Chamber of Tax Consultants  has made Request for extension of due date for filing income tax returns and tax audit reports for AY 2019-20 due on September 30, 2019  to Shri Pramod Chandra Mody, Chairman of CBDT. Text of the Representation is as follows:-

The Chamber of Tax Consultants 

Date: 16th September, 2019

To,
Shri Pramod Chandra Mody
Chairman
Central Board of Direct Taxes
North Block,
Delhi 110001.

Respected Sir,

Sub: Request for extension of due date for filing income tax returns and tax
audit reports for AY 2019-20 due on September 30, 2019

Dear Sir,

The Chamber of Tax Consultants (CTC), Mumbai was established in 1926. CTC is one of the oldest voluntary non-profit organisation in Mumbai, in its 93rd year, formed with the object of educating and updating its members on Tax and other laws. It has robust membership strength of about 4000 professionals, comprising Advocates, Chartered Accountants and Tax Practitioners. The Chamber also has created a niche with the Government & other regulatory authorities. It is one of the leading institutions for making effective representation with respect to Income Tax & Allied laws. It acts as a catalyst for bringing out necessary change both from the perspective of the Government as well as the Tax Payers.

The Chamber sincerely appreciates the efforts of the Government in making the procedures under the Income Tax assessee friendly. The progress can be seen in various arenas. The Government has been co-operative and responsive to in problem faced by the tax payers once brought to their attention. We also remarkably note that there has been no crashing of the income tax website due to heavy load even on the last day of income tax return filing due on August 31, 2019.

In the context of hardship being faced by the tax payers, Chartered Accountants (Auditors), and tax practitioners, we would like to state the following points which necessitate the extension of filing of income tax returns and tax audits which is due on September 30, 2019:

Delay in making available the income tax return utilities:

ITR Release Date of the Version
of Utility
ITR 3 May 10, 2019
ITR 5 May 28, 2019
ITR 6 July 08, 2019
ITR 7 June 04, 2019

The utilities should have been made available by 01.04.2019. The above utilities were available much after 01.04.2019. In case of ITR 6 the delay in release of utility is by 98 days.

Inspite of condemnation by the Courts at various instances, The Department has time and again delayed in making available the income tax returns utilities. Such delays cause the tax payers to face a great deal of problems. The versions of the income tax return utilities have been frequently updated. Such updates have hampered the process of preparing / re preparing and filing the return of income by the tax payers.

The release date of the latest versions of utilities of the returns (as late as on September 12, 2019) applicable to the assessees whose returns are due on September 30, 2019 is as follows:

ITR Release Date of the Latest
Version of Excel Utility
Release Date of the Latest
Version of Java Utility
ITR 3 September 12, 2019 September 12, 2019
ITR 5 August 7, 2019 August 6, 2019
ITR 6 August 14, 2019 September 12, 2019
ITR 7 August 19, 2019 September 12, 2019

It can be clearly seen that most of the income tax return utilities applicable to the assessees whose returns are due on September 30, 2019 have been updated on September 12, 2019 i. e. just before 18 days from the due date of filing.

Every updation leads to a further delay as the same has to be updated on software used by the stake holder.

Extension of the due date of July 31, 2019 to August 31, 2019:

Due to such delays and updates, the extension was granted by a month for income tax returns due on July 31, 2019. The said extension also has caused a spill over of the return filing due on July 31, 2019 to the month of August 2019. This leaves only a month for carrying out Tax Audit and completing the filing of Audit report and Income Tax Return due on September 30, 2019, where in true essence the law provided for 2 months which is now curtailed. Due to the voluminous data required to be filed by assesses covered under tax audit as well as by companies, it is very difficult to complete the filings in half the time period against 2 months as prescribed by the law.

Additional detailed information required in ITRs:

Many new/additional details are required to be given in the ITRs of assessment year 2019-20. Particularly in ITR 6, many new details need to be gathered and complied which are not readily available with the assessee. We shall be making a separate representation for the details to be submitted in ITR 6.

GST reconciliation:

The finalisation of statutory and tax audit also includes compilation and reconciliation of GST data. Many errors had been made in FY 2017-18 by the dealers and the same were/are to be rectified in either FY 2017-18 or FY 2018-19 which is now under audit. Reconciliation of the turnover, GST paid, ITC availed/utilised etc. with GST returns is long and time-consuming process.

Natural calamity:

You are well aware that many parts of our country have faced very heavy rainfall leading to floods and damage of life and property. A large number of working man days have been lost due to the same. The heavy monsoons have delayed the completion of financial statements and audits of assessees substantially and hence the time available will indeed be very short.

While tax payers grapple with the immense increase in reporting requirements, due to the reasons cited above, there is immense pressure on compliance. If reporting is to be done as correctly as possible, reasonably more time will certainly be required. It is therefore an earnest request on behalf of both tax payers as well as professional who enable them to do due compliances, to kindly extend the due date appropriately for which all stake holders would be obliged. Also, an early announcement to that effect would be of immense help to all involved in this process.

In view of the above reasons, we would have requested your good office to provide an extension for a month, however, due to many important and widely celebrated festivals throughout the country, such as Navratri, Durga Pooja, Diwali etc., we request your good office to provide an extension upto November 15, 2019 for filing of income tax returns and tax audit reports by the assesses for whom the due date otherwise is September 30, 2019.

Thanking you,
Sincerely,
For The Chamber of Tax Consultants

Sd/-
Vipul K. Choksi
President
Sd/-
Mahendra Sanghvi
Chairman
Sd/-
Apurva Shah
Co-Chairman

Law & Representation Committee

CC: Ms. Nirmala Sitharaman
Hon’ble Finance Minister
Ministry of Finance,
North Block, Parliament Street,
New Delhi –110 001

Download Representation in PDF Format

Dated Submitted by Link
16.09.2019 The Chamber of Tax Consultants Above Post
11.09.2019 All Gujarat Federation of Tax Consultants Extend Tax Audit and related ITR Filing Due Dates
19/08/2019 BCAS and 4 Others Representation on Income Tax and GST Issues faced by taxpayers
13/08/2019 Goods & Services Tax Practitioners Association of Maharashtra Extend GST, Income Tax and other due dates falling in Aug & Sep 2019
10/08/2019 Karnataka State Chartered Accountants Association Extend Due Date for Filing of Income Tax and GST Returns
18/07/2019 Tax Bar Association, Jodhpur Extend due date for filing of Income-tax returns to 30th Sept 2019

More Under Income Tax

87 Comments

  1. ketan chauhan says:

    PLZ EXTENSION OF TAX AUDITED RETURNED FILLING FOR A.Y 2019-20 TO UPTO 15 NOVEMBER DUE TO HEVY RAIN IN THIS YEAR AND STAFF IN PRESENT IN OFFICE AS WELL AS NAVTRI MEANS GARBA AND DIWALI .

    1. GOURANGA BGATTACGARHEE says:

      Extend due date to file income tax return & tax audit report Ay 2019-20 due Date 30.11.2019, Request to extend the date for filing the returns

  2. JyotirmayBhattattachsryya, Tax Practitioner says:

    Please extend the date upto 31.11.2019 thats we can prepare final report of accounts properly. Neither it is impossible to file all returns within short short period 30.9.2019 .
    With regards
    Jyotirmay Bhattacharyya

  3. DIPAK MEHTA says:

    ALL THE PEOPLE AND C.A.WHICH ARE LIABLE TO FILE ITR WITH AUDIT BEFORE 30 SEPT.2019 ARE VERY MUCH PRESSURE SO EXTENDED THE DATE UP TO 30TH NOVEMBER 2019.

  4. somnath banik says:

    its to difficult to us for submit tax audit report with in 9 days ….so sir please its extend for till November 30th.its my humble request to you..

  5. TELIKEPALLI SRINIVASA MURTHY says:

    Extension of time for filing itrs with audit report is the need of the hour owing to the fact of increased information and reconciliation required. CA s and Tax consultants are facing pathetic life to meet deadlines.. it is high time to consider time till 15th Nov for itrs with tax audit reports.

  6. Shambhu Nath Sinha says:

    Sir, the due date of Tax Audit and ITR filing should be extended because GST has given much pressure to file GSTR-1 by 10th & GSTR 3b by 20th of every month and reconciliation of GSTR-9, so you the H’nable FM are requested to extend the due date till 30.11.2019. It is most important for reducing the botheration. Thanking you.

  7. DHARMVEER KUMAR says:

    Extend due date for submission of Tax Audit Reports and Income Tax Returns by at least .(from 30 Sept 2019 to 15 Nov. 2019) We are waiting for your order in regard to due date extension…”

  8. KISHAN SHARMA says:

    IF THE FINANCE MINISTER NOT EXTENDED THE TAX AUDIT, ALL THE AUDITORS ACCOUNTANTS ARE BECAME MAD, THE CENTRAL GOVERNMENT GAMBLING WITH THE MERCHANTS AUDITORS AND ACCOUNTANTS, PLEASE DO NOT DO THIS MY HUMBLE REQUEST TO EXTEND TAX AUDIT TO NOV 30. 2019

  9. Hasham Makwani says:

    Respected sir,
    Very Humble request please extend the income tax filing tax audit files up to November 2019. G S T reconciliation work not yet done for the previous year after completing that we will able to do the work promptly So, Kindly Extent the date November 30th 2019

  10. V.Anantaraman says:

    31 st August should be the last date for filing income tax returns by persons whose accounts are not subject to any audit.
    31st December should be the last date for filing income tax returns by persons whose accounts are subject to audit.
    Every year asking for extension,filing writs in courts,etc have become regular feature.
    Please make life easy for every stakeholder.

  11. S.KARUNA says:

    Respected sir,
    Very Humble request please extend the income tax filing tax audit files up to November 2019. G S T reconciliation work not yet done for the previous year after completing that we will able to do the work promptly So, Kindly Extent the date November 30th 2019

  12. C V PROMOD says:

    Prayers before Hon FM and members CBDT to extend time for filing tax audit returns up to 31 October 2019.Mine being a one man army now I only I have completed non audit cases returns .Pressure is building plead to hear my request.

  13. Ajit says:

    If one look history of extension of due date for last 10 years, it is clear that tax audit date has to be extended due to one or other reasons. Hence, in fact, provisions of section 139(1) should be amend so as to due date for audit cases should be fixed to 30th November every year.

  14. Bhim Hasija says:

    Extend due date for submission of Tax Audit Reports and Income Tax Returns by at least 1.5 month (from 30 Sept 2019 to 15 Nov. 2019) We are waiting for your order in regard to due date extension…”

  15. Ranga says:

    Yes sir, Extension is required at least by 2 months as frequent charges are happend in the ITRs and thus software. Further extension of time will help to prepare accurate Financial Statements.

  16. Addagulla Sathyanarayana says:

    Well done friends.Any good programme wither to be made into law,make changes,extensions,modifications have to be initiated by intellectuals,experts groups to govt with perfect pros,cons ,benefits to public & govt.AM surely govt of present is very much practical taking most of good advises given on social medias like fb,twitter,instragram.We also have acess to pmo,ministers through social media+pmo direct .Its good recomondatoin to govt.i wish al the officials concerned should take this extension request favorabully and onsider so thath people feel convenient and govt get muchmore income. GOOD LUCK TO ALL MEEMBERS AND COMITEE MEEMBERS OF BOMBAY CHARTED ACCOUNTANTS ASSOCIATOIN.JAI JAWAAN- JAI KISAAN- JAI HIND. Hyderabad.A Sathyanarayana.
    Sr.Agri-Horticulture Advisor-Director.MARUUTI AGROTECH AND FERTIISSERS TECHNOLOGIES.HYDERABAD.INDIAWATSAp;9177979764.MAIL: maruutiagroech@gmail.com

  17. Mohd Aslam says:

    Extend due date for submission of Tax Audit Reports and Income Tax Returns by at least 1 month (from 30 Sept 2019 to 31 Oct 2019) We are waiting for your order in regard to due date extension…”

  18. Mohd Aslam says:

    By postpoing the announcement with regard to extension of due date department is unnecessary creating pressure.Department should announce extension at the earliest.

  19. RAKESH MISHRA says:

    It is very necessary to extend the due date of filling Tax audit report for 2018 19 because last date of individual return was 31st august, GSTR1-11SEPT 19 ,GSTR3B 20TH SEPT 19, HOW IT IS POSSIABLE FOR US TO DO SUCH HUGE FIGURE WORK SO PLZ EXTEND THE DUE DATE

    1. G.RAJARAM says:

      IF THE FINANCE MINISTER NOT EXTENDED THE TAX AUDIT, ALL THE AUDITORS ACCOUNTANTS ARE BECAME MAD, THE CENTRAL GOVERNMENT GAMBLING WITH THE MERCHANTS AUDITORS AND ACCOUNTANTS, PLEASE DO NOT DO THIS MY HUMBLE REQUEST TO EXTEND TAX AUDIT TO NOV 30. 2019

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