Representation to CBDT requesting for extension of time for submission of Tax Audit Reports and related returns from 30th September, 2019 to 30th November, 2019

Section 44AB of the Income-tax Act, 1961 requires the assessee to get his accounts audited by an accountant before the specified date and furnish the same by that date, which for the AY 2019-20 is 30th September, 2019. Further, the due date for filing ITRs for assessees falling under clause (a) of Explanation 2 to section 139(1) of the Income-tax Act, 1961 for AY 2019-20 is 30th September, 2019 which is also fast approaching. In other words, the ‘specified date’ for the purpose of audit of accounts and furnishing report of such audit under section 44AB of Income-tax Act, 1961 is the due date of filing return of income under section 139(1) of Income tax Act, 1961.

Considering the probable hardships and concerns raised by members, the Direct Taxes Committee of ICAI has represented to the CBDT to extend the time for submission of tax audit reports and related returns from 30.09.2019 to 30.11.2019. We would like to inform members that based on the feedback about the various technical and practical difficulties being faced by tax payers in filing of the new forms of returns of income for AY 2019-20, the difficulties being faced by the taxpayers in filing the ITR Forms as well as tax audit report under section 44AB by 30th September 2019 have been conveyed to the CBDT vide a representation dated 16th September 2019. ICAI is also regularly following up with the office of the CBDT for consideration of its request for extension of due date of Income Tax Returns and TAR filing.

Some of the hardships (in brief) detailed in the above-mentioned representation are as follows:

1. Delay in release of utilities & continuous and regular updation in the Schemas of the ITR Form filing utility

2. Detailed information to be provided in ITR forms requires time

3. Extension of due date of filing ITR forms for AY 2019-20 from 31st July, 2019 to 31st August, 2019

4. Natural calamities like floods disrupting normal life in large parts of India

5. Other Statutory Obligations

This is being issued for the information of the members.

Warm Regards,

Chairman,
Direct Taxes Committee of ICAI

Source- https://resource.cdn.icai.org/56784dtc46060.pdf

Also Read

Details of Other Representation

S. No. Dated Submitted by Link
11. 19.09.2019 The Punjab Accountants Association Extend due date for filing audited Income tax reports / Returns
10. 16.09.2019 Western Maharashtra Tax Practitioners’ Association Extend due date for filling tax audit reports & related Income tax returns
9. 17.09.2019 District Taxation Bar Association (Direct Taxes), Ludhiana Extend last date of filing of ITR & Tax Audit Reports to 15.11.2019
8. 16.09.2019 Tax Bar Association, Jodhpur Extend due date for filing Tax Audit reports and ITR to 30 November 2019
7. 16.09.2019 The Chamber of Tax Consultants Extend due date to file income tax return and tax audit report
6. 13.09.2019 All India Federation of Tax Practitioners Extend due date to file ITR & tax audit reports by one month
5. 11.09.2019 All Gujarat Federation of Tax Consultants Extend Tax Audit and related ITR Filing Due Dates
4. 19/08/2019 BCAS and 4 Others Representation on Income Tax and GST Issues faced by taxpayers
3. 13/08/2019 Goods & Services Tax Practitioners Association of Maharashtra Extend GST, Income Tax and other due dates falling in Aug & Sep 2019
2. 10/08/2019 Karnataka State Chartered Accountants Association Extend Due Date for Filing of Income Tax and GST Returns
1. 18/07/2019 Tax Bar Association, Jodhpur Extend due date for filing of Income-tax returns to 30th Sept 2019

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152 Comments

  1. PARAS CHHAJED` says:

    Undoubtedly the tax fraternity is sincerely thankful to the Union Minister of Finance for having acceded to the requests for extension of the due date to 31st October 2019. The order issued on 27th September, 2019 however, is discriminatory, illogical and illegal in so far as it relates to charging of interest u/s 234A. The previous order extending due date from July 31st to August 31st did not ask for charging of interest u/s 234A. Section 234A where the return of income is furnished after the due date specified u/s139(1) then only interest is chargeable. When the due date is extended to 31st October, 2018 for the purpose of s. 139(1) then if he return is filed by that date it is filed well within the specified due date and asking to charge interest u/s 234A is without authority of y law and therefore illegal. Views and opinion of fellow professionals solicited.

  2. Sanjay Kumar Agrawal says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  3. RAMJEE PRASAD LAKHBAGHI says:

    dear FM
    please extend the due date of filing income tax audit report for quality work,
    because
    31-07-2019:- last date of filing itr u/s 44ad
    31-08-2019:- again last date of filing itr
    and than gst return filing dates, and also annual return date, so it is not possible for CA’s and accountant’s doing quality work and submit audit report.
    thanks & regards

  4. GAURAV says:

    DEAR SIR/MAM
    I HAVE HAVE GOT headache PROBLEM.
    IF YOU R NOT EXTEND THE DATE.
    AFTER THAT I HAVE BRAIN TUMOR.
    SO PLEASE..
    DATE BHADA DO KOI MARNE SE TO BACH JAYE GA..

  5. SUNIL KUMAR says:

    DATE MUST BE EXTENDED TILL 30TH NOVEMBER AS LAST DATE OF IT WAS 31ST JULY WHICH WAS EXTENDED UP TO 31ST AUGUST HENCE I MONTH IS NATURAL AND 1 MONTH EXTRA SHOULD BE GIVEN TO US DUE TO VARIOUS HARDSHIP FACES BY THE CA. HENCE 2 MONTHS EXTENSION IS QUITE RELEVANCE.

  6. G RAMALINGA ATHITHAN says:

    ICAI should be more pro active than the present sleeping mode ! ? Practicing Members are mentally and physically tired due to various dead lines and stringent due dates for compliances ! As such the they are unable to increase the fees where as the complications/ or hardships in executing the professional work is more day by day and employing and retaining qualified and quality assistants also a challenge , disregarding all the above factors , if the government is adamant in non extension of due dates then ” Non co operation” by members is the only option available . ICAI is not doing enough in this regard ! Present day dispensation is plagued with or pre occupied with various petty unwanted issues rather than facing the challenges ahead of this profession !

  7. DURGESH KUMAR JHA says:

    Please extend the due date at earliest to carry out the audit work freely, without tension of missing the deadline of filling the return, so kindly requested to release notification for same without further delay…

  8. Bunty Rai says:

    महोदया,
    कृपया गुणवत्ता कार्य के लिए आयकर ऑडिट रिपोर्ट दाखिल करने की नियत तारीख का विस्तार करें,
    क्योंकि
    31-07-2019: – आईटीआर दाखिल करने की अंतिम तिथि / 44ad
    31-08-2019: – फिर से अंतिम तिथि आईटीआर
    और जीएसटी रिटर्न दाखिल करने की तारीखों और वार्षिक रिटर्न की तारीख को भी दर्ज करना, इसलिए यह सीए और एकाउंटेंट के गुणवत्ता वाले काम के लिए और ऑडिट रिपोर्ट प्रस्तुत करना संभव नहीं है।
    धन्यवाद और सम्मान

  9. S Y MANIYAR says:

    KYA AAP REALLY PEOPLES GOVERNMENT HAI ? DO THIS GOVT. KNOWS THE MEANING OF THE GOVERNANCE ( OF THE PEOPLE, FOR THE PEOPLE AND BY THE PEOPLE).
    IF YES, THEN EXTEND THE DATE OF TAX AUDIT.

  10. avinash mishra says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  11. Pankaj Kumar says:

    dear sir /ma’am,
    please extend the due date of filing income tax audit report for quality work,
    because
    31-07-2019:- last date of filing itr u/s 44ad
    31-08-2019:- again last date of filing itr
    and than gst return filing dates, and also annual return date, so it is not possible for CA’s and accountant’s doing quality work and submit audit report.
    thanks & regards
    Pankaj Kumar

  12. Mange Ram Mehuwala says:

    Dear F.M.,
    Please extend the Tax audit & ITR Filing due date extension for FY 2018-19/ AY 2019-20. Extend date declare today only, so that we can relive from tension and work in without pressure.

  13. SHOURYA ANAND says:

    I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit income tax Return.

  14. RUPAM CHOUDHURY says:

    Respected Madam,
    Kindly we request you to extend the due date for filing the audit report and income tax return upto 30th November 2019.Please Extend Due Date Fast

  15. Ashwitha says:

    please extend the date of audit for quality work
    31.07.19 income tax last date
    31.08.19 again income tax last date
    31.08.19 gst annual last date
    10.09.19 GSTR1 Last date
    20.09.19 gstr3b last date
    30.09.19 TDS last date, is possible for any accountant, taxpayer or ca, so please extend the date

    This is our kind request.

  16. AK Bhargava says:

    Dear Madam,

    For TAR and ITR for AY 2019-20 , Kindly extend due date to 30th Nov 2019 ASAP.

    Tax payers and CAs are waiting for notification for host of valid reasons. It would be in the fitness of the things to kindly consider the extension and issue the notification.

    AK Bhargava, katni

  17. Neeraj khandelwal says:

    please extend the date of audit for quality work
    31.07.19 income tax last date
    31.08.19 again income tax last date
    31.08.19 gst annual last date
    10.09.19 GSTR1 Last date
    20.09.19 gstr3b last date
    30.09.19 last date audit, is possible for any accountant, taxpayer or ca, so please extend the date

  18. Dharmendra Goel says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  19. SOMANATH H MAGAJI says:

    Respected Madam,
    Kindly we request you to extend the due date for filing the audit report and income tax return upto 30th November 2019

  20. RAGHU says:

    TO ALL OUR CA’S, CS & ALL TAX CONSULTANTS. LET DECIDE ALL OF US TO FILE THE RETURNS AFTER 20TH OCTOBER & WE ALL DECIDE TO FILE THE RETURNS UPTO NOV2019. THESE ARROGANT PEOPLE WILL NEVER UNDERSTAND THE PROBLEMS. THEY JUST NEED REVENUE TO THEIR GOVERNMENT (WHICH EVER THE PARTY) TO ADVERTISE THEMSELVES WE HAVE DONE A LOT TO POOR PEOPLE. THEY HAVE DECIDED TO MAKE BUSINESS CLASS ALL POOR SO THAT ONE NATION, ONE TAX AND ALL ARE POOOOOOOOOOOOOOOR.

  21. VISHNU says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  22. P.K.KUNDU, ADVOACTE says:

    With official notification, extension the date of tax audit and filing ITR up to 30/11/2019 is urgently required by F.M.O. and CBDT.

  23. CA PRABHAKAR says:

    Since the due date of tax audit changed to sep 30th , every year this has become a burning issue. Especially 2016 , 17, 18 and now it has become still worst situation to work because of multiple tasks to be performed. Added to that no FMs are having concern for the professionals who are dedicating their life for the economic growth of the country. Now finally The ICAI committee also has given its representation. Some thing reaction should be there. This sort of Neglecting the professionals voice will hurt our integrity. Their term may be for one time or so . But we are striving for decades and driving the economy. Now it is left to their wisdom.

  24. bhartesh trivedi says:

    Plz extend the date for filing return , If you are not do so, than plz give relief in Penalty amount and charge 1% interest ON Tax amount instead of a Penalty

  25. k.vishweshwara bhat says:

    PLS EXTEND DUE DATE UP TO 31ST OCT 2019 BEACUASE GST AUDIT will be there in November 2019 for which hope simplied form will come soon…

  26. AMIT TYAGI says:

    I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit income tax Return.

  27. Sudhir says:

    A 28 liner Notification of date extension could not be prepared by#cbdt in 28 days but they are expecting 28 pages Tax Audit Reports for 28 Companies in 28 days per CA! Amazing#cbdt

  28. SANJAY says:

    I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit income tax Return.

  29. SANJAY MALO says:

    I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit Income tax.

  30. Sudhir says:

    A 28 line Notification of due date extension could not be issued by CBDT in 28 days but they are expecting 28 pages Tax Audit Report and ITR filing of 28 clients from per CA within 28 days!

  31. Mohan Samshette says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  32. ganesh chandra says:

    Every year we have to request govt to extend due date for audit and income tax , why does the govt not fix the due date for 31st October permanently, as it was in past a few years ago, realizing the pain of tax payer,who are considered as back bone the Indian economy.

  33. S A Mehta says:

    Why this Govt wants the Chartered Accountants to work in pressure and stress? If they can not release the utilities on first day of the assessment year and keep on making changes in the utilities (though for good) why take so much time in taking decision on extension. Why can’t they realize the need of extension and the importance of taking decision on time rather than delaying it

  34. CA Shyam Sunder Gulati says:

    Extension of TAR is very much desirable in view of the fact firstly date of 31st July was extended by one month, Gst annual return, bad mansoon, change in utilities, extensive details are required in company itr.

  35. ANIL BEDI says:

    The arrogant bureaucrats won,t heed to any number of requests… they understand only judicial command / direction from High Court. They even try to over rule directions from Hon’ble HCs at times… so without filing writ pls don’t expect anything from this high headed community

    1. AMIT TYAGI says:

      I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit Income tax Return.

    1. Simran says:

      Whether it will extend or not ??? Cant tolerate the work pressure, its affecting my health.

      Respected FM, Please please please extend due date till 30.11.2019.

  36. A VENKATESAN says:

    Honorable FM Madam, I A.VENKATESAN FCA-Chennai, hereby humbly request the Finance Minister to extend the due date by 1 month, due to hectic work & more compliance’s & more time needed for checking all aspects . In India more than 75% of Tax (both IT & GST) Compliance work are done by CA. We need more time to do  error free work. We the CA-Consultants are helping the Govt to get the tax revenue in proper way.

    Kindly extend the IT Due filing Due date to 31-10-2019 & inform in advance. We are working in very much pressure. A.VENKATESAN

    1. Kesavan J says:

      As a Accountants team point of view and my self, request to our CBDT pleased to recommend our FM for time extension upto 30.11.19 to File Tax Audit Returns due to statuary, Economic and environmental points.

  37. Neeraj Saini says:

    please do not extend due date given please a short penalty to late submit tax audit report. because every year we demand extend due date. but i don’t want to request you every year .

  38. Ramesh Kumar says:

    The Chairman CBDT we all accountant a very humble request to please please extend the date 30-11-2019 and announce today so mental pressure release and we done quality work without tension, Thanks

  39. yewaledp says:

    This government is made for collecting the fines, penalties, late fees, etc.from the common peoples or business, they are ignoring the main source of revenues are the only taxes. We have made a very big mistake by electing this arrogant government. Please don’t extend the due date..

  40. ahmed zaz says:

    respected f m
    here by we humbly request you to extend last date
    of filling audited income tax return.
    as from all over india ,tax consultants and cas,cs and lawyers are requesting you to give us relief.
    we hope you will make decision after examining the
    situation.
    thanking you in advance

    ahmed zaz
    modasa

  41. Sachin Bembade says:

    Honorable Union Finance Minister, EXTEND due date to 30th November 2019 immediately to carry out the audit work qualitatively and without any tension

  42. Narendra chaturvedi says:

    वित्तमंत्री महोदया कृपया 2019 20 की ऑडिट की तिथि को 1 माह आगे बढ़ाने का अनुरोध स्वीकार करे सभी ऑडिटर्स व अकाउंटेंट काफी तनाव में कार्य कर रहे है त्रुटिरहित व तनावरहित ऑडिट व आयकर विवरणी दाखिल हेतु समय प्रदान करने की कृपा करें

  43. ANUJ KUMAR VARSHNEY says:

    Audit date should be extended for 30 Nov 2019 due to Bank holiday from 25 sep 2019 to 30 sep 2019 continuously so the assesee unable to pay taxes by Bank

  44. santosh kumar saini says:

    Dear FM Mam Please EXTEND due date to 30th November 2019 immediately to carry out the audit work qualitatively and without any tension please

  45. T C Vishveshwara says:

    Respected sir/madam,
    The due date for Tax audit is very much required due to heavy rain, internet problems, powder problems and also some other problems not to be explained.

  46. Sudhir says:

    Why is it like we keep requesting every time and the whole fraternity is kept in such a dilemma by CBDT is the big question. On the contrary, our voice must be taken seriously and bounding as we are the core part of the compliances and know the difficulties better. PLEASE TAKE UP THE ISSUE ONCE FOR ALL.

  47. R.KAPOOR says:

    VARIOUS ASPECTS ARE THERE WHICH DEMANDS FOR THE EXTENSION OF DUE DATE FOR FILING ITRS WITH TAX AUDIT REPORTS FROM 30TH SEPTEMBER,2019 TO 31ST OCTOBER,2019 .

  48. MOHAN says:

    Please do not extend due date for filing tax audit report. Because extended date for filing GST 9 is also extended to 30th November 2019. Professionals are totally responsible for delaying to issue tax audit report.

  49. Shenoi says:

    Pls EXTEND as early as possible the due date of filing
    Tax Audit reports to 30th November 2019 so that no compromise is being made in the quality of audit work.

  50. Rajesh Sharma says:

    Please extend the due date at earliest to carry out the audit work freely, without tension of missing the deadline of filling the return, so kindly requested to release notification for same without further delay…

    1. JYOTIRMAY BHATTACHARYYA says:

      REQUEST FOR EXTEND THE DATE OF AUDIT FOR SMOOTH WORK . TIME ALSO REQUIRE FOR COMPILATION OF ACCOUNTS WITH DIRECT AND INDIRECT TAX.

      1. AMIT says:

        I have very burden for many firm’s returns and its very complicated, therefore i humble request to you kindly extend the due date of Tax Audit income tax Return.

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