Additional representation by Tax Bar Association, Nizamabad in respect of the Extension of Due date in filing the Return of Income under Income tax act for the Asst year 2020-21 [Financial year ending 31st of March 2020] and timelines for TDS/TCS compliances for AY 2021-22.
TAX BAR ASSOCIATION
Nizamabad
| President | Secretary | Treasurer |
| CA.D. Venkataramana | CA. Gopaldas Jhawar | CA. Ambrish Chandarana |
| 98663-32148 | 98495-92771 | 93930-31313 |
To
The Hon’ble Minister of Finance
Govt of India
New Delhi
To
The Central Board of Direct Taxes
New Delhi
India
Sir / Madam
Sub: Request for Extension of Due date in filing the Return of Income under Income tax act for the Asst year 2020-21 [Financial year ending 31st of March 2020] and timelines for TDS/TCS compliances for AY 2021-22– reg.
Ref: our earlier representation Dt: 19-05-2021
****
This is an additional representation in connection with our request for extension of due date for filing the Returns of income for the Asst year 2020-2021.
Despite our request / representation for extension of due date for filing the Return of income for the Asst year 2020-2021, you have not heeded our request and have made various extensions for the current Asst year, or it may be possible that the representation is still under consideration.
Madam / Sir,
We once again request you to kindly consider our representation for the following reasons: –
1] The assessees and Tax Professionals faced difficulty in uploading the Income tax Returns on 31st of March 2021 [being the last day] as the Income tax Portal was giving multiple problems and the site crashed. Incidentally it was the last day for filing and not all returns were uploaded. However the due date for linking the PAN _ AADHAAR was extended, much to the dismay of the Return filers.
2] Reasons of Pandemic and its effects were stated for extending the compliance dates as regards the Department is concerned for issue of notices U/s. 148 etc. The same was not applied for the Tax payers and the receivers of such notices who are supposed to respond to the notices U/s. 148 of the act.
It may be noted that many of the notices U/s. 148 of the act were issued before the end of March 2021 and the date for responding to such notices presently is 31st of May 2021. The Returns are supposed to be filed electronically but the request for seeking the reasons for issue of such notices is not enabled on the portal. The assessee has to obviously file the letter seeking the reasons only physically at the department. Now the moot question that would arise is as to who and how the letter would be filed with the Income tax Department. Even if the same is to be sent through Post, the person would be unable to commute to the Income tax department because of the curfew / lockdown.
3] The recent communiqué states extension for the TDS returns but not the TCS returns. It is not understandable as to why the extension was not comprehensive. Lockdown / Curfew issues were there and still continue to be in many [almost all] states and they are extended till the end of this month.
4] The extension for filing the returns of income for the current asst year was 31st of July 2021 and the Govt has enough time, however the CBDT has extended well before hand and as such could have been done in the month of July 2021. The immediate burning issue is the deadline for the Returns for the year ending 31-03-2020 relevant to the Asst year 2020-2021 and the Deadline for filing the TCS returns.
The CBDT and the Ministry of Finance is once again requested to extend this deadline as detailed below.
It is once again stated / pleaded that..
Though, numerous representations were made requesting extension even before March 2021 and thereafter, circular was issued Dt: 01-05-2021; by which time one month period involved in extension lapsed. It may please be noted that the assessee has to bear the burden of interest U/s. 234A, B and C for an extra month; i.e. had the extension been granted in the month of March for one month, the assessee would have filed the returns by this date, i.e. before the end of April 2021. Further the facility to upload the returns electronically was made ready only after a week from the date of notification of extension. Therefore the net extension was of only about 23 days and that too after 37 days of original deadline of 31st of March 2021.
However, the Pandemic has not ended and the conditions have worsened since then. Many of the States have declared lockdown on own and the spread of the disease has multiplied because of community spread. States like West Bengal and Karnataka are under lockdown till the end of May 2021. States of Maharashtra, Telangana, Delhi, Bihar, Kerala and other States are under lockdown till the end of this month and the return to normalcy is still uncertain. Complying with the Covid safety norms, people are willing to stay at home to be safe. Most of the Tax Professionals have closed their offices and their staffs are not attending to their regular duties. Commuting to the offices and places of business has become tough and for restricted hours and consequently filing of Returns of income is not possible unless normalcy returns.
Various immediate tasks of statue include the deduction of TDS and filing the e-TDS returns before the specified dates. By virtue of a Press release Dt: 01st of May 2021, due date for deposit of TDS to the credit of Govt U/s. 194IA, 194IB and 194M were extended till 31st of May 2021. It is not understandable as to why this extension facility was restricted to the above three types of payments. It is requested that timelines be extended for all the provisions of TDS till 30th of June 2021.
The Government itself has advised people not to move outside and has either imposed lockdown or placed under curfew. Most of the trade associations, at various places, fearing the spread, are observing self proclaimed lockdowns and are strictly observing the lockdown rules. It is impossible to trace the victims and in some cases the Health workers [Medical Professionals] themselves are the victims of the Pandemic forcing them to shut down their Hospitals.
Many assesses who are themselves infected are either hospitalized or are under quarantine and are not in a position to discharge their statutory responsibility.
In this context, we request you to take fair view of the matter and extend the due date of filing the returns as given hereunder.
The due date of filing the Returns of income and E-TDS returns may please be extended as under: –
| Assessment Year | Financial Year | Due date to be extended to | |
| 2020-21 | Income tax Returns U/s. 139(1), 139(4) and 139(5) | 01-04-2019 to 31-03-2020 | 30th of June 2021 |
| Asst year 2013-14 to Asst year 2017-18 | Returns to be filed in response to notice U/s. 148 of Income tax act | 2012-13 to 2016-17 | 30th of June 2021 |
| 2021-22 | TDS Provisions | 01-04-2020 to 31-03-2021 | 30th of June 2021 |
The Govt of Telangana, late last evening have notified the extension of Lockdown till the end of this month. Keeping all the factors in view, we humbly request you to extend the due date of Filing of Returns for the Asst year 2020-2021 to 30th of June 2021.
We look forward for a fair consideration on the above stated issue and once again request you to extend the due dates as stated above.
Thank you
For Tax Bar Association, Nizamabad
Sd/-
CA. Venkataramana Dhara
Date: 21-05-2021
Author Bio
The representation is very nice and throws light on all relevant subjects, which is highly appreciated. As an optimist, let us hope that government of India will act judiciously and heed to our request, which is very very genuine. Once again Thanks.
It is high time the rule requiring submission of form 15H is dispensed with.
The new dispensation on TDS on dividend on Equities and Mutual Funds makes it obligatory to deduct tax at source on dividends and to report TDS to the tax authorities. Similarly for interest earned on Deposits with banks and other entities. Thus the tax authorities are armed with massive powers to identify those not reporting interest and dividend earning on thier tax returns Nobody
can escape by not disclosing. Dispensing with the 115H will save considerable time and effort on both Tax and the Interest payers in maintaining files, reporting, etc.. It will save time, space, and expense for the Income Tax for filing, storing, checking etc., etc.. It can free up considerable number of Staff for better management of tax returns. This may be done at least for Senior and Super Senior Citizens who are finding it hard to comply with handling of the 15H forms. This facility , if granted, will be akin to abolishment of Advance tax payments for Senior citizens.
it may please be noted that eventhough the permission is allowed to file the returns for the ay 20-21 during the 1st quarter of May, 2021, the tax payment site is not working. Upto the this week the tax payment site is blocked. Without remitting the tax the return could not be filed.