All Odisha Tax Advocates Association has requested FM to consider the genuine difficulties of the assessees and Tax Professionals and be generous to pass an order to extend the due date of filing of the return of income of the assessees to 28/02/2022 in place of 31/12/2021 and the TARs from 15/01/2022 to 28/02/2022 and for filing the income tax returns with TARs from 15/02/2022 to 31/03/2022 for the A.Y- 2021-2022. They further requested that If above suggestion is beyond the purview of the Ministry then at least late filing fee may not be levied on the assessees till 31/03/2022 since the delay is not at all attributable to them. Full text of their representation is as follows:-
All Odisha Tax Advocates Association
Dated, the 27th of December, 2021
Smt. Nirmala Sitharaman,
Hon’ble Minister of Finance,
Government of India, North Block,
Ref:-Circular No. 17 of 2021 dated-09/09/2021.
In inviting a reference to the subject cited above we, the members of All Odisha Tax Advocates Association, draw your kind attention to the following points for your kind consideration and sympathetic orders:-
01. That the Ministry of Finance, Government of India, after considering the difficulties faced by the assessees as well as Tax Professionals, was pleased to extend the due date for filing of return of income of the assessees and due date for furnishing Tax Audit Report(s) and returns with TARs for the assessment year 2021-22 vide Circular No. 17 of 2021 dated-09/09/2021.
02. That the corona pandemic has greatly affected human being, OMICRON threat has created panic among the assessees and the Tax Professionals. The Government is giving emphasis on taking extensive precautions such as use mask, maintain social distancing, don’t go outside if it is not so important and so on. Night curfew and containment zone has been declared in some areas.
03. That the Bank Statements are not made available to all the assessees to cross verify the entries with the books of accounts, Form No.26-AS/AIS/TIS.
04. That some of the staff of the Tax Professionals, Auditors and accountants of the assessees are also suffering from COVID-19 and staying in home and hence the audit of accounts could not be completed so far. There are many instances where some of the staff of the Tax Professionals as well as the Auditors has lost their lives due to the pandemic.
05. That assesses who are Senior Citizens cannot dare to move outside to contact their Consultants or Auditors.
06. That it is not out of place to mention here that the utilities and it’s updation for the income tax returns and Form No.3CB, 3CD etc. were made available gradually instead of in the month of April’2021as per direction of the High Court since the new company was engaged by the Finance Department in the middle of the year.
09. That all the amendments of new forms will further require time for the assessees and professionals to be acquainted with the changes for proper compliance. Actually the filling of returns started of late.
10. That the Income Tax Portal is so slow that it takes eight hours to upload three/four returns in a day. Other technical difficulties faced by the Tax Professionals are as under:-
(a) Since the pages in the portal are designed with icons not in lines, hence it takes more time in scrolling.
(b) ITR-V is not verified even after getting the OTP.
(c) It is a persisting problem that OTP comes after 10 to 15 minutes.
(d) While clicking the OTP a question goes to the mobile of the assessee, which takes more time to verify.
(e) At the time of preparing return the site gets disappeared automatically asking to re-login with a note “unauthorized”, which takes more time to complete the job.
(f) After preparing the return when the assessee goes to file the same clicking the ‘proceed’ button it takes time in scrolling.
(g) One third of the space in the screen doesn’t contain any data for which it takes more time in scrolling to view the data.
(h) At the same time in some of the screens there are only one to two space icons to add the data.
(i) TDS figure is not fully self-populated for which the assessee has to pay more tax than what is due from him.
11. That it is very much essential to carefully consider the information contained in Form No.26AS/AIS/TIS and reconcile the same. This will require additional efforts and time for the assessees as well as the Tax Professionals for identifying and resolving the disputes reported.
12. That most of the assessees of Odisha are seriously affected due to cyclones like ‘Yaas” and “Jawad”, high flood and continuous rain on account of low pressure during 2021. Moreover, interruption in power supply and internet facility has hampered the normal work and as such the delay in uploading the various return forms.
13. That all the points discussed above are making it practically impossible for most of our members to adhere to the revised dates as per the Notification of the Ministry of Finance, Government of India dated-09/09/2021.
14. That although the CBDT has extended the due dates for filing of the IT Returns to 31/12/2021 and TARs to 15/01/2022, but considering the Nationwide situation, it is not at all possible for the assessees to file the returns, get the accounts audited and file the returns with audited accounts by the extended due date as per Circular dated-09/09/2021.
We therefore most earnestly request your Honour to consider the genuine difficulties of the assessees and Tax Professionals and be generous to pass an order to extend the due date of filing of the return of income of the assessees to 28/02/2022 in place of 31/12/2021 and the TARs from 15/01/2022 to 28/02/2022 and for filing the income tax returns with TARs from 15/02/2022 to 31/03/2022 for the A.Y- 2021-2022. If above suggestion is beyond the purview of the Ministry then at least late filing fee may not be levied on the assessees till 31/03/2022 since the delay is not at all attributable to them.
An early action on this aspect will be highly appreciated.
For & on behalf of
All Odisha Tax Advocates Association
C.C:- (1) The Chairman, CBDT, North Block, New Delhi-110001,
(2) The Principal Chief Commissioner of Income Tax, Odisha Region, Bhubaneswar for information and necessary action.
Top Representation Published on Taxguru requesting for Extension of Due Dates of ITRs, Tax Audit Report, Transfer Pricing Audit, GSTR-9, GSTR-9C and Annual ROC Forms related to Companies and LLP –
|S. No.||Title||Presented by|
|1.||Request to extend due date for filing ITR & TARs | AY 2021-22||All Odisha Tax Advocates Association|
|2.||Extend due dates of ITR & Tax audit report submission||Chandigarh Chartered Accountants Taxation Association|
|3.||Representation for extension of Income Tax due dates to Finance Ministry||Bhayandar CA Social Group|
|4.||Request for Extension of Due Dates under Direct Tax till 31.03.2022||AIMTPA|
|5.||Request for Date Extension for ITR/Tax Audit/GSTR9C/GSTR9||District Tax Consultant’s Association, Chittorgarh|
|6.||Representation to extend ITR & Tax Audit Report due dates||Tax Bar Association, Bhilwara|
|7.||13 Reasons why due date of ITR & Tax Audit should be extended- Representation||All Gujarat Federation Of Tax Consultants (AGFTC) and Income Tax Bar Association (ITBA), Ahmedabad|
|8.||Income Tax Portal – Erratic & Irresponsible approach towards IT Infrastructure||Chartered Accountants Association, Surat (CAAS)|
|9.||Memorandum for Extension of Due Dates for filing of ITRs||Direct Taxes Professionals’ Association (DTPA), Kolkata 13.|
|10.||ICSI Requests relaxation on levy of additional fee in filing of Annual ROC forms||Institute of Company Secretaries of India|
|11.||Extension of due dates of Income tax returns & Tax audit reports- Representation||Gujarat Chamber of Commerce & Industry|
|12.||Representation regarding Extension of Due Dates till 31.03.2022||Chartered Accountants Association, Jalandhar|
|13.||Extend due date for filing Income-tax returns/Tax Audit Report||Maharashtra Tax Practitioners’ Association|
|14.||Extend Due Date for filing of Form GSTR 9, GSTR 9A & GSTR 9C||Sales Tax Bar Association, New Delhi|
Note for Copycat Websites: Kindly do not copy from Taxguru, we are watching You.
Download Representation from Below link-
The old portal should be reintroduced immediately so that we can file the returns well in time hassle-free. In my case, my CUSTOMER deducted TDS tax for the VEHICLE purchased by me and also reflected in 26 AS, but the prefilled from of income tax portal shows tax deducted as ‘zero’. When I tried to correct its non-editable.
When we contact the customer they replied that they correctly mentioned my PAN . 26 AS was showing and prefilled format was not showing, hence we are in need of time to sort out the issue.
The request is genuine, true and coupled with practicle problems. Will the Babus sitting in North Block understand the real, genuine problems
of professionals / tax payers etc. Commonsense should guide people in Authority to correct the problems only when they are allowed to work simultaneously i.e.., trying to implement the new one in the place of old one (replacement). Should not be akin to changing a shirt just like that. Real or genuine issues may come up at the stage of implementation and not at the time of planning. Practical experience is the guide or torch bearer for such issues. Hope the genuine and sincere request from gross root is not falling on deaf ears
Yes, I agree. The new website is complicated, and difficult to understand, with innumerable questions, and errors popping out at the last moment.
i also agree with the content of the proposals .
frequent sms creates horrible situation . panic of late fee everywhere . bank could not update pass book in due time . But govt gives statistics that everything is fine
Yes, should extend all due dates. But before that, please ask the department to clear all problem facing in website/portal, Otherwise no use.
Kindly raise request for extension of GSTR 9 & 9C also. I don’t think auditors are able to attend within 31 Dec.
I agree with the contents of the representation and the request made. Hari 🕉️