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: ca.nitish@gmail.com, 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:-
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
Dear Sir,
Extension of Due date up 31.03.2021 for all cases and it is very helpful to all.
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.
Please extend date
EXTENTION OF DUE DATE PLEASE BE ANNOUNCED EARLIER CONSIDERING THE PLIGHT OF ASSSESSESAS- WELL AS AUDITORS- ELEVENTH HOUR NOTIFICATIN IS NOT DESIRABLE
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.
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.
Kindly extend the due of ITRs and TAX AUDITS upto 31.03.2021
PLEASE EXTEND TAX AUDIT REPORT AS EARLY AS POSSIBLE
PLEASE EXTEND TAX AUDIT REPORT AS EARLY AS POSSIBLE
Dear sir please due date extend as per 31.03.2021 very difficulty situation our country
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…
PLEASE EXTEND IT Return filling 31st March 2021
If anybody face any problem and unable to complete work within time line, feel free to contact me.
If any body faces any problem and have much work but cannot complete within time line, then you can contact me,
Plz Extend the date ASAP
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…
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.
PLEASE EXTEND TAX AUDIT REPORT AS EARLY
Please extend Dec 31st 2020 feb 28th 2021 Jan 31st March 2021 Kindly request
Plz Extend the date
kindly extend the due date, very necessary under present satiation.
plz extend date as this separation of dates.gst 9 or 9c up to 31.01.2020.tax audit upto 28.02.2021
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.
PLZ EXTEND THE DATE
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…..
PL EXTEND THE DUE DATE TAX AUDIT AND ITR TILL 31ST MARCH 2021
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.
it should be extend but we all of would be complete our work timlely
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.
PLEASE EXTEND TAX AUDIT REPORT AS EARLY AS POSSIBLE
After so much reorientation, any response from FM , CBDT or any updates
All stakeholders narrated facts vividly and has to be addressed by the Hon. FM positively at earliest
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?
I Agree Please Extended Audit Date and Income Tax and GSt Return
PLEASE EXTEND TAX AUDIT REPORT AS EARLY AS POSSIBLE
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.
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.
KINDLY DO EXTEND DATE AS REQUESTED IN REPRESENTATION
PLEASE EXTEND TAX AUDIT DATE AS EARLY AS POSSIBLE.
PLS……………………..
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.
yes Please Extend
AGREED!!!!!!!!!!!!!!
PLEASE EXTEND TAX AUDIT REPORT AS EARLY AS POSSIBLE
Plz Extend the date ASAP
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.
it should be extend but we all of would be complete our work timlely
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.
NECESSARY TO EXTEND THE DATE TILL 31ST MARCH 2021 DUE TO VERIOUS CLIENTS AND PRACTIONERS ARE SUFFRING THE CURRENT SITUTATION
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