Chartered Accountants Association, Jalandhar has made a representation to the FM and requested for extension of Due Dates for Tax Audi and Income Tax Return Filing for the Assessment Year 2020-21. Full text of the representation is as follows:-

Chartered Accountants Association

(C R Building, Model Town Road, Jalandhar)
For correspondence care:- CA. Ashwani Jindal, General Secretary,
498-LA, Model Town, Near Geeta Mandir, Jalandhar
Email: [email protected], Mobile 9876063350

CA. Rajesh Anand
Convener

CA. Ashwani Jindal
General Secretary

CA. Varinder Singh
Treasurer

December 15, 2020

To,

Honorable Minister for Finance
Govt. of India
New Delhi.

Respected Madam,

Sub: Request for extension of Due Dates for Tax Audit and Income Tax Return Filing for the Assessment Year 2020-21

We would like to bring to your kind notice that Chartered Accountants Association is representing Chartered Accountants is a constituent body under the societies act. The functions of the Association include holding of talks, workshops, seminars and conferences on topics of professional interest with a view to help the members keep themselves abreast of the developments in the fast changing scenario, to represent members before various authorities etc.

1. The Covid-19 Pandemic

At the outset, we would like to dedicate our sincere gratitude to the Corona warriors who have been taking this disease head on. In spite of the Thole hearted efforts of all stakeholders, the sudden steep spike in COVID situation is being witnessed in the country after unlocking the Economy. Even after many phases of unlocking, many States have been forced to have restrictions & lockdown/curfew in a selected manner.

All efforts to fully role the economy have not been successful and smooth working at all levels including the offices of the professionals is still a coveted dream.

We congratulate the Government efforts that the COVID-19 cases in the country have dropped from a level of about 1 Lakh cases per day to about 29000 cases per day now. We should also understand that during lockdown and Unlock down Phases the cases were coming countrywide from few States especially from Maharashtra/Delhi/Karnataka etc. But in the second phase of COVID-19 although the country wide number has dropped to about 29000 cases per day, the cases are wide spread and Punjab happens to be a State with highest mortality rate. This time COVID-19 is more damaging even after recovery from it as the affected person in many cases has to go on Oxygen Support for months.

COVID-19 has affected the working in following ways

  • Assesses/Tax Payers are Directly affected
  • Family Members of Assesses/Tax Payers are affected
  • Accountant or Accounts Department Staff of Assesses/Tax Payers are Directly affected
  • Families of Accountant or Accounts Department Staff of Assesses/Tax Payers are affected
  • Chartered Accountants/Other professionals are Directly affected
  • Families of Chartered Accountants/Other professionals are affected
  • Audit/Office Staff of Chartered Accountants/Other professionals are Directly affected
  • Families of Audit/Office Staff of Chartered Accountants/Other professionals are affected

On the basis of various representations, It is respectfully submitted that last date to file Tax Audit Report u/s 44AB and respective Income Tax Returns of the Income Tax Act 1961 be extended on following grounds:-

1. Delay in release of return filing software utilities:-

As you may be kindly aware that ITR forms for AY 2020-21 were notified without providing the return filing utilities and schema. Further, till date, only following ITR utilities for various ITR Form have been released by the department on following dates:-

ITR-1 05.06.2020
ITR-2 05.06.2020
ITR-3 26.06.2020
ITR-4 31.07.2020
ITR-5 25.08.2020
ITR-7 03.09.2020
ITR-6 23.09.2020
TAR Form 3CD changed 01.10.2020
TAR Utility 22.10.2020

Recent CBDT Notification dated 1.10.2020 making amendments in Tax Audit Report/Forms

The above amendment in Form No. 3CD/ITR forms are required to be explained to the tax payers to facilitate the compilation of required data & complete reporting. Tax auditor is also tasked to furnish the opinion on certain interpretational issues involving detailed verification, compilation of voluminous data & in particular, relating to reporting in adjustment of WDV of assets & carry forward of losses chart. The Institute of Chartered Accountants of India, apex body of Chartered Accountants is required to upgrade the guidance note on revised form no. 3CD in order to ensure uniformity in reporting.

2. Technical Problems

The above stated cause has been further aggravated due to following frequent technical problems:-

  • Sometimes DSC is not working due to parent key error at Income Tax Web
  • Problem in downloading 26AS many times
  • CAPTCHA error at Income tax Website on 11th/13th December witnessed

3. Recent Amendment in income Tax Rules & forms:-

Meanwhile income Tax Rules and Forms vide income-tax (22nd Amendment) Rules, 2020 Dt. 1st Oct, 2020, has been amended. All reports (including reports ready for signature) after 1st Oct, 2020 needs to be accordingly updated in new form. These amendments of new forms will further require time for the assessee end professionals to carry out the changes for the proper compliance. Further utility for changed forms has not been released and activated till date

4. Other Deadlines by 31.12.2020 under different Acts:-

– GST 9/9C for the year ended 31.03.2019

– Unwarranted Service Tax Notices for the FY 2014-15 deadlines

– Companies Audit last dates to conduct audit and hold AGM

– Non Audit ITRs of more than 6 Crore Assesses.

Therefore due to reasons mentioned herein above your good self is requested to extend date of filing of Income Tax Returns & TAR in Audit Cases and Corporate Assesses in the following staggered manners so that the compliance can be done as due to COVIDE-19 Assesses especially Non Audit Tax payers are not in a position to pay Rs. 1000/Rs. 10000 as late fee u/s 234F:-

Compliance Extension of Due Date Required
TAR 28th February 2020 2021
ITRs for Audit Cases/Corporatef TP 31st March 2020 2021
Non Audit ITRs 31st January 2020 2021

Therefore due to reasons mentioned herein above your good self is requested to extend date of filing of Income Tax Returns & TAR in Audit Cases and Corporate Assesses till March 31, 2021 in staggered manners as requested above in the larger interest of justice & Public at large.

Thanking you

Yours faithfully,

(CA Ashwani Kumar Jindal)
General Secretary
M — 9876063350

Copy to

1. The Honorable Prime Minster of India\

2. The Honorable, MOS Finance

3. The Revenue Secretary

4. Chairman, CBDT

5. The Chief Commissioner of Income Tax, Amritsar

6. All the Principal Commissioners of Income Tax, Jalandhar All Print Medias

Download 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

14 Comments

  1. Brijendra kumar says:

    GST AND INCOME TAX TAX AUDIT RETURN BE DATE EXTEND FOR 31 MACH 2021 HONI HI CHAHIYE. GST KI LATE FEE PER RETURN 250/- HONI CHAHIYE ESA AAP CA AND ADVOCATE PRACTICNER KO BAAT KARNI HOGI .

  2. CA VIJAY AGGARWAL says:

    PLEASE EXTEND DUE DATE OF TAX AUDIT AND DUE DATE OF FILING ITRS OF NON AUDIT CASES.
    IT IS ABSOLUTELY A GENUINE AND REASONABLE DEMAND OF CHARTERED ACCOUNTANTS COMMUNITY

  3. P G Mohan Sastry says:

    Dear Sirs, Very good representation to our beloved Finance Minister and better to make a special representation to Our Great Prime Minister Sri Modiji
    and let us hope for the best

  4. NIRAV MEHTA says:

    They will extend and they should extend, but they r enjoying evil joy now a days by seeing frustrated tax practitioners community. I till date not understand their mentality to declare late.

  5. Ramesh Kumar Thakur says:

    Sir,
    *Even Loksabha SHARAD KALIN SATRA will not be in function due to COVID 19* and very good and wise decision taken by Honorable Prime Minister
    *I am in complete Hope that all the due date may be extend including AMENESTY scheme related to GST should be extended* on Humanitarian Ground.
    I am requesting to my Popular Prime Minister kindly Extend all the date till 31.03.2021.
    Thanking You Sir

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