Shri Arun Jaitely
Finance Minister of Govt. Of India
New Delhi,
Ref: Request to take note of CBDT wrongdoing and now an adamant to go ahead with Tax Audit Last Date 30th September 2018.
Dear Sir,
I would like to attract your attention for seeking an extension of the Tax Audit date of 30th September 2018 being totally unjustified to look towards the fraternity of Chartered Accountants to complete their job within few days against the statutory availability of 180 days. Every year CBDT failed to notify the Income Tax returns in time, which compress the time of Tax Audits. In the year 2014 & 2015, a number of cases were filed against the CBDT for extension of time and it is worth noting that more or less, all the cases were in favour of petitioners. The petitioners were from every walk of like from trade associations to professional bodies.
This year is a unique year in term of an economy of the country. A mix of four content is must to file a return. The last year was marked by the implementation of GST in the country. The earlier regime of Service Tax & VAT is bound to be here being three months of its existence. Many changes were made in Form 3CD to be applicable from only 20th August of this year. Further, some of the changes were deferred for 31st March 2019. The date for completion and furnishing of the tax audit report is 30th Sept. 2018 and it genuinely requires an extension. The judgments of the last years of 2014 & 2015 clearly shown a way for the timely release of ITRs but this year also CBDT has failed in its job. It’s a simply mockery at the part of CBDT to play with the dates of ITR extensions. Your Government should craft out a simple formula to the extension of dates and you must ensure the availability of full period as statutes provided in the act. Earlier the Governments were taking the extensions notifications on time, but the day, this Govt. has taken charge of, and a flimsy adamantly is being shown to the Taxpayers resulting in their endless sufferings.
Our Alma Mater ICAI through its organ, the Direct Taxes Committee has given three representations requesting CBDT to extend the due date. Many Chartered accountants groups of Delhi already met you and requested you to extend the due date.
I am the moderator of a group, ICAI_CIRC_MEERUT_CA group. This group is also having PAN India exposure and having 25000 Chartered accountants as its members.
Kindly pass a necessary order to the CBDT to take the decision in the spirit of 2014 & 2015 judgements
2014- GUJARAT HIGH COURT
i.e Rajni Mangaldas Shah V/S Central Board Of Direct Taxes (Gujarat High Court), SCA/12571/2014 & All Gujarat Federation of Tax Consultants Vs. CBDT (Gujarat High Court) SCA 12656/ 2014. Your attention is drawn towards para 62 of the order which is reproduced herewith.
62. Here, we notice that subsequent to the representation made on 21st August 2014, the CBDT could have responded to such representation by either acceding or refusing to the request of extending the period of filing of ITR and making it extendable up to 30th November 2014. Ordinarily, in such circumstances, the Court would direct the authority to consider the representation and pass a specific order. In wake of the constraints of time, as the due date of the filing of the return is expiring on 30th September, 2014 and when the respondent Board has chosen not to respond to the same, but, later on by offering the comments before this Court in writing in no uncertain terms, it has termed such a request impermissible and has chosen to refuse the same on the ground that all the grievance made by the petitioners are not sustainable. Therefore, considering the larger cause of public good and keeping in mind the requirement of promotion of justice, we chose to exercise the writ of mandamus directing the CBDT to extend the date of filing of return of income to 30th November, 2014, which is due date for filing of the TAR, as provided in the Notification dated 20th August, 2014.
2015- Gujarat, Karnataka, Punjab & Haryana, Orissa, Bombay High Court
The petitions were presented to various High Courts in the year 2015. All Gujarat Federation of Tax Consultants vs. CBDT, Special Civil Application No. 15075 Of 2015, Dated-15.09.2015 in which the Honourable Gujarat High Court Directed CBDT to Extend due date to 31.10.2015. Further Karnataka State Chartered Accountant Society (KSCAA) & Ors vs Union of India & Ors, Writ Petition (WP) 41109/2015, 41110/2015 The Hon’ble Karnataka high court directed CBDT to consider representation of KSCAA, Chandramappa Ramanna Dhavalagi Vs Union of India, WP 110253/2015 Karnataka High Court (Dharwad Bench) disposes petition and directs CBDT to consider representation submitted by ICAI for extension of due date, Vishal Garg & Ors. Vs. Union of India & Anr., CWP- 19770 -2015, Dated- 15.09.2015 Punjab & Haryana High Court Directed CBDT to Extend due date to 31st October 2015, The Chamber of Tax Consultants Vs. Union of India & Ors., WP 2764/2015, Filed on 22.09.2015Bombay HC criticises CBDT move of extending of ITR due date for only two states & one Union territory & extended due date to 31.10.2015, Jagdish Prasad Mittal Vs. Union of India, Writ Petition No. WP(C)-17178/2015, Date- 21/09/2015 Orissa High Court Instructed CBDT to extend the due date to 31.10.2015.
Some of the observations of the High Court are clear and require your immediate attention to intervene in the matter. such as
- The powers under section 119 of the Act are discretionary in nature and it is for the Board to exercise such powers as and when it deems fit. However, it is equally true that merely because such powers are discretionary, the Board cannot decline to exercise such powers even when the conditions for the exercise of such powers are shown to exist. At this juncture, reference may be made to the decision of the Supreme Court in the case of UCO Bank v. CIT, (1999) 4 SCC 599ó (1999) 237 ITR 889, wherein the court had interpreted the section 119 of the Act and it was held “The power is given for the purpose of just, proper and efficient management of the work of assessment and in public interest. It is a beneficial power given to the Board for the proper administration of fiscal law so that undue hardship may not be caused to the assessee and the fiscal laws may be correctly applied.”
- When no prejudice is caused to the revenue and the assessees are put to great hardship on account of the short period within which the income tax returns are to be filed, it was expected of the Board to exercise the discretionary powers vested in it under section 119 of the Act to ameliorate the difficulties faced by the assessees on account of no default on their part, at least to a certain extent, by extending the due date for filing the income tax returns for a reasonable time.
- The Board should not create a situation whereby the assessees are required to knock the doors of the court year after year, more so, when on account of the delay on the part of the respondents, it is the assessees who would have to face the consequences of not filing the returns in time.
- The Board has declined to exercise the discretion vested in it under section 119 of the Act to come to the rescue of the assessees and grant them some relief, leaving the court with no option but to direct the Board to extend the due date for filing the income tax returns under section 139 of the Act from 30th September, 2015 to 31st October, 2015 so as to alleviate to a certain extent, the hardships caused to the assessees on account of delay in providing the utilities.
We are again standing on the same platform. The grounds are the same as raised by the petitioners in the year 2014 & 2015. A petition on the same line has been filed at Gujrat High Court and likely to be heard on 24th September 2018.
Also, Read about tax audit due date.
I request you to take the timely decision over the extension of Tax Audit Reports. This shall be a great help to the CA fraternity from your good office. This will help CBDT to come out with a concept of inertia. According to Webster’s Dictionary, “inertia” is the tendency of a body to remain at rest or stay in motion unless acted on by an external force. This means that if something is moving, it will keep moving unless something else acts on it to slow it down or stop it and that if something is standing still, it will continue to stand still unless something else causes it to move.
Your help should reach to the CA fraternity well in time, then it’s a real help otherwise in the last hours, the help will be no help.
(About the Author– Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee For Direct Taxes 2011-12 and can be reached at email amresh_vashisht@yahoo.com or on phone Phone: 0121-2661946. Cell: 9837515432 having office at 115, Chappel Street, Meerut Cantt, UP, INDIA)
Author Bio
Abki Baar Rahul ki Sarkar
Both Income Tax Act and GST Act are to be taken into consideration while preparing the Tax Audit Report. Hence, the Date for Filing of the Tax Audit Report may be extended further upto 31st October, 2018 as a special case for this Assessment Year 2018-2019.
“Your help should reach to the CA fraternity well in time, then it’s a real help otherwise in the last hours, the help will be no help” – these words of CA Amresh Vashisht is very very correct.
why this ministers act like hitlers after coming to power and dance to the tune of beauracacy which always tries to creat havoc amongst people and make every effort to harras the people.I also feel embrassed at the apathy being shown to ICAI DEMAND OF EXTENTION OF DUE DATE OF AUDIT U/S 44AB BY CBDT.It seems icai, the premier institute constituted by central statutory act has reduced to not more than a local assosiation which has to introduce itself to the government authorities in its representation to the them.
ना मंदिर जाते हैं, ना मदीना जाते है।
हम CA है , आफिस के सिवा कही’ना जाते हैं।
ना पूजा करते हैं, ना अदा कोई नमाज़ करते है।
हम CA है, कर अदा करनेवालो का return भरते है।
ना गाने सुना करते हैं, ना गज़ले सुना करते हैं।
हम CA हैं, रोज़ सरकारी फरमान सुना करते हैं।
अनजान लोगों के दुःख-दर्द कुछ ऐसे पहचान लेते है।
हम CA हैं, client देख कर
उस की paying capacity सब जान लेते हैं।
ना गीता, ना बाइबिल, ना क़ुरान के लिए लड़ते है।
हम CA है, Companies act income tax, GST के लिए लड़ते है।
ना डिस्को में जाते हैं हम, ना डेट पे जाते हैं,
हम CA है, अक़सर घर देर से जाते है।
खुद ही कहानी लिखते है और खुद ही डायरेक्टर होते हैं।
हम CA हैं, हमारे अपने परदे, अपने थिएटर होते है।
हसरतें हूबहू है, ख़ुदा नहीं, हम भी बनना इंसान भला चाहते है।
हम CA है, चाहे fees मिले या नही, कुछ भी हो अपने client का भला चाहते हैं।
ना खाकी पे एतबार है , ना खद्दर पे इतना भरोसा करते है।
हम CA है, लोग हमारे signature पे कितना भरोसा करते है।
इश्क़-महरूनी, सर्द-ग़ुलाबी और धानी हम पर सब रँग फ़ब लेते है।
हम CA हैं, सर झुकाये टेबल पर बैठे देर रात तक, जीवन के सब रंग ढक लेते है।
एकल व्यक्ति भी खड़ा रहता है, उद्योगपति भी खड़ा रहता है।
ये CA का दिल है,
देश प्रेम है उन्नति की ऒर,
इंसानियत भीतर रहती है, भेदभाव बाहर खड़ा रहता हैं।
I Agree with the contentiosvthat It has become A practice under present Govt To not to listen public Grivence and also Practical Issues faced by public Burecrates di not listen Common Man busy in only compliances not business How u will create Make in India
Sir,
” Justice Delayed is Justice Denied “.
Due Date for filing the Returns of ” All Other Assessees ” under section 139(1) is 31st July. This Due Date has been shifted to 31st August 2018.
Total Number of Assessees are More, that is why the Government yielded their request. All the Powers are to the People.
Now, the Number of Assessees who are Business and Trading People are Less in Numbers and hence not responding the request.
Chairman of the GST Council, Union Finance Minister and Members of the Council
a) Union Minister of State in Charge of Revenue
b) Minister in Charge of Finance or Taxation knows very well about the implementation status of the GST Act 2017.
Both Income Tax Act and GST Act are to be taken into consideration while preparing the Tax Audit Report. Hence, the Date for Filing of the Tax Audit Report may be extended further upto 31st October, 2018 as a special case for this Assessment Year 2018-2019.
Your Open Letter will certainly act as an eye opener.
It’s not possible to do audit in a very short period
Because as extention of individual return filling extended upto 31.8.2018, so all of us getting only one month for audit.
It’s unjustified
This Government is very insensitive government. They are acting like hitlers. They think that every action will be taken as granted but now the time has come in 2019 No accountant/CA/Law practioner/Income Tax practioner will cast vote to this hard hearted government and they will feel like a lost government and will not come to power again for the atleat 10 years. I am an accountant and will not caste my vote to this failed government. This is ridicules.
Dear Sir,
Its time for strike before the supreme court.The present 56″ PM and his ailing FM are good for nothing.The maan ki baat is a onside conversation You have been proactive with the fraternity issues.
Let all CAs either strike or go for a long holiday upto 2 nd October. and thereafter we discuss on extention.
I think ICAI should approach the issue in a different angle.
Actually ICAI members are in need of time to complete
the tax audit with professional approach.
So ICAI may suggest CBDT that once the client identifies the tax auditor and assigns the work and auditor also accepts the assignment then it may be treated that assessee has done his part of duty in time and of course A copy of PL and BS should be attached by the assessee.
Then The auditors may be given say two months time to complete the assignment.
In this way the CBDT will enforce it’s time schedule regarding assessee without any objections either from assessee or from ICAI
HOPE this approach will solve the yearly persisting and embarrassing issue faced by all the stakeholders.
I would suggest to keep pen down and stop doing tax audit work for this year. Let the assessee fight for their rights instead of CA fighting for their assessee.
Breaking News:
CBDT likely to extend tax audit due date, notification in this regard to be issued early next week: Finance Ministry Sources
I think if Govt. still not issue an extension till Monday 24th Sep 2018, we all tax professional must go to supreme court to file a petition against the adamant behavior of CBDT.
A timely extension of due date might release the mental as well as physical pressure from the tax professionals & tax payers also.
We are not like computerized machines which runs all the time for 24 hours daily.
I am working since last more than 3 months from 09:00 am. to 11:00 pm daily and still work is out of my reach.
this is not mine even every professional life today due to adamant behavior of Govt & CBDT.
So we should approach to Supreme court for further proceedings in the interest of our fraternity.
Thanks for open letter. Please also send this letter to P.M. to direct F.M. to give directions to extend due date
It should be extended by today only in the interest of all the stakeholders
GOVERNMENT IS FOR PUBLIC CONVENIENCE,IF THERE ARE TOO MANY PROBLEMS ,GOVT SHOULD EXTEND THE DATE WITHOUT GETTING ANY REQUEST FROM PROFESSIONALS.
IF CHAMBER OF INDUSTRIES ALSO FORCE THE GOVERNMENT THAN GOVERNMENT WILL DEFINITELY EXTENT THE DATE. WHY ALL THE BURDEN ON PROFESSIONALS ONLY.
Only way to file the returns and pay the taxes or otherwise pay the tax and penalty to them. but there is no discussion about the ITR returns releasing and the portal problems. they simply say that the CA and tax professionals are ruin the country economy not them. welcome the digital india
It has become very clear going by the past experience, the CBDT will only listen to the orders of the Honble Supreme Court and High Courts. It appears the CBDT will remove the ear plug only to listen to the Minister and the Courts.If this is going to be the attitude, we do not need any legislation.
Srikanth
what sort of corruption would india face if the date of filing audit report is extended ,let govt of india should place their plea / convey to people of india.
please thing over this !
we expect CBDT should fix the date of filing audit report on 31st December every year.
FM is ‘GOD’ (he is assuming himself). Last year’s extension of due date is example of a little ‘Alms’ of 7 days extension, in the hand of taxpayer (Back bone of economy) and CA associations.
Good initiative Sir, Extension of Due date for ITR filings and related Audit reports are essential at present situation. Due to GST Portal inefficiency lot of our working hours has gone waste which is one of the many reasons for which we need extension of due date..
Dear Sir
I agree the points and views narrated by you. But why we are begging before the bureaucrats for extension of tax audit date. The only resort is only to approach to court because they understand the language of order of court. They are enjoying the pain and stress of tax professionals. Totally arrogant behaviour by the FM and CBDT.
They think that tax professionals are slave and donkey.
YES THIS GOVT DOES NOT HAVE THE COMMON MAN IN MIND BUT ONLY THINKS OF KEEPING US ALL TIED UP WITH DEADLINES SO THAT WE DO NOT CRITICISE THEM. I FEEL THAT THIS IS A GOVT OF PERSONS WHO HAVE NO COMMON DAY WORK EXPERIENCE
ITS UNJUST ON THE PART OF CBDT NOT EXTENDING THE DUE DATE OF TAR. WE CAS SHOULD STOP WORKING AND NO ONE SHOULD FILE THE RETURNS UNLESS THE DUE DATE IS EXTENDED.
THIS IS NORMAL PHENOMENA EVERY YEAR WE MEMBERS FIGHT WITH CBDT.
I
• Is not it disgusting that the leaders and bureaucrats in our country are so insensitive and still behaving like in the British Rule.
• They are not even bothered to reply to the intellectual community of Tax Payers, CAs and Tax Professionals even after 21 days like we all are fools and begging for something.
• The categorically pointed out justifications submitted from across the country are for MERELY EXTENDING THE TIME LIMIT AND NOTHING IS GOING TO BE SPENT OUT!
• They are the same people who madly rush against the Supreme Court judgments and die to amend the illogical laws but which affecting their Vote Banks; whether Shah Bano Case or the recent ST/SC Case.
• There is no reason not to extend the time limit looking to the facts & figures logically justifying the demand.
• If they are not extending the due date, they must justify the reasons and not the simple mum.
This is the high time to resolve the issue by making it two way system instead of one way on their total mercy.
THANK SIR
Pls extend due date of tax audit there are so many problem facing. In GST return not matched and take so many time for finalization so pls extend the due date.
Very good effort sir…Tax audit due date extension is most needed……
Sir, Thanks a lot for your letter to the H’ble Finance Minister, in our opinion a letter to the H’ble Prime Minister in this respect may fetch some benefits. Further, it is better to insist for the amendment to Section 139(1) BY INCORPORATING A SENTENCE THAT THE STATUTORY TIME LIMIT AVAILABLE NOW 122 DAYS, 183 DAYS OR 244 DAYS SHOULD START FROM THE DATE ON WHICH THE ALL THE RELEVANT DOCUMENTS AND SCHEMAS ARE MADE AVAILABLE/NOTIFIED BY THE CBDT, THEN NOBODY WILL BE PLEADING FOR THE EXTENTION OR POSTPONEMENT OF THE STATUTORY TIME LIMIT PROVIDED IN THE STATUTE AND MORE OVER IT WILL FAIR FOR EVERYONE
THANKS
thanks sir
Thanks for open letter. Please also send this letter to P.M. to direct F.M. to give directions to extend due date
Sir,
Finance Minister is hell bent on cracking a whip on CAs and Tax Payers of the country as was the case with Mr. Chidambaram earlier.
The FM in his election speeches said that it is unfair to tax people with income below 5 lakhs and nothing was done in the past 5 years.Without having a proper working GST portal GST Act was hushed in. Many Business orgs had lots of difficulties. The tax payers of the country who contribute significantly to the coffers of the Govt. get a step motherly treatment.
Modiji tax payer ko Ache din kab ayenge?
Sharma
WELL DONE…ICAI & ALL WHO ARE CONTINUE FOLLOW UP WITH CBDT & ETC. FOR EXTENSION OF TAX AUDIT DUE DATE…GOD WILL GIVE YOU BETTER REWARDS FOR THE SAME.
THANKS AGAIN
voice for justice
Dear Sir
I request you to kindly mark a copy to honorable PM.
These politicians do not deserve any respect. They always frustrate the orders and judgements of Hon’ble courts and make the life of common man hell. They should be thrown out of the system whenever the public gets the opportunity. This will send a strong message to them and the leaders in line also. Don;t make any representation or request to these persons who knowingly creates suffering for common man. We shall weed out these elements in the election. We should do our job and show them, we are not on their mercy.
Thums up for Mr. Vashisht for a hard hitting letter to the Govt.
if the date of tax audit is not extended, at least 50% audit of mostly C A, would not be completed, the business man is not going to hear any problem oF
C A. NOW A DAYS, IT HAS BECOME FASHION TO BLAME C A ONLY.
KINDLY EXTEND THE DAT
Yes Sir, It is justified petition for extend due date of Tax Audit, I support your this Petition.
Thanks & Regards
Protiv Kumar Chakraborty, Advocate
Well said Mr. Vashisht. But we can only live in hope that it appeals to the mind of the powers that be. Right from time of demonetization, the institutions and people directly associated with Finance Ministry have shown a streak of arrogance and stubbornness. In UPA-2, we had policy paralysis due to suspected and since admitted position of cold vibes between two most respected, intelligent and senior ministers. In this government, we have policy overdose with tendency to remain in illusion of exercising control. May be things will even out with change of guard in next government, this one seems to be hell bent on digging its own grave.
Why do not move to file Writ Petition before Court
We. Made. a mistake in voting this government to power. We thought it was pro people. Instead it is anti people.
Open letters to this administration are waste of time.Unfortunate that an admin which promised maximum governance in the very first year had to be directed by the Courts to grant extension as the forms had been notified late. The irony of course is that this very admin takes more than 15 months to compile forms.As far as this admin is concerned tax payers and Chartered Accountants particularly are the biggest culprits in their grand plan to raise recourses. Neither the taxpayers or CAs constitute a politically sensitive constituency whose voice is heard in the corridors of power.
Why ICAI is not going to Supreme Court or High Courts ?
Why presentations are made to CBDT and not to Ministry of Finance ?
Why ICAI is asking for 31.10.2018 when correct date should be 30.11.2018 ?
Thanks boss, at least FM should go through to realise pains of professionals and businessman.
Sir unfortunately we voted and elected idiot government we we have bare these idiots some more months.then we will teach them. Country more suffers with inefficient Government than Corrupted government.
hope various requests will be considered and suitable notification to extend the due date will be notified soon…
Dear finance minister
It is humbly request from all chartered accountants to give your decision for extension of date from 30 th september as soon as possible so that we chartered accountants can help nation and provide our services in better way.
Thank you very much sir. We are facing a lot of problems sir most of the clients is related with kerela their situation still not in good conditions. You know very well sir except bank loans clients no other clients shows importance we have to force and at last movement they come. We need very badly this date to be extend sir. Thank you very much and good wishes in future too sir
Dear Professional Colleague , you have done a commendable job by calling a spade as spade ! and writing the truth ! CBDT right from inception till date constitutes bunch of Jokers who are sitting in glass house , without knowing anything about ground reality ! They have never and ever done their duty in right time , where as expect the poor hapless tax payers and professionals to adhere to the arbitrary deadlines ! ICAI also should be blamed for this mess , they feel that just writing a letter or two to useless CBDT and inept finance ministry work is done . My simple request to all professional fraternity along with alll business menand traders and common public is that to see that 2019 this present dispensation should be thrown out once for all ! Unless we knock the door of Hon’ble SC , this problem will not be solved . Is it ICAI is listening ? Don’t beg this useless fellows called CBDT , arrange to file as many as SLP / PILs from all the states all over India .
Sir please extend the time for one. Month.