Extend Due Dates for Tax Audit and Income Tax Return Filing

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: casassociation.jal@gmail.com, 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