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 

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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:

    finmin.nic.in/press_room/

    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
    PRESS RELEASE
    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
    regard.
    (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,
    THANKS A TON FOR VERY PROMPT AND BALANCED UPDATES ON STATUS OF VARIOUS HIGH COURTS WRITS. I AM GREATFUL TO YOU.

    GIRISH DHOND
    INCOME TAX PRACTITIONER
    NAGPUR.

  16. CA K.S.HARIHARAN says:

    HATS OFF TO CA SANDEEP FOR YOUR TIMELY UPDATES

  17. Samiinathan says:

    cbdt does not intend to extend the benefit to congress ruled states and non-bjp friendly states as they are not considered fit for any benefit especially karnataka delhi according to a friend of mine. IT IS TIME THAT THE COURT PASSES STRICTURES TO THE ERRING TOP OFFICIALS. Their actions speaks volumes of their mindset which is despicable. Foreigners who are going to invest in india should be aware of how they issue circular in the past for taxing fii and then withdrawing it next day. Ideally the powers to extend the due date should be with Govt and not cbdt.

  18. CA K.S.HARIHARAN says:

    HATS OFF TO CA SANDEEP HANOI FOR YOUR TIMELY UPDATES

  19. Bhagwan Chandnani says:

    Very useful information. Has any such precedent occurred in the past where Court was approached for extension in due date of ITR filing ?

  20. har narayan rathi says:

    thanks for updates

  21. A R anwardeen says:

    thank you verymuch Sandeepji
    Your uptation is veryhelpful to all

    Thanks a lot

  22. pvs rao says:

    Every year The GOI (Finance Ministry) prepares budget for the ensuing year. If it is not possible, due to one reason or other, an interim budget is prepared. Like wise planning commission does. If this is the case, it is the primary duty of CBDT to make available all required forms in advance. For their fault, they can not punish tax payers, without whom CBDT existence is not possible. Not extending the due date is against the equitable justice. The courts are requested to note the simple and fundamental point.

  23. S.virag says:

    Thanks Sandeepji for all the latest updates.

  24. CA.MAHESH KUMAR says:

    Mindless people sitting in CBDT, some day they may pass notification that court order is applicable to ONLY THOSE PERSONS WHO FILED PETITIONS.

    Contempt of court petition should be filed, CBDT chairman & Finance minister should be arrested and be produced in court.

  25. ca.manish kulkarni says:

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

  26. Sudhir Kedia says:

    Dear Sandeep, Thanks for the timely and correct updates. Was following you for last 2 days. Keep up the good work…….

  27. SANJAY SALGIA says:

    The selective orders under 119 and entire approach of the CBDT on the issue of extension reflects its attitude of harassing tax payers for which it is famous for.
    The finance ministry should ponder whether this is what they mean by ease of doing business?

  28. Anil says:

    When CBDT need 5 months to release the forms it is a legitimate demand to extend due date by one month. When the forms were leased in August first week, CA’s were busy with non audit tax filing this left with only a month’s window for Audit Filing.

  29. SUBHENDU MOHAPATRA says:

    CBDT’s order does not speak about extension. It speaks that ” the returns due to be e-filled by 30th Sep’2015 may be filled by 31st Oct’2015″.
    Does it mean that the date specified U/s 139(1) is extended and there will be no interest U/s 234A if the return is filed within Oct, can we revise the return later ,can we carry forward the bussiness loss?

  30. DILIP KUMAR says:

    very curucial for us keep updated as now

  31. Ramasamy P says:

    Mr.Sandeep

    A small word of “Thanks” from us but your tireless efforts/service is invaluable. Congratulations for your service to the nation!

  32. nagesha s g says:

    DUE DATE EXTENDED ONLY TO PM AND FM S STATES ONLY OTHER STATES ARE NOT IN UNION OF INDIA WHAT A SHAME ?????

  33. gurupad says:

    Thank you Mr. Kanoi for the updates.

  34. Mohamed says:

    “Madras HC directs CBDT to extend date for filing I-T return to Nov 30” why did this is not included onto your table provided above..?

    timesofindia.indiatimes.com/business/india-business/Madras-HC-directs-CBDT-to-extend-date-for-filing-I-T-return-to-Nov-30/articleshow/43400984.cms

    • CA Sandeep Kanoi says:

      Because it is rerlated to Assessment Year 2014-15 not related to A.Y. 2015-16 i.e old news dated 25.09.2014.

  35. CA Manoj Sethia says:

    The act of CBDT is violative of the Article 14 of the Constitution of India.

    Art. 14 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.”

  36. Peethambaran says:

    This year also the CBDT should consider the extension to 31-10-2015 for filing ITR returns for entire nation irrespective of the individual cases or states. So at least they can plan in the next years to come and will take care of to file the returns in time. The FM should act and take a proper decision to help the people and instruct CBDT to extend the due date to 31-10-2015. What is the use of filing wrong and speculative returns uploaded which would create more problems to the department and wastage of time.

    I hope CBDT would act in favour of the nation by extending the due date for filing returns to 31-10-2015.

  37. Guru naidu says:

    Thank you sir,anytime updating information.

    Regards
    Guru Naidu

  38. K L BHARDWAJ LEGAL TAX ADVISER says:

    MR SANDEEP JI CA
    NOW WILL CA ASSOCIATION GO TO COURT FOR EXTENTION

  39. Guru naidu says:

    Thank you sir, anytime updating information.

    Regards.
    Guru Naidu

  40. PALANIVEL says:

    CBDT should follow the High Court instructions. and clarify this issues at immediately.

  41. AMIT S says:

    Thanks a lot CA. Sandeep Kanoi ji

    It is really not that easy to update all such information and that too as soon as possible…

    Hats off to you for your efforts and helping in informing people about it.

    Thank You.

    Some Point
    1.Can KSCAA move to SC and challenge CBDT’s rejection reason and ask for extension ?
    2.Can ICAI request FM and CBDT to reconsider their such state wise extension?
    or can ICAI File writ in SC for some relief for its members (afterall they are the one who die day night for the assessee) irrespective of which states he belong too?

    Now people have started saying that the extension is only for PM’s state and FM’s states….

    Rejecting ICAI recommendation is really the saddess part.

    • CA Sandeep Kanoi says:

      1.Can KSCAA move to SC and challenge CBDT’s rejection reason and ask for extension ?

      Yes they Can

      2.Can ICAI request FM and CBDT to reconsider their such state wise extension?

      They can but now since the matter is in court , I think correct thing will be to fight it in court.

      3. or can ICAI File writ in SC for some relief for its members (afterall they are the one who die day night for the assessee) irrespective of which states he belong too?

      It can but I seriously doubt that they will.

  42. Ramesh Thakur says:

    CBDT’s activity in TAR date extension matter is 100% correct.Now a days Chartered Accountant’s activity is in autocratic style.I urge the CBDT & Ministry of finance to stop the monopoly and autocratic behaviour of Chartered Accountants.It is the right time of CBDT & Ministry of Finance to include other professional (CMA’S &CS) in the ambit of Accountant definition of income tax act 1961.

    • B Sharma says:

      Great sir!!!

      CBDT can delay the release of Forms by 4 Months i.e. instead of releasing forms on 1/4/15 they released it on 7/8/15

      But we cant even expect for 1 month’s extention

      This is Justice CBDT Style…!!!

  43. Rajesh says:

    Generally the benefit should go to the petitioner only, if we follow this dictum then the benefit of extension of due date should go only to the petitioners, not all the petitioners who won, can be claimed to be the representative of the entire state assesses.

    The order of Rajasthan High Court is painful, because it is also by a 2 Bench Judge, but it can be set aside by Supreme Court. Moreover, under Article 336, the jurisdiction of any high court is primarily against the acts of omission and commission (or natural injustice, or arbitrariness etc)by the government. In such cases the High Court rules against the order/acts of the authority, it is not that as simple as ruling in favor of petitioners. So all those High Courts who have ordered for extension upto 31st Oct 2015, have ruled against the order of CBDT for keeping the last date till 30th Sep 2015 only.

    So lawfully CBDT is at fault, they have acted without proper application of mind, and some semi literate fellow (about legal position) in CBDT has advised the chairman that order of HC shall be applicable only in the jurisdictional state, so CBDT acted smart. Government should honor the Institutions like High Courts etc, one Mr Mulayam Singh Yadav is already there to dent the judiciary, why educated officers like IAS, IRS etc should play smart with judiciary?

    CA institution also appears to be spineless, they should have taken a tough stand on 30th itself, that there got to be equity among citizen of this country, that is more fundamental as per constitution than some thoughtless flaming order by any department under secretary. Can CBDT work without CAs? No!!

    • Rajesh says:

      ** Pl read Article 226 in place of 336.

    • girish says:

      CBDT/FM not accepted the Representation of ICAI and other associations, Due to enforce to move to HC. Need to See the genuine issue. everyone is mentioning It is CA have to plan well in advance, CDBT/GOI/FM etc having all resources inspite of that they cannot issue Forms….Issuing with out giving full details(15G/15H-online Forms) etc. It it not that only government had to do. Surely we have to also improve our working pattern and Style to make it more powerful and timely compliance.

  44. K L BHARDWAJ LEGAL TAX ADVISER says:

    its very wrong thing CBDT JUST behaving sotelapan WITH DELHI
    DUE TO MAJOURETY

  45. uttam says:

    Whether tax audit date extend or not Maharashtra??? Pls update Sandeepji

  46. CA Bijoy M Poulose says:

    Dear Sir

    But, CBDT specificaly extended the due date for the assesees of states which got favorable order. In the circumstance, Whether the other non contested states will get the benefit of ruling in CIT vs M/S. Vegetables Products Ltd. 88 ITR 192 Assessee may choose the Judgment of High Court which is favourable ?

  47. Rakesh Jain says:

    Thanks a lot for efforts of Taxguru team and CA Sandeep kanoi..
    But CBDT has ignored us seriously, they should know we are collection agent and working for Nation.

  48. CA Jignesh Savla says:

    Dear Sandeepji

    Kudos to you for your untiring effort in keeping us updated all the time. Hats off to you sir.

  49. sankar says:

    there must not be any extension. CA must plan and conduct the audit. Filing writs in High Court is wrong. Next time even if there is a genuine hardship CBDT will say go to Court and get order

    • vikrant says:

      MR Sankar, you are right subject to timely issue of forms by CBDT. They should also not extend their job of making forms available in time. We also do not wish to seek any favour from CBDT if they do their job right.

      • Deepak NAyak says:

        I Don’t agree with Mr. Sankar. We CAs are not beggars asking for extension with out any reasonable cause. This year CBDT has published the return forms very late. They have extended the due date from 31st July’15 to 31st August’15. & for the first time in the Indian history, due date was further extended to 7th September’15 ( i. e. after two days from the erstwhile due date was over)in the evening of 2nd September’15. CAs were left with only 23 days to complete the tax audit work. The extension of due date was not only asked by CAs, but many business organisations have also requested for extension. Mr. Modi in USA calls the foreign investors to India and promises ease in doing business in India. However he has not seen what Indian businessman is suffering in India. He should first look in to the problems of Indian businessman & then request foreign players in India.

        • Naveen says:

          At this stage it seems party (BJP) co-workers are not happy with PM and trying to chop down the theme of PM -“SABKA SATH SABKA VIKASH”

    • S.L.Goyal says:

      it’s really not necessary. Those who wanted to complete their work by 30-9-15 have done. others who are habitually looking/hoping for extension, keep postponing. Extension as a matter of right, should be discouraged.

  50. Munish says:

    CBDT should take equal decision instead of state wise this is central working process not state level its not a good decision of CBDT while CBDT know deptt issued form and utility for return so CBDT should take equal decision for India.

  51. Aniket Thosar says:

    thanks a lot Sandeepji for all the latest updates…it were very useful to us.

  52. Jay says:

    since date of itr filling is extended it means date of audit report filling is also extended. Am i right ?

    • CA Rahul says:

      Please refer to the Honbl Supreme Court’s judgment last year when the last date was extended upto Nov 30. It ruled that since TAR and ITR are integral procedures, the date for ITR will also apply to TAR.

  53. Jayant L Aasher says:

    Atrocious , dictatorial attitude by CBDT. Income Tax Act is applicable to the entire country and hence the extension should be made applicable to the entire country. What benefit will the IT dept get by rejecting the extensions? People are not idiots to simply demand extension. Past history proves that. I am sure many would have just uploded junk only to see that the due date is followed. It is high time that we people should join and start acting against this adamant and tyrannical attitude of the department.

    • Anil Kishore says:

      This in not CBDT who is behaving like this but this is behaviour of our leaders who are heading Finance department. 15G/15H have been changed from 1st October,2015 without information to anyone. They should have given time to Banks for changing formats. How UIN will be created no where it is given. They do everything in haste and without applying their mind.

    • kaushal advocate says:

      Wrong ? attitude of CBDT.CBDT& Government have not applied common sense .

  54. HARIPRASAD G says:

    Now 30th september dead line is over. CBDT has shown sectarianism.Of course,SC may come to rescue of auditors and may extend the date to all states.Problem will continue in future also, the reasons are 1. procrastination( human nature to postpone) by clients & also by auditors.Sometimes ,even assessees have to depend on others to collect information,evidences etc.2.And Auditors will be busy upto 31st july with non audit cases and also with other work and we will hardly have 2 months time and 3.definitely CBDT is going to increase our work by making some amendments in Form 3CD TO EASE their assessment work.And so to have a normal peaceful life during specially September,i suggest the following
    1.Those who have to get their accounts audited have to submit their UNAUDITED financial statements to the CPC by 31st May.
    Advantages 1.Then we can only comment on financial statements without any accounting work 2.This will make auditees to maintain accounts on day to day basis 3.And they may even engage professionals as internal auditors to keep the accounts ready by May and with all documentary evidences 4.Auditees will engage permanent accountants instead of part time accountants 5.And as auditors ,we can only comment and we will have INDEPENDENCE to some extent.
    And to have REAL INDEPENDENCE ,auditees should not have freedom to get his accounts audited by auditor of HIS CHOICE.ICAI / deptt may allot audits to CAs.
    Appointing authority and paying of audit fee should not be with auditee.
    If the above is not possible, the business community along with CA s should make efforts to amend penal provision to, say Rs.500/- per day of delay instead existing provision of Rs.50,000/- to 1.5 lakhs.
    If the above amendment is also not possible,
    SCRAP sec 44AB and this will really help us to live peacefully.And money will never give happiness and money at the cost of health,respect,happiness is not at all important.
    Let us all try to have changes in audit rules and live peacefully for next year and thereafter.Remember courts may not come to our help every year and client may ask us to pay penalty if TAR and return is not filed by due date.
    Remember PEACE OF MIND,HEALTH,RESPECT,INDEPENDENCE etc are more IMPORTANT.
    – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.EP0YHOWp.dpuf

  55. S HARI KRISHNA says:

    no satistaction on due date extension

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