Case Law Details
HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF SEPTEMBER, 2015
Writ Petition Nos. 41109 and 41110 of 2015 (T- IT-PIL)
1. Karnataka State Chartered Accountants Association
2. Sri.Raveendra S.Kore
Vs.
1. Union of India
2. Central Board of Direct Taxes
These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to declare the decision of the respondent Nos.1 and 2 vide its press release dated 9.9.2015 vide Annexure-A as null and void and in contravention of the provisions of Part I I I of the Constitution of India, by virtue of which, the respondent Nos.1 and 2 has not extended the date of filing of returns due by 30.9.2015 for assessment year 2015-16 for certain categories of assessee’s including companies and firms and individuals engaged in proprietary business/ profession, etc., whose accounts are required to be audited in terms of the Income Tax Act , 1961, and, etc. These petitions coming on for Orders this day, the Acting Chief Justice made the following:
ORDER
In these writ petitions, the writ petitioners are asking for some extension of time for submission of income tax returns in respect of certain categories of assesses, including the companies, firms and individuals, engaged in proprietary business/ profession, whose accounts are required to be audited in terms of the Income Tax Act , 1961.
2. I t is a domain of the Indian Government and the Central Board of Direct Taxes.
3. We direct the Central Board of Direct Taxes to consider the representation at Annexure- ‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.
4. With this direction, the writ petitions stand disposed of.
5. We make no order as to costs.
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Keep Checking the below page for Status of various Petitions in High Courts for Extension of Tax Audit Due Date –
Inability to issue new ITR-4 form in time and asking to file the return by 30/9/2014 is atricious. ITR-4 return must be extended by 31/10/15.
Sir,
In my opinion Karnataka HC have to specifically directed CBDT to extend the time till 31.10.2015. But in the judgement, they directed the CBDT to consider, it is not fare.
This is called Achhce Din Ayenge.
Dear all,
There is requirement of making an amendment to the Income Tax Act,1961, by incorporating a provisions for INBUILT EXTENSION FOR FILING OF ITR DATE AS WELL AS APPLICABILITY OF INTEREST THEREON EQUIVALENT TO THE NUMBER OF DELAY IN DAYS WHENEVER THERE IS A DELAY IN RELEASING OF ITR FROM THE AUTHORITY CONCERNED, so that the all concerned with the ITR filing need not to approach the authority concerned for the extension of time and there by ending the ambiguity in the matter.
Dear All
This is Very Important for all companies , Firm, Corporate sector that date have to extent that they have to fill Return without any penalty.
Please please extendt
i am making depreciation chart that was onlly 1-2 days working but after company Act 2013 time taking 10-15 days
Modi Govt is arrogant, will face music in next election.
THIS IS TOTALLY DICTATORSHIP BY OFFICIAL UNDER MODI RAJ NOW IT WILL NEGATIVE IMPACT ON NEXT ELECTIONS
Cut off dates are for CAs only and for cbdt officials and finance ministry.They can behave as they like.
CBDT should have taken decision earlier.
Last moment extension(if extension given) is of no use .
They are behaving like Maharaja.
Manmohansing was far better than SARVASHRI Jetly
Tax terrorisam is felt by us.
If CBDT dose not extend the Tax Audit Date then it is loss of revenue, Because after that nobody will show actual income due to penalty. Tax payers will hide their income and how can CBDT tress everybody. SO, extend date. It is helpful to every taxpayer and CBDT also.
All due dates are for public otherwise intt and penalty etc. No due date is fixed for development work, projects to complete by govt. agencies..etc. No due date is fixed for issue of ITR forms by department therefore no intt/penalty on department. ITR forms issued 5 months late but not ready to give extension of even 15 days to public/ assessee. This is dictatorship.
Dear All my friends. CBDT definately will extend the due date on 30 th sept evening. I think CBDT will extend due date only by 15 days. They are very lezy to issue order. They want to collect big revenue from assesse.So work speedy.They dint have think abt humanity. We cant depend on CBDT but CBDT will depend on us. Best of luck all..
It looks like the people are begging / taking legel route in asking CBDT to extend?
The CBDT delays in releasig the form ITR-4 till late July when the original due date is 31st July. Having failed in their duty they extend the filing date to 31st August and to 7th Sept.
Had the original forms been released in time two months would have been suffiicent.
However due to delay the whole of Aug till 7th Sept was consumed in complience of non audit cases.
What remains is 23 days in Sept to complete more serious work of tax audit and its compliance.
What quality does the CBDT expect out of such hurry burry compliance?
The work that is to be done in over 60days is to be completed in 23days?
Hope they understand their folly and extend the date till 7th November 2015.
The 3CD form is so desinged that entire scrutiny details are to be filled and that the CBDT wants the CAs to complete in 23days?
Regards
Sivaraman
3.”We direct the Central Board of Direct Taxes to consider the representation at Annexure- ‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.”The order is a Direction from HIGH COURT OF KARNATAKA AT BENGALURU to consider the representation.The word peremptorily used to describe an order, command, etc., that you must obey without any questions or excuses
The said order no Cleared Whether Extension will be Allowed Or Not
I agree with Mr. Saravanakumar directions are not binding. if you see the meaning of peremptorily meaning in hindi = तत्काल समाधान के लिये. CBDT may very well issue another press release echoing the press release of 8-sep-2015. thus it meets the ends of requirement of immediate satisfaction….
no power in our area from 10.30pm from afternoon 1 hr 1 hr power problem requesting our chief justice of High court to kindly extend the date already paid the taxes only problem is filing for which power and internet problem. our staff daily working upto 1 am assessee not co operating because of holidays please look into the matter seriously we never requested like this now because of cbdt late issue of forms all this happens.
Directives of Hon High Court is binding on the part of CBDT.
Mr. Chidambaram was arrogant and we thought Mr. Jailey will be practical. All are same. Even you extend you are going get the interest afterall. You may not be perfect if you do not have much time and the department can have more cases and make more money
Very surprising remarks
What is the outcome of petition?
Tyranny of government
All Chartered accountants, tax practioneers and Tax payers need to unite to protest silence of cbdt.
Hopefully we should get a favourable order from Gujarat high Court tomorrow morning.
kARNATA H.C made request to C B D T to consider date of extention. C B D T hans to decide. No direction or order.
Still it is confusing about last date of filing I.T return.
Direction of Hon’ble H C to be followed by CBDT without any delay.
What CBDT going to achieve by this type of stringent policy? Are they think they are the Supremos in this matter & can play any game with the CAs/Auditors of the whole country?
Dear CBDT panelists please act on Humanitarian grounds as CAs are also Human beings not Supermans. They have to work within the limits of nature beyond that nobody can work. Theirs also Human Brain not a machine or robot. Please consider the Plea & act Justifyingly.
NOW-A-DAYS COURTS DARE NOT GO AGAINST THE GOVTS., WHETHER “NATURAL JUSTICE” OR NO JUSTICE.
The court could have clearly rather shifting the burden on CBDT who has already refused to extent the date
226. Power of High Courts to issue certain writs
(1) Notwithstanding anything in Article 32 every High Court shall have powers, throughout the territories in relation to which it exercise jurisdiction, to issue to any person or authority, including in appropriate cases, any Government, within those territories directions, orders or writs, including writs in the nature of habeas corpus, mandamus, prohibitions, quo warranto and certiorari, or any of them, for the enforcement of any of the rights conferred by Part III and for any other purpose
(2) The power conferred by clause ( 1 ) to issue directions, orders or writs to any Government, authority or person may also be exercised by any High Court exercising jurisdiction in relation to the territories within which the cause of action, wholly or in part, arises for the exercise of such power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories
So, as per my views, Directions should be honoured by CBDT
peremptorily(adverb) =In an imperative and commanding manner ( source wordweb)
Decided not to file the IT Return.Nobody
going to hang u.Let FM come to request us
to file the return with comfort.
this is way of collecting tax from the public as soon as possible. on 30th evening, they will issue an extension.
What does it stands for “We make no order as to costs” in order serial number 5????
I think last year for A.Y. 2014-15 the honourable Gujarat High Court was also ‘directed’ CBDT to extend due date of TAR.
What is the meaning of it? wheater extend or not extend no reply from CBDT.
THE SAID ORDER NOT CLEARED WHEATHER EXTENSION WILL BE ALLOWED OR NOT
Are these directions binding on CBDT ? Kindly clerify.