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.

More Under Income Tax

Posted Under

Category : Income Tax (28049)
Type : Articles (17770)

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.

Leave a Reply

Your email address will not be published.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