CA Sandeep Kanoi

CA Sandeep KanoiFrom Last Few days I was updating the status of Writs filed in various High Courts in India for extension of Due date of Income tax Return and tax Audit Report, which were falling due on 30th September 2015. In all these appeal, some high courts has ruled in favour of Assessee, Some has ruled against the Assessee, Some are yet to decide and some left the issue at the wisdom of CBDT. So the final status of all high courts in which appeals been filed on the issue as per my knowledge is as follows:-

S. No. High Court Name Status on 01.10.2015 at 9.00 AM
1 Delhi High Court


Ruled in Favour of CBDT/UOI
2 Rajasthan High Court, Jodhpur Bench Ruled in Favour of CBDT/UOI
3 Bombay High Court Instructed CBDT to Extend Due Date to 31.10.2015
4 Gujarat High Court Instructed CBDT to Extend Due Date to 31.10.2015
5 Punjab & Haryana High Court Instructed CBDT to Extend Due Date to 31.10.2015
6 Orissa High Court Instructed CBDT to Extend Due Date to 31.10.2015
7 Karnataka High Court


Instructed to CBDT to Consider representation of Petitioner/ICAI
8 Calcutta High Court


High Court yet to decide on the issue
9 Andhra Pradesh & Telangana High Court at Hyderabad


High Court yet to decide on the issue

Post High Court Instruction CBDT has yesterday on 30.09.2015 come up with three orders by which –

  1. it has extended the due date of e-filing of Income Tax Return to 31.10.2015 in the State of Punjab, Haryana, Gujarat and Union Territory of Chandigarh and
  2. It rejected the representation of KSCAA which it considered on the instruction of Hon’ble Karnataka High Court.

Now the questions which arise in the mind of various taxpayers are as follows:-

1. What is the position of Extension in the state of Rajasthan and Delhi where High Court ruled against the Assessee?

Answer- In my Opinion Ruling of Territorial High Court will prevail and for the Assessee falling in these Jurisdictions due date will remain 30th September 2015.

2. What will be the due date for the Assessee falling in Jurisdiction of High Courts which ruled in favour of Assessee but CBDT has not issued any instruction?

Answer- They can wait for Order of CBDT as CBDT will surely act on Order of Such High Courts and extend the due date as per Instruction of Such High Courts.

3. What will be the status of Assessee falling in the Jurisdiction of Karnataka High Court?

Answer- For them also due date will remain 30th September 2015 as CBDT has rejected the representation of Petitioner.

4. What will be the status of Assessee falling under the Jurisdiction of High Court’s where no appeal been fled and in case any appeal been filed no judgment has come so far?

In such cases as per the decision of Hon’ble supreme court in the case of CIT vs M/S. Vegetables Products Ltd. 88 ITR 192 Assessee may choose the Judgment of High Court which is more beneficial to him. So Asssessee may choose the Judgment of Favourable High Courts till any judgment comes from their jurisdictional high court. Once any Judgment comes from Jurisdiction High Court than the same will apply.

5. In the CBDT orders dated 30.09.2015 CBDT has said that extension is Subject to filing of Appeal by Department in Supreme Court, so what will be the status of extension if Supreme Court decides against the Assessee?

Answer- In my opinion for the intervening period extension will remain in effect and no penalty can be imposed on Assessee for delay in filing up to extended period.

6. Do High Court orders are only for the Assessee of their Jurisdiction or was it for the Assessee all over India?

Answer- We have not come across any thing in the High Court orders which suggests that the Order applies only for the Assessee falling in a Particular High Court Jurisdiction. In our opinion High Court has extended the benefit to   all the Assessees falling under Income Tax Act, 1961 and who were required to file their Return on or before 30.09.2015 under section 139(1) of the Income Tax Act, 1961.

Further as very well pointed out by CA Manoj Sethia that such Partial extension is Violative of Article 14 of Constitution of India which says that  “The State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India.”

7.  Is it amount to Contempt of Court?

Answers – CBDT has arbitrarily extended the due for only for the Assessee falling in Punjab, Haryana, Gujarat and of Union Territory of Chandigarh, so they have not fully complied the High Court Instructions and the same may be treated as Contempt of Court by Hon’ble High Courts.

8.  Do CBDT or Hon’ble High Courts has extended only the due date only of ITR or also of Tax Audit Reports?

Answer- In Our opinion Extension of date of ITR will apply to Tax Audit Report also as both are integral to each other. Earlier before introduction of Online Returns and Tax Audit Reports Assessee was required to submit his Tax Audit Report with his Income Tax Return.

Note- Please check the Relevant Law Provisions before relying on the above.

Tax Audit Date Extension- Status of High Courts Appeals 

Author Bio

Qualification: CA in Practice
Company: Taxguru / Sandeep Kanoi & Associates
Location: Mumbai, Maharashtra, IN
Member Since: 27 Feb 2017 | Total Posts: 649
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

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0 responses to “Extension of due Date to 31.10.2015- Who can take benefit and FAQs”

  1. mukesh says:

    Dear Sandeep Ji ~ Namaste ~ Thank you n very warm hug to you Sir. Your updates really helped to keep track. All the efforts you have taken selflessly is definitely laudable. Hope many many walk with you in this noble cause of selfless service always. We are together. Once again warm Regards n Love.

  2. Poonamchand says:

    Dear Sandeep ji

    Thanks for continuous updates regarding the matter.

    Special in last 2 days of rush hours.

  3. azhar and co., says:

    Sir i salute you sir for time to time information once again on behalf of our staff we salute you sir. still we are in pressure yesterday too power problem so may returns not filed. we are doing our best but., thank you sir

  4. Gopalakrishna Pillai says:

    Thank you Sandeepji for your correct and timely updates. I am really appreciating your good work.

  5. CA ATUL JAIN says:

    What a joke CBDT has played upon the professional fraternity and assessee. Institute must got to Supreme court on this and asks for justice. Deptt. take almost 5 months just to notify minor changes and then expects pan India to file returns only after that within a small time period.

    Who will listed to this injustice, if not the Supreme court.

    • Shirish Shanbhag says:

      I fully agree with CA Atul Jain.
      Only SC Writ Petition can save honest tax paying citizen of this Country.
      When SC petition is made, all the HC judgements in favour of tax payers, may be made part of that petition.

  6. Sanjay tripathi says:

    CBDT has finally extended date to 31.10.2015 for whole country by press realise dated 1/10/15 signed by Shefali shah

  7. M.S.Rajaramm says:

    CBDT,being a body forming part of Government of India,should come forward to the help of Tax payers,a resource for the country’s development.Heavens will not fall if extension is given to them.Partial orders indicate discrimination against citizens of BHARAT by the GOVERNMENT.Come up please.

  8. AMIT S says:

    Latest Statement in Press Release shows and accepts directly/indirectly the mind set of the yesterdays decision taken by the CBDT.

    “In order to avoid discrimination between tax payers residing in different jurisdictions and to be fair to all ”

    This means they accept that their decision to extend only two states is unfair and would discriminate people on India basis..

    It is the responsibility of the Govt and its employees to not discriminate and not to be unfair to people of INDIA… but the officers who took yesterdays decision did otherway and spoiled the name of GOVT…

    Four courts gave decision in Favour of Assessees but only two states were give extension… is that politics?
    As many people commented this as British Policy… so somewhere Politicies was involved and purposely created discrimination to spoil the name.

  9. Vishwas says:

    Can everyone please tweet Mr. Modi and Mr. Jaitley for their adament behaviour with respect to extention of due date for filling Income Tax Returns. Its not good to be a mockery with professionals, assessee and courts. There is no use of extending date today.

    • Vishwas says:

      Is this make in india concept? Whether this is called “acche din”? Is this called friendly environment for fii’s and foreign investors to invest in india? Etc. etc…. If the Government can not firm on its decision then they are not fit for it. Why they are not firm with respect to filing appeal before Apex court. If they have planned to take decision today then why all “nautanki’s”. The sovereign can not behave like this.

  10. AMIT S says:

    Due Date Extended for everyone …

    HAPPY EXTENSION for those who still have pending work..

  11. SANKET GANDHI says:

    Link for Press Release

  12. S. Rajagopalan says:

    Extension should have been given to all assessees. The order of CBDT shows the arrogance of the Babus and indifference of the politicians. BJP and Congress are two sides of the same coin. PM Modi acts like a salesman without proper maintenance and back office support. He is trying to fool the foreigners as most of them do not know much about the nature of Indian Bureaucrats. Indian businessman cannot be fooled. By being simply adamant on extension of due dates they are proving the “Ease of doing business in India”.

    So much for Modi and BJP. Arun Jaitley is basically a lawyer and not an economist or finance man and is being fooled and led by the Babus of Finance Ministry.

    The less said about the ICAI the better. It is full of self serving people without any stature and have lowered the dignity of the profession by seeking favours from Babus and have lost respect. No one takes ICAI seriously and are not consulted on important matters.

  13. SANKET GANDHI says:

    Government of India
    Ministry of Finance
    Department of Revenue
    Central Board of Direct Taxes
    New Delhi, 1
    st October, 2015
    Subject: Extension of date for filing of Income tax returns and tax audit reports to
    31st October 2015 – regarding
    The issue of extension of last date for e-filing returns of income and audit reports u/s
    44AB due by 30th September, 2015 has been the subject matter of litigation in various High
    Courts across the country. While some High Courts have ruled in favour of the extension of
    due date, some others have ruled otherwise. In order to avoid discrimination between
    taxpayers residing in different jurisdictions and to be fair to all, and also in view of paucity of
    time to approach the Hon’ble Supreme Court by way of Special Leave Petition, the
    Government has decided that across the country, all the returns of income and audit reports
    u/s 44AB which were due for e-filing by 30th September, 2015, may now be filed by
    31st October, 2015.
    Necessary order u/s 119 of the Income-tax Act, 1961 has been issued by CBDT in this
    (Shefali Shah)
    Pr. Commissioner of Income Tax (OSD)
    Official Spokesperson, CBDT

  14. DEEPAK RAMNANI, Tax Practitioner says:

    Thanks Sandeep ji, for Continuous updates. I really appreciate the efforts taken by you in the pick days/hours of tax Audit Assignments.

  15. Girish Dhond says:

    Dear CA Sandeep,


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