Emerging Businesses Chamber Of Commerce has made a representation to FM and Request for Extension of Due Dates for filing Tax Audit, Audit Reports under income Tax Act and ITR for Assessment Year 2020-21. Request was made in view of The Covid-19 Pandemic, Night Curfew and its effect on professional work, Ongoing Farmers Protest in the country against newly enacted Farmers Acts resulting to closing of Borders and for Delay in release of return filing software utilities. Full Text of the Representation is as follows:-

EMERGING BUSINESSES CHAMBER OF COMMERCE
Regd Office: Rz–B-72, F/F Kh No. 82/13 Mahavir Enclave,
Gali No-4 Delhi, South West Delhi-110045
CIN: U74140DL2015NPL282962
Email: [email protected], Mobile:+91-9871047409

Date: 17.12.2020

To,
Smt. Nirmala Sitharaman,
Hon’ble Finance Minister,
Ministry of Finance, North Block,
New Delhi 110001.

Hon’ble Madam,

Sub: Request for Extension of Due Dates for filing Tax Audit, Audit Reports under income Tax Act and ITR for Assessment Year 2020-21.

The Emerging Businesses Chamber Of Commerce, is more than 5 years old non profit organization of tax practitioners of Delhi, having, Chartered Accountants, Company Secretaries and Tax Practitioners as its members. Many senior tax professionals who regularly appear before ITAT, High Courts and the Supreme Court. The Chamber has been making regular representations before various government agencies.

EBCC regularly takes up initiatives to act as a bridge between stakeholders and concerned regulatory bodies in order to convey and help in resolving genuine grievances or effectively implement the laws.

Today, we have come forward with a request of extending the due dates of Tax Audit, Transfer Pricing Audit, various other Audit Reports under Income Tax Act and Income Tax Return filing for AY 2020-21.

Apart from others, this request is based on following major reasons being:

1. The Covid-19 Pandemic, Night Curfew and its effect on professional work:

At the outset we are thankful for the previous extension provided for tax audit and income tax return filing up to December 31, 2020 because of proceeding with pandemic of Covid – 19. The spread and seriousness of the Corona infection has not been diminished and rather it is rising every day, Night curfew continue, Restriction on Keeping workplaces open and so on affecting conducting audit and preparing tax returns. Driving through open transports/train s as well as other public vehicle is confined and not completely operational.

Due to this, few businesses and private workplaces have still not continued working by any stretch of the imagination. This likewise incorporates the workplaces of the Tax Advocates, CA’s, Tax Practitioners and so forth resulting the details required for carrying on tax audit and filing the return of income are not being gotten speedily and accordingly the audits can’t be proficiently performed. Further likewise making a trip to the place of audit is hard for the professionals and their staff especially where interstate travel is involved.

A few our members have been quarantined and have not had the option to work for 14 -21 days which reaches out to a month because of post Covid-19 wellbeing recuperation. Additionally, visiting any audit place opens them to the infection making them inclined contamination. Further, the senior aged professionals and senior aged assessees are persuaded to remain at home. These preventions are making it hard for the assessees, the Tax Advocates, CAs and other Tax Practitioners to comply with the presently extended due dates. We might want to like that for exactly the same reasons that we have referred to above, for example certifiable challenges being looked by the Tax payers because of flare-up of COVID-19 pandemic, Night Curfew the CBDT has prior extended the date for filing Tax audit and income tax return filing up to 31st December, 2020 and 31st Jan., 2021 respectively, but the underlying reason of COVID19 still continuing more vigorously.

2. Ongoing Farmers Protest in the country against newly enacted Farmers Acts resulting to closing of Borders.

Due to ongoing Farmers protests in the country since last few weeks, Professionals and other Tax practitioners are unable to mobilize their work in different cities as borders of different cities especially neighboring cities of Delhi are closed or having restricted movement since last few weeks. As a result visiting client’s location has been a major challenge, which has further delayed the process of completing Tax Audit as well as Income tax filing within the extended period.

While the talks are going on amongst various stakeholders and the matter already being presented in Supreme Court through various petitions, it is quite possible that protest may continue in near future. Considering the security concern, it is quite difficult for professionals to travel and conclude Tax Audits within the extended period.

3. Delay in release of return filing software utilities:

The utilities for the income tax return were made available only June’20 onwards instead of April’20 and latest on updated during first week December, 2020. Usually, the income tax returns are notified in the month of April, but due to the pandemic, the release of the returns also have been delayed on an average by 4 to 5 months. We are submitting the summary return wise as under:

Serial
No
Income Tax Return Form Schema Release Date Schema Updation date Utility     Updation
Date
1 ITR 1 June 2, 2020 September 9, 2020 December 1, 2020
2 ITR 2 June26,2020. November4 , 2020 December 3, 2020
3 ITR 3 July 31, 2020 November 9, 2020 December 1, 2020
4 ITR 4 June5,2020 October15,2020 December 1, 2020
5 ITR 5 August 25,2020 November18, 2020 December 3, 2020
6 ITR 6 September22,2020 November 22,2020 December 3, 2020
7 ITR 7 September 3,2020 December 8,2020 December 8, 2020
8 3C-3CD November 4, 2020.
9 3CEB November 4, 2020

Although the utilities were released as on the abovementioned dates, the 700+ paged Instructions for filing the return of income were released only on October 23, 2020. These instructions were further revised on November 25, 2020 i.e. just a month before the due date of filing of income tax return, not giving the professionals and assesses enough time to even take a note of the most important points.

These are indeed unusual times and when the dates were last extended one had expected a reasonable resumption of activities — however the second predicted phase of COVID spread resulted in a slow unlock down compared to what was expected and hence the earlier date of December end which seemed reasonable at one time is now looking like an impossibility.

REQUEST: With due respect to the above difficulties faced by the assessees and the professionals, we request your Honor to take them into consideration and extend the due dates for tax audit, transfer pricing audit and other returns under income tax act as under:

Return /Audit Reports Present Due Dates Requested Due Dates
Tax Audit/TP Audit 31st Dec.,2020 28th Feb, 2021
Income Tax Return (Audit Case) 31st Jan, 2021 31st March, 2021
Income Tax Return (Non Audit) 31st Dec., 2020 28th Feb, 2021

The whole fraternity of Taxpayer and Professionals will exceptionally acknowledge if this is done soon enough to permit them to get a clarity and focus to complete the Tax Audit in Professional Manner as conducted in usual circumstances. We look forward for your kind consideration to the genuine request.

CA Nitish Kumar Chugh

Chairman — Delhi Chapter

EMERGING BUSINESSES CHAMBER OF COMMERCE

Download Full text of the Representation in PDF Format

Also Read:-

S. No. Date Association Particulars with link
1 9 Dec 2020 Western Maharashtra Tax Practitioners Extend due dates of Tax Audit & ITR for AY 2020–21
2 12 Dec 2020 Gujarat Sales Tax Bar Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021
3 12 Dec 2020 Chamber of Tax Consultants Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21
4 12 Dec 2020 Tax Practitioner’s Association, Indore Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21
5 14 Dec 2020 AGFTC, ITBC and CAA Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21
6 15 Dec 2020 BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS Request to Extend Due dates under GST & Income Tax
7 15 Dec 2020 Tax Bar Association, Bhilwara Request to extend Due Date of filing of Tax Audit & ITR
8 15 Dec 2020 Direct Taxes Professionals’ Association, Kolkata Extend due date of ITR & Tax Audit for AY 2020-21
9 16 Dec 2020 Lucknow CA Tax Practioners’ Association Extend Due date for filing Tax Audit Report & ITR
10 16 Dec 2020 Jamshedpur Chartered Accountants Extend Due Date of filing Tax Audit & ITR to 31.03.2021
11 13 Dec 2020 Direct Taxes Committee of ICAI ICAI requests for extension of various Income-tax due dates
12 10 Dec 2020 Udaipur Tax Bar Association Further extend due dates of ITR & Tax Audit Reports for FY 2019-20
13 15 Dec 2020 CA Social Affiliation (CASA) Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21
14 19 Dec 2020 Chartered Accountants Association, Jalandhar Extend Due Dates for Tax Audit and Income Tax Return Filing
15 19 Dec 2020 All India Federation of Tax Practitioners (CZ) Request for extension of due dates of Tax Audit Reports/ITR
16 19 Dec 2020 Vyyapaar Mandal Association, Nagore & AIMTPA Extended Income Tax & GST Audit/Return/Compliance dates
17 17 Dec 2020 Emerging Businesses Chamber Of Commerce Extend due dates for Income Tax Audit & Returns for AY 2020-21
18 Dec 2020 The Uttar Pradesh Tax Bar Association Representation for Extension of time for Tax Audit & Return
19 19 Dec 2020 Tax Bar Association, Guwahati Extend Tax Audit/ITR due dates for AY 2020-21
20 21 Dec 2020 Tax Bar Association, Guwahati Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20
21 17 Dec 2020 Karnataka State Chartered Accountants Association Waive Late Fees for Delayed Filing of GST Returns
22 15 Dec 2020 Direct Taxes Professionals’ Association Extend Vivad Se Vishwas Scheme due date to 15.03.2021
23 15 Dec 2020 Direct Taxes Professionals’ Association Extend due date of AGM to 31st March 2021
24 15 Dec 2020 Association of Tax payers & Professional, Agra Extend due of GSTR-9, GSTR-9A & GSTR-9C
25 08 Dec 2020 Tax Bar Association (Regd), Allahabad Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C
26 08 Dec 2020 Tax Consultant & Practitioners Association of Kerala Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20
27 21 Dec 2020 Tax Bar Association, Guwahati Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021
28 22 Dec 2020 Income Tax Bar Association, Lucknow Extend Time for filing ITR & Audit Report for A.Y 2020-21
28 22 Dec 2020 53 GST and Trade Associations 53 Associations requests Extension for GSTR 9, 9A & 9C
29 16 Dec 2020 Chandigarh Chartered Accountants Taxation Association Extend Income Tax & GST Return & Audit due dates
30 22 Dec 2020 Bhayander CA Social Group Request to extend Due date of Annual GST Return & Audit
31 22 Dec 2020 Luminaires Accessories Components Manufacturers Association Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21
32 22 Dec 2020 All Professionals, Tax Payers and Stakeholders Open letter for extension of Due dates under Income Tax and GST
33 22 Dec 2020 Punjab Accountants Association Extend due date for filing ITR & Tax Audit Report- AY 2020-21
34 22 Dec 2020 Bhayander CA Social Group Extend Income Tax Audit & ITR Due dates for AY 2020-21
35 23 Dec 2020 The Tax Bar Association, Odisha Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme
36 21 Dec 2020 Sales Tax Bar Association, Delhi Extend Tax/TP Audit & ITR Due dates for AY 2020-21
37 23 Dec 2020 Direct Taxes Professionals’ Association Extend Income Tax, Companies & CGST Act compliance due dates
38 24 Dec 2020 ICSI Extend due dates of CFSS, LLPSS, Charge Forms, Meetings
39 24 Dec 2020 All Odisha Tax Advocates Association Extend due date for filing TAR/ITR/GSTR9/9A/9C
40 25 Dec 2020 BJP Economic Cell, Rajasthan Extend Income Tax, GST, LLP, Company Law due dates
41 23 Dec 2020 Hyderabad Chartered Accountants’ Society Extend Due date under GST and Income Tax
42 22 Dec 2020 A. P. Tax Bar Association, Vijayawada Extend date of filing of GSTR 9, GSTR 9C and IT returns
43 03 Jan 2021 National Company Law Tribunal Bar Association Representation for further extension of CFSS 2020
44 25 Nov 2020 Merchants Chamber of Uttar Pradesh Request for extension of Company Fresh Start Scheme 2020
45 04 Jan 2021 Adv. Anuj Bhatt Request to President to take Suo-Moto cognizance of GST Issues
46 03 Jan 2021 The Chamber of Tax Consultants Extend Income-tax due dates with humane approach
47 01 Jan 2021 WMTPA Highly Disappointing GST Audit Due Date Extension
48 01 Jan 2021 The A.P. Tax Bar Association, Vijayawada Extend due date of Form GSTR 9 and 9C for year 2018-19

More Under Income Tax

86 Comments

  1. Vivek Prakash gupta says:

    CORENT CONDITION (CORONA) IT IS NECESSORY TO EXTENED THE DATE FOR OF ITC AND TAX AUDIT. IT IS ALSO REQUESTED THAT FOR VARIOUSLAST DATE MUST HAVE SEPARATE LAST DATEs

  2. Abhishek Kumar nayak says:

    Mam/sir , I am Abhishek Kumar nayak a small business man situated in nirmali state Bihar due to some problem I have submitted my gst3b 2018 -2109 feb March not in Time oct 20 was last date and submitted Gst 3b 24 oct and same days claim itc due to this Gst department give me 20 lakh notice my annual income is 2 lakh per year how I paid this rupee my business is going to closed I am on the road all business is destroyed pls mam allow me itc claim

  3. Sheetal says:

    Please extend the due date, given to work under the stringent deadlines, we might make major errors and it is going to be loss for the revenue department

  4. Dilipkumar Ghosh says:

    Pl extend the due date up to Feb’2021, because I am a senior citizen, not to clear the pandemic situation.
    At howrah, w.b., we are worry about pandemic still now

  5. S k poddar says:

    REQUEST TO YOU PLEASE EXTEND INCOME TAX RETURN AT EARLIEST.

    MAM WHY TAKEN DECISION SO LATE, PUBLIC ALREADY IN TENSION DUE TO COVID AND BUSINESS SITUATION IS NOT GOOD.

  6. Yakil says:

    Please Ma’am,
    Extend the due dates for F.Y. 2019-2020 (Tax Audit ) till 28th February..
    We all are suffering from Covid-19 Pendadmic Situations and nowadays night curfew…

    Regards,

  7. Mohammed I Katlariwala says:

    REQUEST TO YOU PLEASE EXTEND INCOME TAX RETURN AT EARLIEST.

    MAM WHY TAKEN DECISION SO LATE, PUBLIC ALREADY IN TENSION DUE TO COVID AND BUSINESS SITUATION IS NOT GOOD.
    Accountant and Professinal Person is very Tentation in it Return

  8. Prakash Phundwani says:

    Necessary to extend the due dates of entities falling under tax audit and non-tax audit (Indiviual, HUF). Our office is functional only twice a day as employees are required to travel far to reach the office situated approx 70-80 km from home.

  9. jobosolomo says:

    Why Extension is Needed beyond 6 months ?
    No Income . No Confusion . Filing is Easy .
    Lockdown is become Excuse not to pay Salary.
    Lockdown is become Excuse not to file Income Taxes.

  10. G NAGABHUSHAN rAO says:

    Due date for Income Tax Return (Non Audit) up to 31st Dec., 2020 as per guidelines.
    Than how can they charge U/s 234F delay filing of return

  11. MURUGESAN.K says:

    Dear Sir, Extension requested during the Assessment year 2020-21 is very helpful to the assassee and Auditor. Due to Govid 19 most of the business people not getting proper communication with bank and auditor. Both of them not able to meet for discussion. So please kindly extend the due date up to 31.03.2021.

  12. CA C.V.S.MANIAN says:

    EXTENTION OF DUE DATE PLEASE BE ANNOUNCED EARLIER CONSIDERING THE PLIGHT OF ASSSESSESAS- WELL AS AUDITORS- ELEVENTH HOUR NOTIFICATIN IS NOT DESIRABLE

  13. Ranjan Jee says:

    I am professionally a Tax Consultant Lawyer, There was a little bit time for Professional to work well due to return format issued by department. So, please extend the due date of Income Tax Return as well as tax audit for FY 2019-20.

  14. R. K. Ranjan says:

    I am professionally a Tax Consultant Lawyer, There was a little bit time for Professional to work well due to return format issued by department. So, please extend the due date of Income Tax Return as well as tax audit for FY 2019-20.

  15. Shahbaz says:

    It’s 2 hard to file audit cases till 31st Dec,2020.. we are working 24X7 to meet the deadline, but it seems impossible to complete all cases before due dates.. expecting extentions in dates…

  16. Anil says:

    Good Harassment by Government and Officials….. Modi sir kindly look into this. After all we also people of India and contributing our services for the growth and welfare of the Country.. We are cornered now and we cannot handle this pressure.. Kindly extend the due dates…

  17. Bjp Bhagat says:

    in Gujarat Night curfew is major issue for work in office and before this Covid problem and i think bjp fm is so understand current position of our country, so income tax due date extention is necessary for this year.

  18. JAGDISH KRIPLANI says:

    REQUEST TO YOU PLEASE EXTEND INCOME TAX RETURN AT EARLIEST.

    MAM WHY TAKEN DECISION SO LATE, PUBLIC ALREADY IN TENSION DUE TO COVID AND BUSINESS SITUATION IS NOT GOOD.

  19. Manoj S says:

    Respected Sir,
    I am working accountant at private firm in Mumbai staying in sub urban area of Badlapur, local train prohibit private employees to travel Situation of Job market is worse, could not able to complete return on time.
    Do government care people like me suffering ultimately…..

  20. Bharatkumar Gandhi says:

    our offices are not working to full capacity. we have to close by 730-8 every day as here we have night curfew after 9 pm. it is very difficult to complete the work,. hence the requested timeline should be done immediately.

  21. O P Makjkar says:

    Since 4th December, I am covid effected and unable to attend office / move to client place. No tax audit could be completed. Do not know how to file TAR before 31 Dec. There will be more professionals like me having nervous state of mind. Supporting attitude of the Finance Minister is highly desirable by extending the due date of filing ITR (audit as well as as non audit cases) and TAR.

  22. GANDHI MOHAN BHARATI says:

    I feel that the due date for filing needs to be amended in the Acts and Rules itself to state that it will be 90 days from the final date of release of necessary utility updation and final instructions whichever is later.

    What is the point if the utility updation is on 15 August and the Government expects us to file ITR by 31 July?

  23. ROHIT SOMANI says:

    our offices are not working to full capacity. we have to close by 7-730 every day as here we have night curfew after 9 pm. it is very difficult to complete the work,. hence the requested timeline should be done immediately.

  24. Jagdish Chheda says:

    As in Mumbai, local train are not running, so taxpayers find much difficulty to reach at Advocates office. This should also need to mention in letter.

  25. RAJESH POPHALKAR says:

    I am professionally a Tax Consultant, I was admitted in hospital due to corona for the whole month of jul 20 and was in home for the month of august 20. my two months are wasted and i was started my office from sep 20 without staff. GST 3B, GSTR-1, GSTR-9, Income Tax Return for FY 2018-19, Income TAx Return for FY 2019-20, Tax Audit Report all these works is imposible to done in two month. As like me so many person were facing corona problem it should be consider by tax authority and our government to decrease the pressior of their person living in same nation. so extension in due date for filling all returns should be extend.

  26. Vivek mathkari says:

    Perfect representation stating genuine problems of CA and clients. I have lost my 21 days due to home quarantine in Sept. 20 and even office was also closed for 8 scattered days due to 4 families in the society were quarantine in Sept. & Oct.This loss of working days was in addition to lockdown period.
    Due to COVID we are facing physical limitations and restrictions for working on extra hours.

  27. K K SARAWAGI says:

    Private offices are not working for full week. They are working for 2/3 days per week. Due pandemic work culture in all offices has suffered a lot.
    Hence due date for filing all Income-tax returns needs to be extended till February 2021.

  28. Tsgopalakrishnan says:

    Itr 7 filing some confusion is seen
    Regarding registrations dates under
    12 A/12AA as well as new provision
    12 AB.Since the re registration of existing
    Post poned to April 2021,this column would not accept now if not applied yet.
    Pl check and advise
    T..S.Gopalakrishnan
    21st dec

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