CA Suhdir Halakhandi

Friends, at Last the Date of Filing of Income Tax Returns is extended to match it with the date of Tax audit report and this is the natural requirement of the Income Tax Act, 1961 and also the only practically possible solution of the Problem which was created by the Central Board of Direct taxes by introducing the New performs of Tax audit report in middle of the year.

This was a very simple problem and it requires a very simple solution but that was not easy and it came only after intervention of the courts from Gujarat, Andhra Pradesh, Madras and Mumbai, High courts have instructed our lawmakers to the needful and the biggest question is why for so simple problem so many efforts were needed.

The first base of the extension of due date as mentioned by CBDT is the verdict of Gujarat High court and today we have with us , the Gujarat petitioner CA RAJNI SHAH from Ahemdabad , Let us have a talk with him :-


Sir, why you have filed the petition was asked by me in interview with you and CA Mahesh Kumar, the other petitioner on the same matter at Delhi HC, now you have proved your point and it is a great relief for all the professionals and Lakhs of tax payers, how do you feel?



I am experiencing some mixed feelings. I am satisfied that at last the mission for which I have worked is achieved. In retrospect, I am disappointed with CBDT for such a simple matter which could have been solved across the table was stretched too far. Also, our Institute should have reacted expeditiously when their representation to the CBDT was wrongly interpreted. But, what matters is that our judicial system provided us with the relief by a “fair verdict”.


Sir, The extension of date is given with the 234A rider and there is a view of large number of experts that it is not permitted in the Income tax Act 1961, what is your opinion in this respect?


Yes Sudhir , at the outset I completely endorse the opinions and views of the experts that such a rider cannot be permitted under the Income Tax Act 1961 as Explanation (1) to Section 234A(1) clearly provides that the due date as referred to in section 234A(1) is the due date u/s 139(1). Hon. Gujarat High Court has observed at para 65 that “… It would, however, be open for the board to qualify such relaxation by extending due date for all purposes, except for the purpose of Explanation (1) to Section 234A of the Act”.

In my humble view, the Board should have inserted the rider of interest u/s 234A in the latest notification after considering its legality.


Rajni Sir, It is wide ranging talk in professional circle that there was what’s group MISSION TAR DEFERMENT -2014 which was mainly responsible for this much needed relief to the taxpayers and especially base of your relief. Say something about this group, its Admin and the members who made it possible.


Social Net Working has completely changed the dynamics of distance and time through the said watsapp group “TAR DEFERMENT-2014” people from across the country were virtually with me at every stage of my mission. They were a constant source of motivation and encouragement. I take this opportunity to thank all the members of the group for their valuable inputs and whole hearted support and Kudos to the admin CA Shiv Khatry for taking this initiative. Special thanks to you, Sudhir, for providing us the platform of Taxguru and spreading awareness and giving prompt updates.


I have written so much on this matter on various sites and Social Media and we here at Taxguru given the concept of “Black out of 25 days” which was mentioned in the order of the Gujarat HC also. Do you believe that there is an impact of social media impact on this type of matters?


As said previously the social media had played a pivotal role in getting the solution fast. The phrase “Black Out of 25 days” was used in our arguments at the Court. This is the reason that the fact of reduction of days from 180 (provided by the Act for filing ITR and TAR) to app. 37 days, got highlighted everywhere.


Sir, you have done a great thing and we can refer to as a “Hero” in the whole matter so please share with us your back ground, your education, practice and family here sir for the benefit of our readers.


I am sorry to accept the word Hero used by you for me. I always believe that undue respect should not be given to those who do not deserve the same and there has to be a purpose of your own existence. Frankly I have not been able to find out the reason for what or from whom all our leaders were afraid of while asking for a solution for such a small matter affecting all business and professional communities across the country. I still believe that undue complaint must be avoided but at the same time your voice should be loud and clear against hardship and harassment. I am sure no such opportunity will be given to us in days to come.

I am B. Com from city of Ahmedabad. I did my CA, CS and ICWA courses and DISA (ICAI). We are a large united family of more than 75 members, though leaving in different cities of the country. I am sorry not to say much on my personal counts but take this opportunity to publicly thank my family for allowing me to show the required “COURAGE” and my GURU who is my brother too, CA Bhupendra M Shah, a bright and genius professional and a torch bearer, not only to me but to hundreds of professionals.


Thanks Rajni Sir, for talking so nicely for our readers. Thanks once again.


Thanks and Best of Luck Sudhir to you and your readers.

Also Read-  The Force behind ITR Date Extension – Interview of CA Shiv Khatry

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  1. VUM Rao says:

    Thanks for the article and we all should come together for all types of common causes. Then only Legislators and Government will listen and change the rules and regulations.People should be respected and governed properly. Revenue for running the government is generaed only from people and it should be spent for the welfare of the people only. CAs’ have to ensure and check no wrong doings are done in accounting of income and expenditure to free our country from corruption and enabling it grow as a welfare state as enshrined in the constitution.

  2. JAYANT L AASHER says:

    CONGRATS CONGRATS RAJNIBHAI SHAH. AND THANKS TOO for the efforts taken which will help many practising CAs.

    When the due date is extended for filing ITR, can the court allow charging of interest w e f 1st Oct 2014? Is it fair ?

    Secondly I wud also like to draw the attention of practising professional colleagues to the DRACONIAN COMPANIES ACT 2013.
    The penalties under this Act are very heavy, unreasonable. Why not we all join against this too and take up the matter?

  3. CA Ajit Shah says:

    Shri Sudhir Halakhandi,
    Compliments for publishing an interview of CA Rajani M.Shah from Ahmedabad. I know Rajani personally, his dashing nature and come forward for any cause of CA fraternity, he is always first. One secrete which he has not mention in his interview is his daughter CA Jainy is Chartered Accountant and helping hand to him.
    Bhai Rajani, this not an end but regaining…

  4. Harshdrai says:

    Bhaishri Rajni Shahji tamne vedokt shubhkamnao. Big thanks. Shri Narendra Modiji na dhayan ma lavva layak muddo chhe. Samrath ko na dosh gosai – pahela chaltu hatu, Nava P.M. na rajya ma n chalvu joiyen. Late filing fee u/s 234E – burning issue – haji baki che.
    shesh subh.

  5. ketanvyas1975 says:

    many many thanks to both of u – Rajni sir and Sudhir.You both have done an admirable job on the issue of extension of ITR dates. Rajni sir has rightly told that undue respect to anyone or any situation should be avioided and we should raise a strongly opposing voice to such irrational and harrasing situation. Sir, you deserve a salutation for filing writ before the HC and solving the problem our CA fraternity. Sudhir, you have also been very nice in regularly updating the issue and informing about the latest outcome thereon. The platform of taxguru is a noble helping hand for many professionals. Once again, congrates to both of u.

  6. Manohar CH L, (CA Final),Tax Consultant says:

    My Hearty Congratulations Sir on behalf of our 150+ Members of THE TAX BAR ASSOCIATION, Guntur (AP) for the team work and grand success of our MISSION, and we always support ang agree with your opinion expressed supra. I am Treasurer of TBA, Guntur for 2013-15. With warm regards..

  7. Samir Saraiya says:

    Though definitely the entire CA community is indebted to Rajni Shah and his team -the real flag bearers of the profession (not the office bearers who like our leaders have failed miserably this time) I completely endorse his views that its is unfortunate that in todays day and age the powers that be can with impunity impose such draconion conditions for compliance and be confident of getting away with it. Why dont they try to reduce the days granted fro scrutiny by 80%?

  8. SANJAY JAIN says:

    I congratulate CA Rajni Shah for his sincere efforts. I agree with him that more than any thing else what was required was courage which he had.

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