closed on these days, can subsequent Monday be treated as “Last date of Filing”? 
Answer: Yes, if Income Tax Department is closed on these days. Otherwise, No.
In view of above clarification we can conclude that if department keeps its offices open on Sunday then last date will remain 30th September for those Assessees who are not required to file there income tax return online otherwise it will get extended to 01.10.2012.
For Assessees who are required to file return compulsorily online , Due date may not get extended even if department do not keep its office open on 30.09.2012 (Sunday) as Departments online return filing website will be working even on Sunday.
We would like our readers convey there view on the issue by way of comment below the post.

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0 responses to “Last Date of Income Tax Return Filing 30.09.2012 or 01.10.2012?”

  1. HARINI NARASIMHAN says:

    i have a doubt when is the last date for filing income tax is it 31st of july or 30th of september i have a big doubt why sometimes it is extended to 30 th of sep??? I have a big doubt can any one suggest me a good answer which is correct due date for 2012-13 and 2013-14???

  2. meraj says:

    Dear sir,

    please tell me income tax due or not for 2012-13. if we close our busniess in october and inform to department. and pay all other taxses in busniess closing date.

  3. FC says:

    (1) Can any of the experts confirm what would be treated as the last date of filing ITR6 – 30.sep.2012 or 01.oct.2012? (2) The return was filed at 2AM on 01.oct.2012 (took 5 hours to upload because of some wierd errors in the last stage). Can this return be revised?

  4. santosh says:

    I have a club, but i got registered under society registration act, my self i deposited 50000 in this society a/c, no income and exependiture, shall i make IT return, is it compulsory.

  5. FC says:

    What is the final date now? Can any one confirm it since both the dates are past now? The ITR-6 was filed at 2 AM on 1.Oct.2012.

  6. S.Ramachandran says:

    I give below my views :

    i. As per General Clauses Act, if the last day happens to be a holiday, then the next working day is reckoned as the last day. Here 30th September is a Sunday and so 1st October is the last day.

    ii. A clarification provided by Income Tax Department cannot overthrow a central enactment. An Act of Parliament could not be amended by any authority whatsoever much less by the Board under its powers under Section 119 of the Act. Please see S V Gopala Rao & Others V CIT (2004) 270 ITR 433 AP.

    iii. Enough of legal logic. Now some simple logic. A sunday or a public holiday is meant for every human being in the country. It is not the entitlement of only government servants. it applies to all. The employees of the assessees are also entitled to holidays. They are not bound to work on holidays. In all discussions the feeling is that holidays are only meant for the department employees and not for assessees. The discussion proceeds on the logic that if the income tax office is open on a holiday then all the assessees and their concerned employees will have to work on that day and file the returns. I guess this is not what is intended. Keeping the counters open is only an assessee-friendly measure by the Income Tax Department. It is meant to facilitate matters and also to create better awareness.

    To sum up 1st October, 2012 should be the last date for filing returns.

  7. DHIREN ZAVERI says:

    THE BANK HAVE CLOSING DAY 29TH SEP 2012 AND NEXT DAY IS SUNDAY ALSO BANK CLOSE. HOW WE DEPOSIT CASH FOR E PAYMENT IN BANK??

  8. yogesh shah says:

    The Department should extend the due date for filing the returns of Trusts as there is holiday on 30th Sept, 2012.

  9. D.R. Soni says:

    Please See notification no.225/163/2012/TA-II dated 28-09-2012, accordingly the income tax department will remain open on 29/9/12 & 31/9/12 for accepting the returns. However so far no news whether the banks will be open on 30/09/2012 for accepting self assessment tax payment. I feel the the bank should also remain open on 30/09/2012 so as to comply with the notification as stated above otherwise another notification will be in offing extending the date to 01/10/2012.

  10. D.R. Soni says:

    Please See notification no.225/163/2012/TA-II dated 29-09-2012, accordingly the income tax department will remain open on 29/9/12 & 31/9/12 for accepting the returns. However so far no news whether the banks will be open on 30/09/2012 for accepting self assessment tax payment. I feel the the bank should also remain open on 30/09/2012 so as to comply with the notification as stated above otherwise another notification will be in offing extending the date to 01/10/2012.

  11. CASuhas Vadulekar says:

    Important thing is Department/ office of IT are not open but IT dept is making special arrangement by opening of receipt counters on 29th & 30th. But I can’t understand what will be use of these counters ?? As per holiday list of department 30th Sept is holiday being Sunday. So there is no doubt that next day will be due date. Further circular and section 10 are always there to support this view.

  12. VJ says:

    Since we are growing with lot of problems, we need to think over in direction also.

    (i.e) what ever we get, we need eye to see it, like that we need power (Electricity) to read and comply rules .

    Abled(wealthy) people would have complied already, but for the unwealthy
    people, deptt may show their grace with an extention.

    Vijai

  13. sbboob&associates says:

    Satish says, according to sec.10 of THE GENERAL CLAUSES ACT 1897 read with circular No. 639 dated 13th Nov 1992 along with sec.139 & 192 of the Income Tax act & CBDT Circular No. F NO. 220/5/92-ITA-II dated 13.11.92 “IT IS HEREBY CLARIFIED THAT, WHERE THE LAST DAY FOR FILING RETURN OF INCOME/LOSS IS A DAY ON WHICH OFFICE IS CLOSED, THE ASSESSEE CAN FILE THE RETURN ON THE NEXT DAY AFTERWARDS ON WHICH THE OFFICE IS OPEN”. Now the question arises, that in case of efiling, what meaning should be drawn, from above sec. & Circulars, about the real date for filing the Income Tax Return.The CBDT should clarify the same.

  14. Nitin Kr Sharma says:

    Last date I say 15-10-2012

  15. mayank says:

    I think The Government should EXTEND the date till 31st October 2012 in view of the GANESHOTSAV being selebrated till 28th SEPTEMBER 2012.

    This festival is being cerlebrated all over the WORLD by INDIANS of any caste creed or religion.

    I request the taxguru people to forward this request to the Goverment and CBDT for their consideration.

  16. A K srivastava says:

    No doubt if the last day happens to be a holiday, the limitation gets extended to the next working day. But keep in mind that the Department keeps its office open on the last day. Therefore do not take a chance and file return by 30.09.2012

  17. viswanathan says:

    In view of the sever power cut extrending to nearly 14 to 16 hours a day in the mofusil towns of Tamil Nadu, the auditors offices are not able to function effectively and the the productivity of their official works have drastifcally comedown. Hence the works could not be carried out in a scheduled manner. In view of the above hardship, it is requested on behalf of the CA fraternities of Tamil Nadu, to extend the due date atleast by a fortnight.

  18. Vishvas agrawal says:

    In my view Last date for Filling Tax Return for A.Y.2012-13 would be 01st October,2012 Only. The reason is as under :

    1. Sunday being Public Holiday – section 10 of the General Clauses Act,
    1897will be applicable
    2. Though Income tax web site is open for return filling 24X7 but banks will
    be closed on Sunday – what if somebody is suppose to pay Self Assessment
    tax ?
    3. All the Assessee are not supposed to file online tax return, what if
    somebody would like to file physical return?
    4. Please refer to Intimation of A.Y.2011-12 wherein due date was mentioned
    as 01/08/2011 instead of 31st July,2011 being Sunday. – Please note that
    no separate Notification/Press Release issued by the department.
    5. Further reference to Circular : No. 676, dated 14-1-1994.
    6. Circular No.639 dated 13.11.1992 which says that return can be filed on
    the next working day if the last date happens to be a public holiday.
    7. 29th September,2012, Saturday – Ganesh Vishargen – This can be consider
    by department for Extension of due date over and above 1st October,2012

  19. CA. Subhah Chandra Podder says:

    Why you should wait for the last date of filling Income Tax Returns for the assessment year 2012-2013 ? I do not find the reason for extension of date / or 30/09/2012 or 01/010/2012. What ever your obligation to any authority Act well before the due date / last date. It will help you most. I always advise my client to perform at least 10 to 15 days before the due date. They are acting as per advise save and except special circumstances beyond their control. one of my client visited my office on 08/09/2012 for Advance payment of Income Tax ( first installment – due date 15/09/2012 ) for the assessment year 2013-2014 and have to file tax returns of the company , filling Annual return to ROC (MCA ) . I / We fixed the target date 14/09/2012. They act , and filed every thing by 14/09/2012.
    On 17/09/2012 their Managing Director expired . If they make delayed whole matters will be in mess. Hence , my request is Jo Karna Hai Torant Kore . then relax/ concentrate on other issues.
    CA. Subhash Chandra Podder ,FCA
    Kolkata
    22/09/2012

  20. Deepa says:

    Whatever be the date of filing return it should be unanimous,both for the assessee filinig return online or otherwise, to avoid any confusion.

  21. Harish Aery says:

    All audit returns are to be sent on line then why offices to remain open on Sunday No need to give extension either.

  22. S Subramanian says:

    As long as the earlier clarification has not been withdrawn or amended, the same stands good and the due date for filing the return will be only 1st October 2012. The fact that the server will be up even on holidays is of no consequence.

  23. Jayabalan says:

    I aggree eith JAVED FAROOQI . Even though the IT site will be operating even on sundays, we cannot pay the tax on 30th September 2012 being sunday. Sec 10 of the General clauses Act 1897 reads like this:-

    10. Computation of time –
    (1) Where, by any (Central Act) or regulation made after the commencement of this Act, any act or proceeding is directed to allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open. Provided that nothing is this section shall apply to any act or proceeding to which the (Indian Limitation Act, 1877 (15 of 1877), applies. This section applies also to all (Central Acts) and Regulations made on or after the fourteenth day of January 1887.

    So, as the Banks are closed for payment of tax due on the return and Income tax office to which we are going to file is also closed, I think Oct 1st should be the last date for filing the return. Mere fact that the online filing facility is available on that day may not be correct to say that last day is 30th Sep 12. This is my humble view. It is always better on the part of the IT Department to make it public about their stand to avoid confusion.

  24. T J Advani says:

    There will be no effect, for the assessees whose accounts are subject to audit, if the banks are not working, because the payment of the tax in their cases has to be made through the net banking. The net banking payment is open 24 hours. In those cases the date cannot be extended to 1st October.

  25. CA.Lalith Kataria says:

    Due date for online filing for cases whose accounts are required to be audited will not be extended because eventhough 30th september is sunday, from website of IT department we will be able to file returns online.

  26. Ashok Shah says:

    One day does not make much difference. As a good practice to Serve tax payer one day should be granted on such situation irrespective of filing or not

  27. s l dhakker says:

    In my view, income tax filing due date should not be extended and I.Tax Department should operate on 30th September, in order to avoid confusion and unorganisation of Income TAx returns, as Departments online return filing website will be working even on Sunday.Payment of taxes can be made online.
    if the server is not functioning then the time shall be deemed to be extended.

    Thanks !

  28. CA R.S.KALRA says:

    VREY WELL SIR.THE LAST DATE WILL BE 01.10.2012

  29. L K Kathare says:

    The view of the department is in conflict with the provisions of section 10 of The General Clauses Act,1897 which is reproduced below;

    10. Computation of time –
    (1) Where, by any (Central Act) or regulation made after the commencement of this Act, any act or proceeding is directed to allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open.
    Provided that nothing is this section shall apply to any act or proceeding to which the (Indian Limitation Act, 1877 (15 of 1877), applies.
    This section applies also to all (Central Acts) and Regulations made on or after the fourteenth day of January 1887.

  30. ramesh anand says:

    in my view if the last of date of filling falls on holidays i.e. Saturday or Sunday, then the next date will be last date of filling of return or compliance.

  31. ramesh anand says:

    in my view if the last date of filling of return fall holidays i.e. Saturday or Sunday, the next working will be treated as last date for filling of return or date of compliance.

  32. Santosh Kumar Debata, TRP says:

    In my opinion, the last date for filing of Income Tax Return should be extended to next working day if the last date is saturday, sunday or a Public Holiday to all types of assessees. Because, most of the assessees are taking the help of Chartered Accountants and Tax Consultants for Filing of Income Tax Return online and such offices are remains closed on that days.

  33. Raju K says:

    It was the normal practise that I.T.Department kept opened on Last day i.e. 30th Sept., 2012(Sunday) being due date.

  34. CA Anandd Babunath says:

    Dear All

    I feel that the due date of Tax audits u/s. 44 AB i.e. 30th September 2012 will not change at any given point of time; even if it falls on a holiday. The basic condition for the tax audits are that these returns have to be filed electronically. In addition to the above we need not be present for physical filing. More so, the taxes need to be paid only through online payment, which will not be stopped by any bank on 30th of September 2012. In these circumstances expecting another day as extention is totally unreasonable. It is well settled proposition that the govt has provided 6 months for us to file the returns and do we need more time than this. In addition to the above, every one need more time when a due date is set; this attitude should be changed.

    THIS IS PURELY MY OPINION AND IF ANY ONE LIKE THIS MAY TAKE IT.

  35. Deepak Agarwal says:

    Last Date of Income Tax Return Filing shall be 01.10.2012, referring to section 10 of General Clauses Act, 1897, isn’t it???

  36. CA PRIYANKA JAIN says:

    I think date shud not be extended to 1st oct specially for online returns bcoz system will calculate interst automatically for nest month, as forms are designed in a manner considering 30th sep as last date for filling return.

  37. CA Manoj P Shah says:

    I think The Government should EXTEND the date till 31st October 2012 in view of the GANESHOTSAV being selebrated till 28th SEPTEMBER 2012.

    This festival is being cerlebrated all over the WORLD by INDIANS of any caste creed or religion.

    I request the taxguru people to forward this request to the Goverment and CBDT for their consideration.

  38. Manish Tatiwala says:

    Hi,

    Im my opinion the last date is 1st october only as the circular says that when last date is a holiday than next working day will be the last date, it is not for the department remains open or not it is for the assessee as well as professionals also that he is not obliged to work on holiday

  39. Vipul Sonar says:

    Hi Friends,

    As we facing the Problem while uploading the ITR on Income Tax e-filling Web Site in this week, is there any chances for extention of due date of filling of I.T. R. ???????????? Is there any news…….?

  40. Sanchit Jain says:

    I seriously believe that the due date should be extended for this year because of the revised Schedule VI implementation, as drafting of balance sheets has become cumbersome this year..

  41. Maulin says:

    IT Dept should work on Sunday and date remain same. but all should use Online facility for avoid rush on Dept office.

  42. R Balasubramanian says:

    To be fair this group as well, the Govt may extend the due date by one month, that is upto 30th October.
    Regards.
    R Balasubramanian, Chennai.

  43. P Chandrashekar says:

    Dear Sir,

    In my view, income tax filing due date should not be extended in any case and I.Tax Department should operate on 30th September, in order to avoid confusion and unorganisation of Income TAx returns.

    Rgds
    P Chandrashekar

  44. Harpreet Singh says:

    Refer any CPC intimation of AY 11-12, 31.07.2011 was Sunday and due date of ITR has been printed as 01.08.2011 on CPC Intimations.

    Further reference to Circular : No. 676, dated 14-1-1994.

  45. ratan says:

    Definately the due date will be 01/10/2012 no doubt about that. There is an old CBDT circular in this regard.

  46. vijay kumar walande says:

    Agreed with the above article.
    Anyhow, The IT department will be open on sunday it that is the last day of filing.

    If the assessee is to file ITR online than even at 11.59 PM in the night he can file. (Benifit of Online Filing).

  47. Kruti Shukla says:

    In my view, income tax filing due date should not be extended in any case and I.Tax Department should operate on 30th September, in order to avoid confusion and unorganisation of Income TAx returns.

    Thanks !

  48. SUNIL AGRAWAL says:

    as the department circular or notification is not there in this regard, it would be in my opinion it would be effective till next working day i.e. 01.10.2012.

  49. GEEYANKAY says:

    well all the categories whose return filing date is 30 09 2012 need to file online and what if it falls on sunday or holiday……..

    if the server is functioning be it anyday any time we can file the return

  50. Dileep Srivastava says:

    last date will not be extended in case of compulsory retrun filing if filling is accepted even if it is sunday on last date

  51. JAVED FAROOQI says:

    Sir,
    There is a bank holiday on 29 and 30 Sep.2012 and if we deposit tax on 30 sunday the mayment schudeled for monday and so we can not deposit tax on 30 and without payment of tax return can not submitted on line so i think the last date should be extended.please guide

    from:- javed farooqi

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