ICAI has requested CBDT to extend the due date of e‐filing of income‐tax returns, tax audit reports and report under section 92E of the Income‐tax Act, 1961
The efforts of the members in supporting the e‐initiative the Department requiring e‐filing of almost all audit reports under the Income‐tax Act, 1961 is appreciable. ICAI is aware of the numerous issues being faced by the members with regard to registration, frequent changes in utilities, uploading of balance sheet and profit and loss and so on. The Direct Taxes Committee of ICAI is taking up these issues with appropriate authorities from time to time. It has issued “Frequently Asked Questions” prepared in consultation with the officials of Directorate of Income tax (Systems) for the guidance of members. Inspite of these efforts, difficulties are being faced by the members in e‐filing the tax audit reports mainly due to continuous change in the utilities hosted on the CBDT website. Further, the difficulties being faced by the members and the assessees in Andhra Pradesh, Uttarakhand, Gujarat, Muzaffarnagar and other affected areas of Uttar Pradesh are also known to ICAI.
Considering the above factors, a request was extended to Chairperson, CBDT for extension of due date of filing income tax returns along with tax audit reports by one month from end of 30th September, 2013. ICAI has also sought extension of due date of furnishing the report under section 92E by one month from the end of 30th November, 2013 for AY 2013‐14.
Even though matter is being pursued on regular basis, it is desirable that the members complete their audits on or before 30th September, 2013 so that the assessees are able to file their income tax returns on time.
ICAI has issued one more press release on 27.09.2013 on the issue which is as follows :-
REPRESENTATION REGARDING CBDT Order F.No.225/117/2013/ITA II dated 26th September, 2013
The President and Council Members called upon the highest officials in the Central Board of Direct Taxes (CBDT) and have submitted representation pointing out practical difficulties being faced by the members in completing the tax audit. The frequent changes in the e-filing utility resulting in enormous loss of man hours have been pointed out. A detailed letter containing reasons justifying the extension has been submitted today, i.e., September 27, 2013. This is the THIRD REPRESENTATION made on the subject in this month itself.
While best possible efforts are being made, the members are advised to carry out the audit in accordance with the technical requirements prescribed by the Institute.
Direct Tax Committee