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Interest u/s 234A despite due date extension: HC issue Notice to CBDT

Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court)

As far as prayer no.1 of the petitioner-association for issuance of a mandamus to the respondents to extend the “Due Date” of filing of Income Tax Return of Tax Audit Cases from 15.10.2018 to at least up to 31.10.2018 or such other date is concerned, the same has lost its efficacy in view of the order issued by the Central Board of Direct Taxes on 08.10.2018, whereby the date for filing return has already been extended up to 31.10.2018.

Submission of learned Counsel for the petitioner is that on the one hand, though the date has been extended for filing Income Tax Return of Tax Audit Cases but on the other hand, levy of interest under Section 234-A of the Income Tax Act indicated in the impugned order dated 24.09.2018 has not been amended causing serious prejudice.

Once the date of filing of Income Tax Return has been extended, there is no justification for not extending the date and charging of penal interest for filing Income Tax Return within time.

Sri Asit Kumar Chaturvedi, learned Senior Counsel assisted by Sri Anand Dwivedi, learned Counsel for the Union of India (respondent no.1) and Sri Alok Mathur, learned Counsel for respondents no.2 and 3 pray for and are granted four weeks’ time to file counter affidavit.

Rejoinder affidavit, if any, may be filed within two weeks’ thereafter.

List thereafter.

Tax Audit Due date extension: Status of Writ filed in various High Courts

Categories: Income Tax
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