CA Suhdir Halakhandi

The central Board of Direct taxes has extended the date of obtaining and furnishing the Tax audit report to 30/11/2014 though the Date of filing of Income tax returns is still 30/09/2014 and it is very unfortunate situation troubling the whole trade and Industry which is a very big part of the total tax paying fraternity.

This year the central Board of direct taxes has introduced the New and fresh formats of Tax audit report on 25/07/2014 but the utility for furnishing the same on Income tax site was not ready till 20/08/2014 hence no returns were possible to be filed for whole 25 days and this black out of 25 days should be the sole reason to extend the date of filing of Income tax returns. But it appears that our law makers are not in a mood to listen any logical argument in this respect and still the date of filing of ITR is 30/09/2014 though the date of filing of TAR has been extended to 30/11/2014.

As per the Income Tax Law at present applicable in the country there is no separate date of obtaining and furnishing the Tax audit report and it is directly linked with date of filing of Income tax returns hence the CBDT’s action to extend the date of Tax audit report without extending the date of ITR is not only practically difficult to follow but also unreasonable and illogical. The base of this problem is lying in the Midyear introduction of the Formats of audit but the most problematic part this problem is lying in the fact of extension of date of TAR without extending the date of ITR. The whole Trade and industry is suffering from this tricky and troublesome problem created by this unprecedented action of our law makers which is the total reversal of declared policy of the Govt. about for simplification and rationalization of the Taxation laws. Even the formats of ITR and the instructions to file them do not permit to file them without uploading the Tax audit report but these formats are now being adjusted to allow this possibility of filing them without tax audit report.

If the return is filed without completion and uploading of the tax audit report then it is suggested to the taxpayers that they can revise their returns if any difference is found in the audit report but see here that when whole scheme of Income tax Act is supporting this system since last several years that the ITR can only be filed after completion of the Tax audit and it also a practical chronological order then why suddenly there is a change to make the system more complex, confusing and problematic for the Lakhs of tax payers of the country by compelling them to file their ITR without completion of Tax audit.

Here one thing is most important to note that the tax payers can file their returns for any assesseement year just after completion of the previous year attached to that assessment year. See for the current assessment year 2014-15 the previous year or accounting year was ended on 31/03/2014 hence the Taxpayers have the right to file their returns on any day on or after 1st. April 2014 but the irony in this respect is that the ITR forms and their utilities are not introduced within time and it takes months to our lawmakers to introduce them. It is a big trouble and this year the problem was more increased due to the fact that the format of Tax audit was changed suddenly and without any notice on 25/07/2014.

See here it is natural and reasonable demand of the Tax payers that the date of filing of ITR should also be extended to 30/11/2014 but the logic is given for non extension is that the “Government’s revenue will also postponed for two months” if the ITR date is also extended disregarding the fact that tax payers have already paid 90% of their due tax through Advance Tax and Tax deducted at source. Now there is a question of only 10% of the due tax and for the delay receipt of this tax the taxpayers cannot be blamed because they are not responsible for the Midyear introduction of the Tax audit forms and further for the 25 days black out on the site due to non availability of the utility to upload the tax audit report. It is not logical to pass the interest burden of this delayed revenue on the taxpayers without their fault.

Lot of representations have already submitted to the Hon. Finance Minister and to the chairman of the Central Board of Direct Taxes in this respect by the professional and Trade bodies but still the date of filing of ITR is not extended from 30/09/2014 to 30/11/2014 to match it with the date of filing of Tax audit report. Even the apex body of the auditors ICAI has also submitted it’s representations to the Law makers in this respect.

It is requested to extend the date of filing of ITR to 30/11/2014 so that the taxpayers can file the audit report and ITR without any problem.

Hindi Translation of above

केन्द्रीय प्रत्यक्ष कर बोर्ड द्वारा आयकर कानून के तहत  टैक्स ऑडिट की अंतिम तिथी 30/11/2014 कर दी गई है लेकिन आयकर रिटर्न की अंतिम तिथी अभी भी 30/09/2014 ही है एवं यह एक दुर्भाग्यपूर्ण स्तिथी है जिससे देश के उद्योग एवं व्यापार वर्ग को जो कि करदाताओं के एक बड़े वर्ग का प्रतिनिधित्व करते है, काफी समस्याओं का सामना करना पड रहा है.

इस वर्ष टैक्स ऑडिट रिपोर्ट के प्रारूप अचानक ही वर्ष के मध्य में दिनांक 25/07/2014 को प्ररिवार्तित कर दिए गए थे एवं 25/07/2014 से 20/08/2014 के मध्य लगातार 25 दिन आयकर साईट पर सुविधा उपलब्ध नहीं होने के कारण एक भी रिटर्न पेश नहीं किया जा सका क्यों कि उस समय तक टैक्स ऑडिट के नए प्रारूप को आयकर की साईट पर भरने के लिए जारी नहीं किया गया था.  एक यही कारण काफी है आयकर रिटर्न की तारीख बढाने के लिए  लेकिन जो संकेत आ रहे है उनसे यह लगता है कि हमारे कानून निर्माता कोई भी तर्क मानने को तैयार नहीं है .

आयकर कानून के तहत टैक्स ऑडिट की तारीख को आयकर रिटर्न की तारीख के साथ ही जोड़ा गया है एवं अलग से टैक्स ऑडिट की कोई तारीख नहीं बताई गई है इसलिए आयकर रिटर्न की तारीख बढाए बिना टैक्स ऑडिट की तारीख बढ़ाना निश्चित रूप से यह एक अव्यवहारिक ,अतार्किक एवं अनुचित फैसला है जिसका प्रारम्भ वर्ष के मध्य में टैक्स ऑडिट के प्रारूप को बदल कर किये गए एक गलत फैसले से हुआ एवं जिसका अंत आयकर रिटर्न की तारीख को टैक्स ऑडिट की तारीख से पूर्व रखने के रूप में हुआ है चाहे इसके लिए आयकर रिटर्न के प्रारूप को ही क्यों अव्यहारिक रूप से तोड़ना – मरोड़ना पड़े क्यों कि स्वयं आयकर रिटर्न का मूल प्रारुप भी इस व्यवस्था की इजाजत नहीं देता है .

यदि करदाता आयकर रिटर्न को टैक्स ऑडिट रिपार्ट के पूरा होने के पहले भर देते है एवं टैक्स ऑडिट में कोई परिवर्तन होता है तो आयकर रिटर्न को रिवाइज किया जा सकता है जैसा कि हमें समझाया जा रहा है, लेकिन आयकर कानून के तहत आयकर रिटर्न को टैक्स ऑडिट के पूरा होने के बाद ही भरे जाने का प्रावधान है जो कि एक स्वाभाविक प्रक्रिया भी है तब फिर इस प्रकार से कानून के विरुद्ध एक नयी प्रक्रिया को जन्म देकर देश के लाखो करदाताओ को प्रक्रिया सम्बन्धी उलझनों में क्यों उलझाया जा रहा है यह एक विचारणीय प्रश्न है .

आयकर के सभी प्रारूप एवं ऑडिट रिपोर्ट के प्रारूप भी दिनांक 1 अप्रैल को या इससे पूर्व ही जारी हो जाने चाहिए एवं वर्ष के मध्य में किसी की प्रकार के नए प्रारूप जारी नहीं किये जाने चाहिए क्यों कि इससे करदाताओ को काफी समस्याओं का सामना करना पड़ता है . इस वर्ष आयकर के रिटर्न भी काफी समय बाद जारी किये गए एवं ऑडिट रपोर्ट का प्रारूप भी अचानक ही बिना किसी पूर्व सूचना के दिनांक 25 जुलाई 2014 को परिवर्तित कर दिया गया है . इस तरह की कार्यवाही भारत सरकार के कर प्रणालियों में सरली कारण के वायदे के भी सर्वथा खिलाफ है .

इस सम्बन्ध में आयकर रिटर्न भरने की तारीख को 30/11/2014 नहीं करने की पीछे तर्क यह दिया जा रहा है कि इससे सरकार को मिलाने वाला राजस्व भी दो माह के लिए स्थगित हो जाएगा लेकिन इस सम्बन्ध में सच्चाई यह है कि कुल कर का 90 प्रतिशत हिस्सा तो अग्रिम कर एवं स्त्रोत पर कर कटौती के रूप में करदाताओ द्वारा पहले ही जमा करा दिया जाता है और बकाया 10 प्रतिशत की यदि देरी होती है तो उसके लिए करदाता नहीं बल्कि स्वय कानून निर्माता जिम्मेदार है जिनकी गलत नीतियों के कारण वर्ष के मध्य में एकाएक ही टैक्स ऑडिट रिपोर्ट के नए प्रारूप जारी किये गए है एवं इस कारण से होने वाले राजस्व के नुक्सान के ब्याज का भार करदाताओ पर डालना प्राकृतिक न्याय के विरुद्ध है .

इस सम्बन्ध में दिनांक 20 अगस्त 2014 को माननीय वित्त मत्री महोदय को एक ज्ञापन दिया गया था लेकिन अभी भी आयकर रिटर्न भरने की अंतिम तारीख 30/09/2014 ही है जिसे शीघ्र बढ़ा कर 30/11/2014 किया जाए ताकि व्यापार एवं उद्योग वर्ग इसके पालन के लिए पर्याप्त समय मिल सके एवं इस सम्बन्ध में जारी अन्य समस्याओं को भी शीघ्र दूर किया जाए एवं ऐसी व्यवस्था की जाए कि आने वाले वर्षो में ऐसी समस्यों का सामना उद्योग एवं व्यापार वर्ग को नहीं करना पड़े.

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Tags : form 3cd (108) Income Tax Return (463) ITR (632) Section 44AD (130) Sudhir Halakhandi (63) Tax Audit (322) Tax Audit Report (200) tax auditor (138)

0 responses to “Non Extension of Income Tax Return due date by CBDT”

  1. sk mishra says:

    last date given by CBDT 30/11/14 but it was a sunday, hence please advice whether 01/12/14 (Monday) will be treated as last day if filing tax audit retrns?? Pls advice

  2. R.C.Bagdi says:

    as per income tax act, in the case of audit under section 44AB, the return is to be filed with the audit report,But the board has said that the audit can be completed upto 30th Nov. 2014, but return has to filed by 30-9-2014, Whether the Board has right to disobey the act, and asked to file the return without the audit.

  3. SUSHIL says:

    REQUEST THE CBDT TO INCREASE THE TAX AUDIT LIMIT IMMEDIATELY TO RS.TEN CRORES
    AS IN MADYA PRADESH VALUE ADDED TAX ACT WHICH RECENTLY INCREASED THE VAT AUDIT LIMIT TO TEN CRORES WHICH WILL BE MORE HELPFUL TO SMALL BUSINESS PEOPLE AND
    PRIVATE LIMITED COMPANIES AND FIRMS – as per income tax act, in the case of audit under section 44AB, the return is to be filed with the audit report,But the board has said that the audit can be completed upto 30th Nov. 2014, but return has to filed by 30-9-2014, Whether the Board has right to disobey the act, and asked to file the return without the audit. – See more at: https://taxguru.in/income-tax/extension-income-tax-return-due-date-cbdt.html#sthash.LUL6c2iK.dpuf

  4. Deewan Singh Sharma says:

    yes I supporting for extend due date

  5. S PRAKASH says:

    yes I support sri T V Sreekantan, due to inflation and high level of costs and the low profit margins the small and medium individual and partnership business community is suffering and are hard hit by this 44AB audit.Increase the limit for 44AB audit to 10 crores or scrap the same for the individual and partnership firms.The Trade bodies and business community should fight for the same.

  6. RAMGOPAL RAO VLN says:

    I AM AN AUDITOR ,
    I AM ALSO REQUESTING TO CBDT TO EXTEND THE DUE TO FILE ITR AND TAR AT A TIME TO SAVE TIME AND TO SUBMIT THE FULL FURNISHED FILING FOR TA CASES.
    SO PLEASE COOPERATIVE WITH US
    RAMGOPALA RAO AUDITOR

  7. vijaykumar says:

    yes I supporting Mr.T.V.Sreekantan’s comment. Increase the tax audit limit

  8. Rajesh says:

    Honourable PM Modi has made blunder giving unlimited powers to bureaucrats without any accountability.They enjoy work free holidays between OCT. and march and wake up to show their wakefulness and disturb whenever they wish.

  9. C A K C AGARWAL says:

    as per income tax act, in the case of audit under section 44AB, the return is to be filed with the audit report,But the board has said that the audit can be completed upto 30th Nov. 2014, but return has to filed by 30-9-2014, Whether the Board has right to disobey the act, and asked to file the return without the audit.

  10. Surendar says:

    Excellent Article, Thank you

  11. T.V.SREEKANTAN says:

    I REQUEST THE CBDT TO INCREASE THE TAX AUDIT LIMIT IMMEDIATELY TO RS.TEN CRORES
    AS IN MADYA PRADESH VALUE ADDED TAX ACT WHICH RECENTLY INCREASED THE VAT AUDIT LIMIT TO TEN CRORES WHICH WILL BE MORE HELPFUL TO SMALL BUSINESS PEOPLE AND
    PRIVATE LIMITED COMPANIES AND FIRMS

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