Introduction

Due date for filing Income Tax Returns for A.Y. 2018-19 are fast approaching. But till date today, CBDT has been able to release Utility for Filing of only ITR 1 even after 36 days of start of new Assessment Year. In this article we will first discuss the penal consequences of Late Return Filing, Return Filing due dates, Social Media Reactions and why CBDT should Link ITR Filing Due date with ITR E-filing Utility Release Date.

Late Return Filing Fees imposed U/s. 234F

As we all know from this year (Assessment Year 2018-19) government has imposed a late fees for delayed filing of Income Tax Return under Section 234F of Income Tax Act, 1961 which ranges from a Minimum of Rs. 1000 to a Maximum of Rs. 10000/-.

Time to File Revised / Belated Return Reduced

Further government has also reduced time limit for filing of belated return by one year with effect from A.Y. 2017-18. Hence the IT Return for Assessment Year 2018-19 can be filed only up to 31.03.2019. Similarly, the time to file revised return also been reduced by one year and now Return for A.Y. 2018-19 (including the belated return) can be revised only till 31.03.2019.

Increase in Prosecution for Non filing of Income Tax Return

It is observed in the last one year that government has started initiating Prosecution U/s. 276CC for late Income Tax Return Filers and Income Tax Act does not provide any immunity to even belated return filers. As per the provisions of section 276CC, a person can be placed behind the bars for a term ranging from three months to seven years. Please note that prosecution is not applicable only if tax payable by the taxpayer (not being a company) on the total income determined on regular assessment (as reduced by advance tax and TDS, if any), does not exceed Rs. 3,000.

For Other consequences of late return filing, readers may read the following article- Consequences of Non or Late Filing of the Income Tax Return

Due Date for filing of Income Tax Return for A.Y. 2018-19

The due dates to file income tax return for A.Y. 2018-19 can be divided into two parts.

Sr. No. Category Due Date for Income Tax Return
1 Individuals, HUF, BOI, AOP. (Taxpayers with no audit requirement.) 31st July 2018
2 Company, Taxpayers whose accounts need to be Audited, Working partner (whose firm’s books need to be Audited) 30th September 2018

Gujarat High Court Instruction on Timely release of ITR Forms and ITR Utility

Now coming to the topic of ITR Release, Hon’ble Gujarat High Court has in the case of All Gujarat Federation of Tax Consultants Vs CBDT vide its judgment dated 30.09.2015 has instructed CBDT to ensure that the forms and utilities for e-filing of income tax returns are ordinarily made available on the 1st day of April of the assessment year.

CBDT Notification Releasing ITR for A.Y. 2018-19 and Non-Release of ITR Utility

CBDT has vide its Notification No. 16/2018-Income Tax dated 03rd April 2018 has released ITR 1 to ITR 7 for Financial Year 2017-18 / A.Y. 2018-19 but till date it’s been able to release Return filing Utility for only ITR 1, which was released on 14th April 2018. The Income Tax Department has failed to Release Income Tax Return filing Utility for other ITRs even after 36 days of end of Assessment Year 2018-19.

Social Media Reactions on non-release of ITR

Social Media nowadays plays a big role and current Central Government has given a lot of Importance to Social Media Communication especially to Twitter. We have shortlisted few of the tweet reactions on this subject and added them below-

Case for Linking of ITR Due Dates with ITR Utility Release date

Now I am not talking about lots of Legal Compliances which a taxpayer and Tax Professionals need to Comply in coming months and not making those a basis for due date extension.  What I observed since the Introduction of E-Returns and E-forms by Income Tax Department is Consistent Year on Year delay in release of ITR Utility and equally consistent demand from Taxpayers for extension of due date.

Now a few questions which arise are- Why the taxpayer has to ask for extension of due date when delay in release of ITR is not attributable to him? Why is the tax payer made to suffer by reducing time available to him to file his Income Tax Return? Why does the tax payer have to beg for extension of due date? Why is the department not made accountable for delay in release of ITR Utility? Why does the Govt. not provide any incentive for timely filing and timely payment of taxes? Why has the Hon’ble Gujarat High Court’s decision not been followed? Why can’t we make our tax system taxpayer friendly instead of increasing compliance burden and Penal consequences on Regular basis without much improvement in Tax System in which rampant corruption is still prevalent?

In My opinion CBDT should link ITR Filing due date with ITR E-filing Utility Release Date so that taxpayer gets sufficient time to file his Income Tax Returns and do not have to beg for extension of due date for delay in release of Income Tax Return Forms and Utility.

Further CBDT should extend due date for ITR of A.Y. 2018-19 based on release date of ITR i.e. As ITR 1 for A.Y. 2018 been released on 14th April 2018 so due for those liable to file ITR 1 should be extended from existing 31st July 2018 to 14th August 2018 and in the same way it should extend the due date for Other Return Forms based on due date applicable to Assessee for filing of Return and ITR Utility Release date.

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39 responses to “Link ITR Filing Due date with ITR E-filing Utility Release Date”

  1. Varaprasad Daitha says:

    I have to upload ITR 2 in excel format for AY 18-19. But this format is not available, In the IT website only pdf formats are available. In utilities I have to have Java platform. I use Chrome for net activity and chrome had disabled java program.
    What is the remedy. Can any one help me how to upload the ITR2. You may send me your suggestion to mail address or on this site since it would be more useful like me.

  2. Ramesh Gupta says:

    The assessee will get their TDS certificates in June & ITR utilities also so far has not been released by the department so the department will “definately” extend the due date or relax the penal action. So we should concentrate our job as per the statute.

  3. VIJAY PAIKOTI says:

    It is disheartening to note that the Government /CBDT is resorting to regressive methods of penalizing taxpayers for delays or inabilities of taxpayers in filing their tax returns. The Govt should come out of the British era mindset where they used to practice such archaic penal provisions in collecting their revenue. The concept of late fees is stupid as if the Govt is providing some sort of service in filing the returns and shows the regressive mindset of the babus in the Govt department.

  4. S.prakash says:

    Sir you are correct, but this is happening every year and till now no such extension have taken place, our trade bodies and professional association also have lost the voice individual can not do anything

  5. CA Hitesh says:

    Our corrupt Govt is un-holistically resorting to PENALTY RAJ by reducing the time limits, increased meaningless compliances. whether Our FM is in agreement with PM on ease in doing business?

  6. Kedar says:

    We CAs do not file ITR of any client unless we see his Form 26AS because many times the assessee either deliberately or un knowingly do not disclose all incomes to CAs. So, to make sure that at least all incomes reported in 26AS are considered in ITR we do not file ITR before seeing 26AS. So technically ITR filing will commence only after 1st week of June 18.

  7. Prasad says:

    the cbdt should be held responsible for delays in releasing the ITR forms
    no one is accountable in CBDT
    In such case delay in filing returns should be condoned. No penalty is leviable for the delay

  8. S.K.Batra says:

    The Government has prescribed late fee for the returns filed after the due date. The due date for filing the returns not covered by audit is 31st July. The problem is the final TDS will appear in 26AS in the first week of June as due date for filing TDS return by the Deductor for last quarter is 31st May. If the Deductor files return late or file revised TDS return after June, then how a person can file a correct return before the correct TDS appear in 26AS. Hence filing of return by persons not covered by audit should be atleast 30th September and not 31st July

    • Yogesh Shah says:

      Practical Approach mentioned by you not within the knowledge of Income Tax Department since they are on opposite seat.Every one should oppose for Late Fees concept due to present situation to be faced by Regular & Honest Tax Payers.

  9. Khaja Anwar Mohiuddin says:

    CBDT has vide its Notification No. 16/2018-Income Tax dated 03rd April 2018 has released ITR 1 to ITR 7 for Financial Year 2017-18 / A.Y. 2018-19 but till date it’s been able to release Return filing Utility for only ITR 1, which was released on 14th April 2018. The Income Tax Department has failed to Release Income Tax Return filing Utility for other ITRs even after 36 days of end of Assessment Year 2018-19. The CBDT to release income tax return filing utility for ITR-2 immediately.

  10. vswami says:

    OFFHAND
    The write-up , so also the views of the participants in the discussion , refer to the penal consequences of filing tax return beyond the ‘due date’.
    There is, however , one more consequence closely related. That needs to be of concern to anyone who, having failed to make payment of the tax due , by way of advance tax, wants to pay up the balance by way of self-assessment, before filing the return. Any such short fall in advance tax, though made good on self-assessment, as per mandate of the law, entails levy of interest from the first day of April of the assessment year ; that is, for AY 2018-19 from I st April 2018.
    As pinpointed repeatedly earlier, and lastly in the published article – [2018] 91 taxmann.com 39 (Article), there have been points of grave doubt likely to be faced with by a taxpayer, in the matter of computing LTCG ; particularly, in respect of a capital asset acquired before the new ‘BASE YEAR’ of FY 2001-02, a transfer of which happens to have been be made in FY 2017-18 , hence taxable in AY 2018-19. And, in the absence of any clarity, not forthcoming till date, the above indicated interest consequence might have to be not ignored but be made a conscious note of, for all [purposes.

    Anyone with more such thoughts to share ?!

  11. kcgupta says:

    what is the harm if the old system is restored i.e one can file the return upto 31st march of the assessment year with levy of interest and levy of interest for late filing. why late fee of rs 5000 or 100000 . it is draconian provision unreasonable . why an assessee feels looted when filing belated return. what the gove looses if a person files belated return without such a huge penalty. he will file below taxable return or below 5lac for lesser late fee.

    • Vijay Kumar Dadoo says:

      The Government is charging the Interest under various sections. Why then LATE FILING FEES.
      The Salary certificates are not received so far, the TDS certificates are not received so far. There are around 4 crore Income Tax Payers in India if not more, then why all these insistance on Late Filing Fees. Even the purpose is not clear. The date for income tax return filing should be minimum 4 months after all requisites are available for filing Income Tax Return.

  12. MANOJ JAIN says:

    HOW THIS IS POSSIBLE TO FILE ALL ASSESSEE’S ITR BEFORE 31 JULY FOR A ADVOCATE OR CA, THERE IS HAVING MANY CLIENTS TO EVERY ADVOCATE OR CA, HOW COULD BE COMPLETED ON TIME FOR ALL THOSE ASSESSEE’S WORKS, THERE IS MORE INFORMATION ATTACHED IN ALL ITR FORMS, WHERE IS NOT POSSIBLE TO PROVIDE ALL DETAILS WITHOUT MAINTAINING BOOKS OF ACCOUNTS, WHAT USE OF SECTION 44AD ETC. WHEN ALL DETAILS SHOULD BE GIVEN IN ITR, THERE ARE MORE HARRISMENT OF TAX PAYER’S AND TAX RETURN PREPARE’S

  13. ADV.K.GOPAL TULSYAN says:

    I T RETURN FILING DATE MUST BE EXTEND ,FINANCE MINISTER SAHAB PURE BHARAT KO BEWKUF SAMAJHTE HAI.

  14. C.A. A.G. SHAH says:

    DEAR SIR,
    1) WHAT IS SANCTITY FOR FILING RETURNS BY 31ST JULY SINCE FORM 26 AS WILL BE AVAILABLE ONLY AFTER 15TH MAY ?

    2) FURTHER IF RETURN IS FILED BELATED, THEN U ARE CHARGED INTEREST U/S 234-A,B,&C. THUS I.T. DEPT. GETS EXTRA AMOUNT. THEN WHY SO MUCH
    STRICTNESS !! & PENATY
    3) FURTHER EVEN TOTAL INCOME IS BELOW TAXABLE-LIMIT, THEN WHY PENALTY ?
    4) IN SOME CASES IT MAY BE A REFUND , THEN WHY A PENALTY ?
    5) IN MY OPINION TIME SHOULD BE GRANTED TILL 31 ST MARCH, AS BEFORE.

    3)

  15. RAJAGOPALAN says:

    pl.extend the date by i monthupto sep.18 for filing return

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