ICAI vide representation made to CBDT has requested to to grant extension for filing of Income Tax Return for A.Y. 2015-16 up to 30th September in case of Individual and HUF and up to 31st December in case of Companies. It also requested to consequential extension in due date of filing Tax Audit Report to 31.12.2015.
It seems ICAI has made some factual mistakes in its representation as in Last Para of First Page of representation ICAI talks about Tax Audit of Firms and Companies only while as a matter of Fact even Individual , HUF, Trusts may be covered under Tax Audit Provisions for which ICAI has not asked for any extension of due date for filing Tax Audit Report.
Further It seems ICAI is under the impression that e-filing utility of ITR-4 which is required for e-Filing of Income Tax Return of Individual and HUF who are having business Income and are covered under Tax Audit Provisions is released but as a matter of fact the same is not yet been released.
Till Now CBDT has released e-filing utility only in respect of following ITR Forms
In view of the above ICAI should think of making revised representation to CBDT to avoid hard ship to Individual , HUFs and other Assessees who are covered under Tax Audit Provisions.
Copy of letter written to CBDT by ICAI is as follows :-
|1||How to use / Enable E-filing Vault on Income Tax|
|2||Understanding Compliance Query of Income Tax Department|
|3||Rule 12 of Income Tax Rules wef 1st April 2016|
|4||Instructions for filing ITR-4S-SUGAM for AY 2016-17|
|5||Income Tax e-Filing DSC management utility|
|6||How to File Income Tax Return of a Deceased Assessee?|
|7||FAQs on filing the return of income|
|8||For whom e-filing of Income Tax Return (ITR) is Mandatory|
|9||Guide to know ITR applicable: Which ITR Applicable to whom?|
|10||How to reset password when activation link not confirmed while registering PAN in Income Tax Department|