Chartered Accountants Association, Surat demand that the due dates for filing all returns under TDS/TCS, GST, and MCA should be extended. Even if the government is not in position to waive the interest for late payment of GST, TDS, advance-tax etc, under no circumstances the late fees should be collected till the time when pandemic goes and economy is revived. The immediate order to this effect may be passed ASAP.
Chartered Accountants Association, Surat
Ref: CAAS/Representations/2021-22/02
Date: 29/04/2021
To,
The Finance Minister,
134, North Block,
New Delhi – 110011
Sub: Granting of Breathing Space for Compliance by Stakeholders
Respected Madam,
We are highly disappointed to note the wordings of the press release issued on 24th April 2021 by Department of Revenue, Ministry Of Finance, Central Board Of Direct Taxes in which tax payers and tax consultants are used as shield for the benefit of other stakeholders, stating “that in the view of severe COVID-19 Pandemic ranging unabated across the country affecting the lives of our people, and in view of the requests received from the taxpayers, tax consultants and other stake holders”. We hope none of the stakeholders would ever have a wisdom to represent to extend due dates for re-opening of income tax assessments during this pandemic, and hence it is highly questionable that any of the stakeholders taxpayers or tax consultants may have ever requested to your Ministry or Board for extension of time limit for issuing notices u/s 148.
The approach of your Ministry, CBDT and CBIC have always been partial during pandemic. The extension is always granted to department to take action against tax payers while tax payers are not allowed extension and they have to bear heavy burden of interest, late fees and penalties during pandemic.
In the last year, the lockdown in the country was announced in view of the Pandemic, from 24 March, 2020. Merely, 7 days [including 3 Government Holidays (Gudi Padwa, Saturday and Sunday)] was the time lost by income-tax department to issue time barring notice u/s 148 for A.Y. 2013-2014 under Income-tax Act as per relevant provisions of section 149. For loss of 4 working days, the department was granted period of 15 months to issue notice u/s 148. The notice u/s 148 is required to be issued after recording of reasons on due application of mind and after obtaining sanction from competent authority. So at least in most of the time barring cases of issue of notice, the process should have been completed well before 24th March, 2020. So action of government in extending period to issue notice u/s 148 from time to time in name of pandemic is really unfair. On the other hand, the request for extension by tax payers was rejected vide the order issued by CBDT u/s 119 on 11/01/2021.
It is obliviousness on the part of the Ministry Of Finance & Government Of India that they are noticing effect COVID-19 pandemic on the lives of people only under Direct Taxes and taking shelter of request and representation from taxpayers, tax consultants for extension of due dates for various matters (as mentioned in the press release), which none had actually made, which is for department’s unilateral benefits only and more particularly when all the assessment process has been made faceless through specific and dedicated personnel, and all the notices related to assessments are being issued only based on the merits and through computer aided scrutiny selection process. Hence there was no need of any extension of the due dates for issue of notices and pass assessment orders which is only beneficial to the Income Tax Department. Had the real representations been truly considered in a right spirit, then our representations as follows would never had been part of the North Block’s dustbin:
| Date | Representation Subject | Topics Covered |
| 06/01/2021 | Resentment towards Approach of FMO on Direct-Indirect Taxes & Corporate Affairs | Income Tax, GST, Corporate Affairs |
| 26/01/2021 | Dissent over Actions and Approach of FMO, MCA and Others | Income Tax, GST, Corporate Affairs |
| 01/04/2021 | Timely release of Utilities and Stopping of Panic Messaging | Income Tax |
Let us draw your kind attention towards darker part of your obliviousness. It is related to the matters of indirect taxation. While the wrath of Pandemic has created havoc, and Stakeholders are busy searching for ICU beds, oxygen, ventilators, injections and medicines for themselves or their kith and kin, they are being reminded to file GST Return on time. As on the date of writing this letter there is no extension or relaxation granted to the taxpayers. Has the Ministry become a White Elephant, which cannot move swiftly to the changing scenarios? Further, there is a large pendency in processing of GST refunds as a result of which taxpayers are facing financial crunches.
So, we demand that the due dates for filing all returns under TDS/TCS, GST, and MCA should be extended. Even if the government is not in position to waive the interest for late payment of GST, TDS, advance-tax etc, under no circumstances the late fees should be collected till the time when pandemic goes and economy is revived. The immediate order to this effect may be passed ASAP.
Needless to point out that COVID-19 has disrupted the world in all the manner be it finance, be it culture, be it a human resources or anything else, each and every one is helpless including the Government. If help cannot be done, people’s life should not be made miserable. We would like to recall you the words of wisdom by the great Tamil Poet Thirukkural —
பினியன் மாய் செல்வம் விலலவின் பம் எமாம்
அனியன் பா நாட்டிவ் லவந்து
“Piniyinmai Selvam Vilaivinpam Emam Aniyenpa Naattiv Vaindhu”
Which means a country’s five jewels are unfailing health, fertility, joy, security and wealth. Approach of the ruler towards the people of their country during the tough times should be liberal enough to help lift the people up from difficult situation instead of being selfish, collecting interest, late fees and penalties. In last financial year, the enormous undue late fees have been collected by revenue under Income-tax, GST and Company Law. Even when the extension was allowed in last year, the tax payers were liable to pay interest for late filing of returns. It is to be noted that service rendered by Chartered Accountants, Advocates and Tax Consultants are not classified as essential services during pandemic. So it is highly impossible to comply various due date during this wave of pandemic.
It is not out of place to quote observation of Supreme Court in latest decision in Misc. Application No. 665/2021 case where it was observed that:
“We also take judicial notice of the fact that the steep rise in COVID-19 Virus cases is not limited to Delhi alone but it has engulfed the entire nation. The extraordinary situation caused by the sudden and second outburst of COVID-19 Virus, thus, requires extraordinary measures to minimize the hardship of litigant–public in all the states. We, therefore, restore the order dated 23rd March, 2020 and in continuation of the order dated 8th March, 2021 direct that the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders. It is further clarified that the period from 14th March, 2021 till further orders shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.”
We are aware that indirect taxes are the regular source of income to the Central as well as State Governments but as discussed above it is equally important that there shall be fair treatment with the taxpayers and people of the country, and they shall be allowed enough time for compliances under various tax laws. Each year the Stakeholders come up with due date extension requests, just because the statutorily fixed timelines are not at all feasible and acceptable. Kindly refer to our letter dt.06/01/2021, which clearly identifies how short time is given for inhumanly accurate compliances, which otherwise entail heavy penalties and late fees. Our representation is to listen to our earlier representation and after consultation, extend due dates for compliances under Income Tax, GST and MCA on a permanent basis. Also, specific to COVID19 Second Wave of 2021, adequate time is required by the stakeholders to cope up with the harshness of nature. Hence, a special onetime compliance window needs to be declared in advance, to relieve stakeholders from their anxiety. The following demands needs to be resolved on priority basis:
1. Special Onetime compliance window for all Taxation and Allied Laws, specifically for COVID19 Second Wave of 2021;
2. Sufficient Compliance window in regular times other than (1) above on permanent basis;
3. Adherence to Citizen’s Charter;
4. Timely redressal of grievances reported through various representations;
5. Revival of Amnesty Scheme under MCA and declaring new amnesty scheme under GST;
6. Timely release of Income Tax Utilities; and
7. All other matters of represented in our representation letters dt. 06/01/2021, 26/01/2021 and 01/04/2021.
We would like to draw your attention to the above order and demand issuing an order in line with the above order of Supreme Court extending the due date under various laws. We hope, our representations would be heard, since it is our right and not your privilege.
Thanks & Regards,
For Chartered Accountants Association, Surat.
President | Secretary
Copy to: –
(1) Prime Minister,
152, South Block, Raisina Hills, New Delhi – 110011 – for information and appropriate action
From Jharkhand, lockdown upto 10 June’2021 how to file TCS returns due all office are closed, please extended to due to of TCS June’2021 last.
We can’t understand the Logic behind Not extending TCS Q4 f. y. 2020-21 return filing, yet .But only tds return filing dates are extended. Here in Kerala, we are under TRIPLE LOCKDOWN. No Nsdl , no auditor’s office are functioning for the Last 3 weeks. Hence, it was impossible to file TCS by 15 th May, which is already over. Hence, I request the Finance Minister to pls EXTEND TCS Q4 f. y. 2020-21 to at least 30 th June.
Still tcs filling date for Q4 FY..2020-21are not extended I request to finance minister plz extend dates because in Karnataka strict lockdown is here no related offices are opened to file tcs Q4 FY 2020-21
Plz request to fin minister extend date for filling of tcs for Q4 FY 2020-21 still extend date for tcs not given only tds dates are extended because nsdl office CA office all are closed due to Covid 19 pandemic
We are under TRIPLE LOCKDOWN here. Not able to go to office. So pls EXTEND the due dates of filing TCS & TDS Q4 f. y. 2020-21 Returns from present 15 th May & 31 st May respectively to another 2 months. We have no time for complete this works if any late fee we have huge burden please release extended due date at the earliest.
Still tcs date for filling of tcs Q4 FY..2020-21is not extended by the government
Due to the pandemic situation please extend the due date for filing quarterly TCS/TDS return from 15th May & 31st may 2021 respectively to 2021 or 31st July 2021
कृपा टीडीएस क्यू 4 की डेट एक माह बढ़ाया जाना चाहिए
Better to extend the TCS TDS filing date till July 31 2021
We r under TRIPLE LOCKDOWN here. Not able to go to office. So pls EXTEND the due dates of filing TCS & TDS Q4 f. y. 2020-21 Returns from present 15 th May & 31 st May respectively to another 2 months.
Please extend F Y 2020-21 Q4 TCS & TDS filing due dates…
TRIPLE LOCK DOWN HERE…
Today (15.05.2021) has announced by West Bengal Govt. the full lock down for pendamic covid-19 upto30. 05.2021.so the tds /tcs return for 4th qtr. Ed 31.03.2021 must be extended upto june2021.
Requested to kindly extend the following due dates at least 30/06/2021 related to TDS/TCS FY 2020-21 Quarter 4.
Present due date is for TCS is 15/05/2021 and TDS 31/05/2021 which is next to impossible in this present situation where common person can’t come out and many of the family members are suffering from COVID-19 infection.
Requested to kindly extend the following due dates at least 30/06/2021 related to TDS/TCS FY 2020-21 Quarter 4.
Present due date is for TCS is 15/05/2021 and TDS 31/05/2021 which is next to impossible in this present situation where common person can’t come out and many of the family members are suffering from COVID-19 infection.
Due to the pandemic situation please extend the due date for quarterly filing TDS return from 31st May, 2021 to 30th June, 2021 or 31st July 2021.
The quarter 4 Tds return date for financial year 2020-2021 which is 31st May 2021 must be extended due to 2nd Covid wave as most of the establishments in India are closed due to states lockdown. This matter may be given due priority and date be extended.
Finally, one association wrote a information letter to FM, instead of begging everyone. Hats of to you office bearers
Due to the pandemic situation please extend the due date for quarterly filing TDS return from 31st May, 2021 to 30th June, 2021 or 31st July 2021.
I am a NRI. I have not lived in India for 40+ years. I do visit about once in two years. I do file my tax returns online every year. My returns are simple, just TDS on interest and donations (80H). So, what I am going to write below applies only to people in similar situation.
The banks and financial institution have been paying the TDS, and paid last year during the pandemic. I think they can do it because of the touchless method, meaning all computerized and digitized.
So, I do not think it is necessary for the government to extend due dates. I am sure there are many situations that are different than that of mine. I hope the Indian Tax dept. will have pertinent statistics to make informed decision.
Government is NOT bothered about citizens; they only think of Rules & Amendments. All quotes are only lip service. OK TDS filing date extended say to 31 July; due you expect ITR to be filed by 31 July – Well the section dealing with TDS is different from that of ITR and from that of Utilities and that of Refunds. Each one wishes to pleas FM and NO COORDINATION or practical thinking.
To expect any mercy or reasonableness from the present Government seems that we are against a Rock.
Its shameful that this gov treats all citizens as theives unless proved otherwise…..
There should be an autonomous body of citizens for citizens welfare
Its just driven by taxation n tax collection
What has a citizen paying heavy taxexs received by the gov…..more n more intimidation by tax authorities…..even in pandemic times
भाड मे जाये जनता
हमे कुछ फरक भी नही पडता
But why farak nai padta ?
iNOT EXTENDING DUE DATES ASKING PUBLIC TO FILE RETURNS FRO HOSPITAL IS JUSTIFIED.Even opposition parties are not making it an issue and demanding same
They are too busy to win the states where they do not have the majority. Why do you expect anything of this government. It is our mistake that we chose them. I am never going to vote for them again.
Not only that, if they failed then state Governor is proactive on behalf of them with the help of common citizen’s hard earned income’s tax contributions to government.
Nobody talks about difficulty of furnidhjnv 15H. At atimd when lockdown us on, is it big otooef on IT dept to o extdbd to the lad to dste. Banks just do o n is to bother. They are happy punishing senior ciiizens.
This government is too callous to even think about people and businesses. They try to paint all as thieves. People and families are fighting for their lives, but this government wants it money and compliances to be completed.