All Gujarat Federation of Tax Consultants (AGFTC) & Income Tax Bar Association (ITBA) has made a representation to Hon. Union Minister of Finance, Smt Nirmala Sitharaman on Hardships to the income tax payers due to delay in providing e-filing platform and frequent amendments in return preparation Utilities and Requested for extending due date for submitting Tax Audit Reports/related Income Tax returns for financial year ended on 31.03.2019 due to delay in release of utilities and heavy rains [A.Y. 2019-2020). Text of the Representation is as follows:
To,
Hon. Smt Nirmala Sitharaman
Hon. Union Minister of Finance,
Ministry of Finance, Government of India,
North Block, New Delhi – 110 001
Email: fmo©nic.in
Respected Madam,
Ref: [i] Hardships to the income tax payers due to delay in providing e-filing platform and frequent amendments in return preparation Utilities
[ii] Request for extending due date for submitting Tax Audit Reports/related I. Tax returns for financial year ended on 31.03.2019 due to delay in release of utilities and heavy rains [A.Y. 2019-2020]
Ref: Order u/s 119 dt. 23.07. 2019 issued by CBDT extending due date for filing returns from 31.07.2019 to 31.08.2019. [F.No./225/157/2019/ITA.II]
1. ABOUT ASSOCIATIONS :-
All Gujarat Federation of Tax Consultants (AGFTC) & Income Tax Bar Association (ITBA)
AGFTC founded in year 1992, is the first & only apex regional body of advocates, chartered accountants & tax practitioners of Gujarat, having membership strength of more than 1400 professionals and institutional membership of 34 from all the districts of Gujarat.
2. ITBA is first professional association founded in 1947 comprising of Tax Professionals, Advocates& Chartered Accountants, with membership strength of more than 950 from all over Gujarat. The prime objective of both these associations is not only to work for the cause of its professionals but also educate the public at large and, to act as a catalyst between citizens & government authorities by providing suggestions & inputs relating to administration of I. Tax Law. AGFTC regularly organizes seminars, lectures on tax advocacy and legal awareness in mofussil regions across the Gujarat.
3. We appreciate the commitment and efforts of Govt. to re-orient tax administration to make it pro-tax payer and for providing ease of doing business. The experience of stake holders, since last more than 1 decade, says that Central Board of Direct Taxes [CBDT] has made substantial delays in notifying the ITRs forms and I.T. return preparation software followed by the frequent amendments in schema and validation of rules creating the chaotic situation for assesses and tax professionals, who are required to approach CBDT/Hon. High Court, year after year with a request for extension of due dates for filing the ITRs. Because it is assessee who would have to get agonized and face the consequences of delay in filing return, on account of delay in providing platform for online filing of returns by the CBDT.
4. Most of tax-payers are now mandatorily required to file their returns of income online, either using the return preparation software developed by the third parties or made available by the CBDT. Whenever, if there is change in return/Schema/Validation rules, it requires up dating and providing afresh utility on e-filing portal of the dept. as well as validation of software by the private developers, which in turn is required to be explained and understood by the users and sometimes requires collection of further information/data from the tax-payers by the tax professionals.
5. For the AN 2019-20, again the CBDT has changed the ITR forms necessitating the changes in software/utilities for online filing of returns in mid of the years from time to time. The annexure downloaded from e-filing portal, providing the chronological details of release, updating of schema/validation rules and date of providing Income Tax Return Preparation Software is submitted herewith for ready reference.
6. Though, CBDT has extended the due date for filing income tax returns from 31st July 2019 to 31st August 2019, in cases of tax payers who are liable to file their income tax returns by the said due date (vide order-F. No. 225/157/2019/ITA.II). The extension of due date 31st July 2019 also necessitates the extensions of due date of 30th September, 2019, which is the due date for filing the return of income for the company, persons (other than company) whose accounts are required to be audited under this Act or under any other law for the time being in force, or a working partner of a firm whose accounts are required to be audited. In these cases, assessee are required to furnish voluminous data in form 3CD, which in turn is required to be tax audited and uploaded on website of dept. followed by furnishing of ITR forms. I. T. return preparation software in cases ITR 3,5,6 & 7, applicable to tax audit returns, have been provided between dates 6-8-2019 to 19-082019. [vide annexure]
7. Minimum additional time gap of 2 months provided in the law between both the due dates is compressed to only 30 days [ i.e. from 1st September to 30th September, 2019] due to non-extension of due date of 30th September, 2019.
From the historical due dates charts provided in I.T. Act, it can be observed the since A.Y 1989-90 to A.Y 1996-97 the legislature has given an additional time of 2 months to assesses (other than companies) who are required to get their books of accounts audited, then the assessees deriving income from Business & Profession & who are not required to get their books of account audited.From A.Y 2001-02 to 2007-08 the additional time limit given to company and assessees whose accounts are required to be audited is kept at 3 months.
8. From A.Y 2008-09 onwards, although, the due dates for filling return of income are advanced from 31st October to 30th September, but, minimum additional time limit of 2 months is provided in case of assesses who are required to get their books of account audited, then those who are not required to get their accounts audited.
9. It is intriguing that despite of Hon. Gujarat High Court categorical direction, in the case of All Gujarat Federation of Tax Consultants V. CBDT [SPL No. 15075 of 2015], extending the due date for E-filing of the income tax returns in respect of A.Y. 2015-16 due to delay in releasing of e-filing utility, that henceforth, CBDT shall endeavor to ensure that the forms and utilities for e-filing of income tax returns are ordinarily made available on the 1st day of April of the assessment year.
10. The CBDT ought to have paid heed to the repeated directives of various High Courts and similar requests made by the stake holders in past, and could have notified the amended forms made applicable with effect A.Y. 2019-20 well in advance, before commencement of the relevant assessment year i.e. 1st April, 2019, instead of mid of the assessment year.
11. Hon. Gujarat High Court, in order dated 22nd September, 2014 in the case of All Gujarat Federation of Tax Consultants V. CBDT [SCA No.12656 of 2014] observed that any introduction or new utility/software with additional requirement in the middle of the year ordinarily is not desirable. Any change unless inevitable can be planned well in advance. Keeping in focus such comprehensive process re-engineering may not result in undue hardship to the stake holders.
12. It is requested that CBDT shall also exercise the discretionary powers vested in it under section 119 of the Act, by extending due date of 30th September 2019, to ameliorate the difficulties faced by the assessees on account of no default on their part, by extending the due date for filing the income tax returns for a one and half month up to 15th November, 2019, on account of the delay in notifying the forms and utilities. Otherwise, it is the assessees who would have to face the consequences of not filing the returns in time.
13. Though, due to delay in notification of forms, CBDT has extended the due date for filling return of income from 31st July to 31st August in case of assessees, who are not required to get their books of accounts audited. Non-extending the similar relief to the cases, where due date of filing Tax Audit Report & ITR form falls on 30th Sept. 2019 would be unjustified and cause severe hardship to these assessees.
14. Further, this year rain God has blessed the whole of India in abundance. The heavy rains have been continuing in whole of Gujarat till date, resulting into flood situation in various parts and disruption of normal life & business activities. Non-extension of due date will cause lot of hard ship to assessees. We look forward to your compassionate response.
Thanks & Regards,
Yours truly,
| CA. Vishves A. Shah President,Income Tax Bar Association M.No. 98254 71182 |
Adv Dhruven V. Shah President, All Gujarat Federation of Tax Consultants M.No. 98240 28247 |
| Adv Dhruvin D. Mehta Hon. Secretary – ITBA M. No. 9824500479 |
Adv Kartikey B. Shah Hon. Secretary – AGFTC M. No.9825471182 |
| CHAIRMAN REPRESENTATION COMMITTEE | |
| CA Bakul I. Shah ITBA | Adv Dhiresh T. Shah AGFTC |
| CO-CHAIRMAN REPRESENTATION COMMITTEE ITBA & AGFTC
CA Asutosh Nanavaty, CA Ajit C. Shah, CA Satyapal Sadhwani |
|
Ahmedabad
Dated: 11/09/2019
Encl: Annexure
Copies to: (Sir, for kind perusal and favorable action)
| 1. Hon. Revenue Secretary,
Ministry of Finance 128-A, North Block, Secretariat, New Delhi – 110001 Email: rsecy@nic.in |
3. The Joint Secretary,
TPL-3 CBDT [TPL Division] North Block, New Delhi |
| 2. The Chairman
Central Board of Direct Taxes, Ministry of Finance, North Block, Parliament Street. New Delhi – 110001 |
4. Pr. Chief Commissioner of Income Tax, Gujarat (CCA)
Aayakar Bhavan, Ashram Road, Ahmedabad-380 009 |
DATE OF TAX AUDIT ASSTT YR 2019-20 SHOULD BE EXTENDED DUE TO HEAVY WORK LOAD THANKS
DUE DATE MUST BE EXTENT TILL 30.11.2019, SO AUDIT REPORTS AND ITR CAN BE FILED, ALSO WITHOUT AUDIT CASES ARE STILL PENDING FOR FILLING, ALSO PENALTIES MUST BE REMOVE FROM RS 1000 TO 10000, INTEREST PER MONTH 1 % IS CHARGED IS OK.
EXTENDED DUE DATE WILL HELP PROPER FILLING WITH OUT ERRORS
Date of Audit Report & Income tax return filling for those whose books are audited should be extended,. Because Accountant & C A are under huge pressure due to burden of GST work .
ate must be extend till 30th November and the order should be deliver before 20th September for smooth work.
Agreed the extended tax audit due date 31.10.19
audit return due date extion 30-11-2019
Yes, 100% agreed. Date should be extended till 15th November There are Dushera and Diwali in October. If it is extended till 15th November, all professional will work without pressure of mind and error free. Request to madam ji to early announcement of extension
Date must be extend till 30th November and the order should be deliver before 20th September for smooth work.
Yes, it is very essential to extend tax audit report minimum 2 months. The Dushhera puja is starting from last week of September and incessant rain affected our work.
ITR 2,3,5,6 चेंज हुए है। अभी तक ICAI ने डेट एक्सटेंशन की रिक्वेस्ट भी नही दी है। और किसी ने कोर्ट में केस भी नही लगाया है। पर आज के बाद स्थिति चेंज होगी 😟
Due date must be extend in favor of tax payer and CA 1 month remain is not sufficient while 17 days in hand.
yes due date of 44AB should be extend upto 30.11.2019. Useful if extend early otherwise pressure will same definitely mistakes will happen during filing of ITR
Sir, It is genuine hardships to complete till 30 September. We were busy till August in non ITR filling,TDS return filling and GST return filling. Format of audit ITR has been changed this year also. In September also filed GST returns
Nos. Of non audit ITR has increased
Many area of country are affected by flood. So extension of 2 month is essential.There will be no revenue loss as interest may be charged. Request to respected Nirmla Sitaraman ji to pass an order of extension. I hope she is kind enough like late Sushma ji and will pass the order.
Yes date should be extended
YES date should be extended
Request for time up to 15-11-2019
Kindly extend the due date for TAR and filing of ITRs atleast by 31st of October 2019. Kindly announce at the earliest. Non Audit case due date also may be extended up to 30th September. Professional should have sufficient Time to work without panic. We appreciate Income Tax Department work for improvement in website and friendly approach. Jai Hind Jai Bharat. Proud to be an Indian.
Hon’able FM should extend the due date till 15th November and announcement should be immediately to give relief tax professional, C.As and accountants
Thank you sir for your representation for extension extension very much needed still clients not in positions due to flood in north karnataka and kerela . Please look into the matter and extend the same. We are very much thankful to you madam.
Income tax audit date extended required.
TAX AUDIT DUE DATE SHOLD BE EXTEND UPTO 31/10/2019
yes agreed to extended date 30.11.2019
I really appreciate the request placed by AGFTC and ITBA to IT Ministry for the needful extention of time for audited accounts. The quoted reasons are fair and acceptable. We should be happy to see that at least in the entire nation we have few associations who looks into common problems and works towards solutions.
Yes 100% agreed, due date has to be 15th Nov, as there is Diwali as well in Oct,
DATE SHOULD BE EXTENDED UP TO 30/11/2019
Date of income tax audit should be extended till 30th November . And same should declare in advance so we can work smoothly without any error.
Agreed…. Date of income tax audit should be extended till 30th November . And same should declare in advance so we can work smoothly without any error.
Sirs, I personally appreciate the view taken for extension of time for submission of Tax Audit Report under Income Tax and the submission of Income Tax Returns by the assessees comes under the purview and applicability of S. 44AB. In fact the tax audit works now requires enormous checking and cross checking of different facts and figures and facts, especially with the figures submitted by such assessees under GST Act. We shall be highly obliged and thankful to Hon’ble Finance Minister and CBDT, if they be kind enough to consider the hardship of the assessees and the Tax Auditors as well and kindly extend the last date for submission of Tax Audit Report and Income Tax Returns for the related parties till 15th November, 2019. I also convey my heartfelt thanks to AGFTC and ITBA who taken a right step to sort out the problems of the Assessees and the Tax Payers.
yes i agree audit due date ext ion of 30-11-2019
Must be extended the date. It also be ensured that after 1st April no schema be changed by the department.
Yes I agree due date extion 30.11.2019
yes, must be due date up to 15.11.2019 its clear
Yes, Due date should be extended to 30.11.2019
DUE DATE EXT ION OF AUDIT RETURN 30 NOVEMBER 2019
Yes, Date should be extended to 30.11.2019.
Yes, Due Date must extend to 15.11.2019.
This matter should be taken by the institute of chartered accountants.
Extension of date is a must..GST work tax audit , statutory audit has become too difficult for any CA, Now in view of the details to be filed in 3 cd is bulky. They are to be checked and cross checked, which is taking lot of time. 30th Nov 2019 will be ok.
Hon’able FM should extended date till 15th Nov.-2019. ITR of non-audit have completed till 31st Aug. So it is very reasonable to extend till 15th Nov. Interest may be charged
Agreed the extended tax audit due date 31.10.19
CBDT and FM should consider the matter on priority and should take a positive decision . the news should come at an early date.
Begging of extension shows they are most inefficient and they should find other job.
Extension in due date from Sept.2019 to 15th Nov.2019 is very much desirable in view of the facts narrated in the letter. There is increased requirement of various legislature more particularly GST. There would not be any loss to the revenue if the extension is granted with the condition that self assessment tax if any should be paid by Sept.2019
After implementation of GST date of Non Audit ITR filing upto 31 August and In case of Others Upto 31 October every year should be incorporated itself.
Any extension beyond above may be demanded as per particular situation in that year.
Thanks to AGFTC for raising issue well in time.
DUE DATE MUST BE EXTENT TILL 30.11.2019, SO AUDIT REPORTS AND ITR CAN BE FILED, ALSO WITHOUT AUDIT CASES ARE STILL PENDING FOR FILLING, ALSO PENALTIES MUST BE REMOVE FROM RS 1000 TO 10000, INTEREST PER MONTH 1 % IS CHARGED IS OK.
Yes, Date should be extended to 30.11.2019.
Yes, Due Date must extend to 15.11.2019.
Be efficient and stop begging the government to extend the due date. The CA students suffer due to this extension as the Principal some times doesnot allow leave to the student because the dead line has been extended and on top of that he will not leave the article untill and unless the work is over.
So, please stop begging this shows our inefficiency
The request for extension of filing date is a wise one and admittable. above all the mentioned reasons, it is also should note that every year we auditors will suffer lot of work in filing of gst, roc, gst annual and other statutory related works with lot of tension. 1. The tensions are the assessees were not produce their books data in time due to they dont have their accountants, they will follow only gst related data and rest of data they ignore. 2. most of the data not available like purchases with them which we have take data from gstr 2 returns and to ask for bills from suppliers 3. Also the auditors should work for the filing work wheather the assessee pays him or not to defend his blames on us. 4. The annual return of gstr 9 is extended but till that date we were engaged our time in doing only gst i.e. till 31.8.19 . If we were known the gst 9 will extend till 30.11 we would have worked for income tax work for tax audit etc..without engaging in gst works. 5. All the related professionals will suffer and tired of work every year in this months junction omitting personal entertainments like festival of dasara and diwali.. As per my opinion the tax audit filing date should be always allowed till 30th November of every year..
Hope the concerned ministry may understand these practical problems…
I wonder no body posting their comments yet.