Chartered Accountants’ Association Ahmedabad requested that CBDT shall exercise the discretionary powers vested in it under section 119 of the Act, by extending due date of 30th September, 2019, to ameliorate the difficulties faced by the assessees on account of no default on their part, by extending the due date for filing the income tax returns for a one and half month upto 15th November, 2019, on account of the delay in notifying the forms and utilities.
Chartered Accountants Association, Ahmedabad
Hon. Smt. Nirmala Sitharaman
Union Minister of Finance
Ministry of Finance,
Government of India, North Block,
New Delhi — 110 001
Email: fmo@nic.in
Respected Madam,
Re: Request for extending due date for submitting Tax Audit Reports/related
1. About Associations
The Chartered Accountants’ Association Ahmedabad (CAA) was established as a voluntary organization on 15th December, 1951. At present, CAA has about 1425+ members not only from Ahmedabad but from all over the country.
The main objects of CAA are: To spread education in the science and art of Accountancy and all its branches and in particular in relation to matters of professional interest to Chartered Accountants such as Taxation, Audit, Finance, Commercial legislation, Computer Science, etc.
To better equip Chartered Accountants to enable them to discharge their obligations towards the advancement or promotion of trade, commerce and industry thereby leading to economic prosperity for the benefit of the entire community.
To provide continuous education to its members in particular and tax paying public at large. It has always been the main concern at CAA to see that members keep pace with fast changing times.
With the opening of economy and globalization, CAA has also taken up plans to educate the members on the latest topics of E-Commerce etc. CAA is equipped with a vast library which includes the latest books on wide range of subjects as well as electronic database of case laws on direct taxes.
2. We appreciate and complements to Finance Ministry for the government announcement of corporate tax reduction from 30 to 22 per cent for domestic companies and 15 per cent for new manufacturing companies, in a big measure to boost growth and investment. This is a great move which will firmly revive growth and investment. Our compliments to FM Nirmala Sitharaman for this bold but most needed move.
3. We appreciate the commitment and efforts of Govt. to re-orient tax administration to make it pro-tax payer and for providing ease of doing business. This year Central Board of Direct Taxes [CBDT) has made substantial delays in notifying the ITRs forms and I.T. return preparation software followed by the frequent amendments in schema and validation of rules creating the chaotic situation for assesses and tax professionals, which forces us to request for extension of due dates for filing the ITRs. Because it is assessee who would have to get agonized and face the consequences of delay in filing return, on account of delay in providing platform for online filing of returns by the CBDT.
4. Most of tax-payers are now mandatorily required to file their returns of income online, either using the return preparation software developed by the third parties or made available by the CBDT. Whenever, if there is change in return/Schema/Validation rules, it requires up dating and providing afresh utility on e-filing portal of the dept. as well as validation of software by the private developers. which in turn is required to be explained and understood by the users and sometimes requires collection of further information/data from the tax-payers by the tax professionals.
5. For the A.Y 2019-20, CBDT has changed the ITR forms necessitating the changes in software/utilities for online filing of returns in mid of the years from time to time.
6. Though, CBDT has extended the due date for filing income tax returns from 31st July to 31st August 2019, in cases of tax payers who are liable to file their income tax returns by the said due date (vide order-F. No. 225/157/2019/ITA.11). The extension of due date 31st July 2019 also necessitates the extensions of due date of 30th September, 2019, which is the due date for filing the return of income for the company, persons (other than company) whose accounts are required to be audited under this Act or under any other law for the time being in force, or a working partner of a firm whose accounts are required to be audited. In these cases assessees are required to furnish voluminous data in form 3CD, which in turn is required to be tax audited and uploaded on website of dept. followed by furnishing of ITR forms. I. T. return preparation software in cases ITR 3,5,6 & 7, applicable to tax audit returns, have been provided between dates 6-8-2019 to 19-08-2019.
7. Minimum additional time gap of 2 months provided in the law between both the due dates is compressed to only 30 days [ i.e. from 1st September to 30th September, 20191 due to non-extension of due date of 30th Septemeber, 2019.
From the historical due dates charts provided in I.T. Act, it can be observed the since A.Y 1989-90 to A.Y 1996-97 the legislature has given an additional time of 2 months to assesses (other than companies) who are required to get their books of accounts audited, than the assessees deriving income from Business & Profession & who are not required to get their books of account audited. From A.Y 2001-02 to 2007-08 the additional time limit given to company and assessees whose accounts are required to be audited is kept at 3 months.
8. From A.Y 2008-09 onwards, although, the due dates for filling return of income are advanced from 31st October to 30th September, but, minimum additional time limit of 2 months is provided in case of assesses who are required to get their books of account audited, than those who are not required to get their accounts audited.
9. The CBDT ought to have paid heed to the repeated directives of various High Courts and similar requests made by the stake holders in past, and could have notified the amended forms made applicable with effect A.Y. 2019-20 well in advance, before commencement of the relevant assessment year i.e. 1st April, 2019, instead of mid of the assessment year.
10. Gujarat High Court, in order dated 22nd September, 2014 in the case of All Gujarat Federation of Tax Consultants V. CBDT [SCA No.12656 of 2014] observed that any introduction or new utility/software with additional requirement in the middle of the year ordinarily is not desirable. Any change unless inevitable can be planned well in advance. Keeping in focus such comprehensive process re-engineering may not result in undue hardship to the stake holders.
11. It is requested that CBDT shall also exercise the discretionary powers vested in it under section 119 of the Act, by extending due date of 30th September, 2019, to ameliorate the difficulties faced by the assessees on account of no default on their part, by extending the due date for filing the income tax returns for a one and half month upto 15th November, 2019, on account of the delay in notifying the forms and utilities. Otherwise, it is the assessees who would have to face the consequences of not filing the returns in time.
12. Though, due to delay in notification of forms, CBDT has extended the due date for filling return of income from 31st July to 31st August in case of assessees, who are not required to get their books of accounts audited. Non extending the similar relief to the cases, where due date of filing Tax Audit Report & ITR form falls on 30th Sept. 2019 would be unjustified and cause severe hardship to these assessees.
13. Further, this year rain God has blessed the whole of India in abundance. The heavy rains have been continuing in whole of Gujarat till date, resulting into flood situation in various parts and disruption of normal life & business activities. Non extension of due date will cause lot of hard ship to assessees.
14. Regarding furnishing of details for corporates in Schedule SH-1 consists of details/information relating to all shares holders consists of 3 sheets and Schedule AL-1 consists of 10 different sheet for all historical data. This is the first time information/details asked for. Details like all historical data of Fbced Assets/shareholders etc. need huge time. In view of time constraint and schema finalised very late it is being required to make this details option for this year which will help companies and professionals to complete submission of returns on time.
15. We look forward to your compassionate response.
Thanks & Regards,
Yours Truly,
FOR CHARTERED ACCOUNTANTS ASSOCIATION AHMEDABAD
(CA ANAND SHARMA)
President
(CA RAJU SHAH)
Chairman L & R (Direct Tax) Committee
Dated: 20.09.2019
Copies to: (Sir, for kind perusal and favorable action)
| 1. Hon. Revenue Secretary, Ministry of Finance 128-A, North Block, Secretariat, New Delhi – 110001 Email: rsecy@nic.in |
3. The Joint Secretary, TPL-3 CBDT[TPL Division] North Block, New Delhi |
| 2. The Chairman Central Board of Direct Taxes, Ministry of Finance, North Block, Parliament Street. New Delhi – 110001 Email: chairmancbdt@nic.in |
4. Pr. Chief Commissioner of Income Tax, Gujarat (CCA) Aayakar Bhavan, Ashram Road, Ahmedabad-380009 |
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DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTERMBER TO 15TH NOVEMBER 2019 REGARDS
Please extend due date from 30/09/19 to 15/11/19 of tax audit & return filling.
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTEMBER TO 30 NOVEMBER 2019 REGARDS
Please extend due date for filing tax audit reports
Madam please extended tax audit date 30.11.2019
We hope Hon’ble Madam will extend the due date by 30 Nov 2019
please extend due date. lai pending ahe.
DEAR MADAM JI, PROFESSIONAL ARE HELPING TO COLLECT TAX FROM CLIENT AND DEPOSIT IT IN THE TAX DEPARTMENT, IF THE DATE WILL BE EXTEND THEY WILL BE RELAXED AND WILL DO THEIR WORK WITHOUT TENSION.
Madam please extend the due date upto 30.11.2019
RESPECTED MADAM
PLEASE EXTEND THE DUE DATE OF AUDIT FILING UP TO 31-10-2019 .
PLEASE DO THE NEEDFUL.
This is a humble request to extend due date upto 15.11.2019 for Tax Audit, Income Tax Return Submission for tax audited assessees. Regards.
Respected Madam
Please extend the date for filing TDR as we have severe shortage of accounting people and we do not have any other interest .Please extend it at least for a month say upto 30-10-2019
Madam,
Pl for God sake extend the date to 30 Nov 2019.In view of the change in entire assessment process, a quality audit report will help in framing correct assessment . Any work done in hurry by burning mid night oil is bound to be full of mistakes.
Respected Madam, Plz extend the date ASAP.
So we all get relief from huge pressor.
Plz..
CA Gyan Kularia
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTERMBER TO 30 NOVEMBER 2019 REGARDS
AFTER CLARIFICATION FAKE NOTIFICATION BY INCOME TAX DEPARTMENT ,THIS IS CLEAR INDICATION BY DEPARTMENT ,DATE OF AUDIT RETURNS FILLING IS NOT EXTENDING.
Sir do the needful
PLS. ISSUE NOTIFICATION OF INCOME TAX TAX AUDIT DATE EXTEND
ताकि मानसिक शान्ति मिले और बीमार होने से बच जाएँ
Why my comment has not been published. Can I know the reason
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTEMBER TO 30 NOVEMBER 2019 REGARDS
There was six months time from the close of the financial year ended 31st March, 2019. Every year, they want extension of time for filing the ITR. This is not a good practice. The stake holders and professionals should ensure that they complete the exercise within the stipulated time and not ask for extension every year. This creates a bad precedent.
Please extend date of 30/11/2019.
please humble request please audit date extend 30.11.2019
Sir/Madam please extend the tax audit date for atleast 15 dyas .
EVERY PROFESSIONAL SHOULD GO ON STRIKE
The additional work of matching data with GSTR-2A is also time consuming and challenging… given imposititions on genuine tax payers is worth considering in extending time limit to 30.11.2019.
Even non tax audit firms are still pending for various reasons mentioned above so far.
Dear PM, Please extend the Last date of TAR atleast One Month due to GST Complication we were unable for TAX AUDIT on Time. Please announce earliest, By which can take the Time to My Child.
I requested to CBDT & Hon. Smt. Nirmala Sitharaman
Union Minister of Finance please extend the tax audit & return date and announce as early possible
Thanks
Please extend the tax audit due date to 30 Nov
Madam Ji, Khuda ke leye hamari prathana sun lize aur audit return ki date extend upto 30-11-2019 kar dize aur aaj hi announce kar de taki hum log heart attack se to bachh sake, Thanks
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTERMBER TO 30 NOVEMBER 2019 REGARDS
Sir, please extend the date upto 30-11-2019 and announce today to save us from suicide, Thanks
How many pressure may suffer a tax payer before lying hospital, So please we request you to due date for filling of tax audit report and ITR from 30th Sep. 19 to 15th Nov. 19
Thanks
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTEMBER TO 30 NOVEMBER 2019 REGARDS
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTEMBER TO 30 NOVEMBER 2019 REGARDS
Please extend date to 30th nov.
Huge work load, can not manage…
Please Medam Extend the due date of Filling Income Tax Audit & ITR F.Y.2018-19
Request you to extend due date for filing of ITR sep 30 to 15th NOV 2019
How many pressure may suffer a taxpayer, Before lying on hospital bed, Please announce the extension, Please.
dear extension needed very much sir. see sir one fake notification has come extended till 15.10.2019 we request them not to joke at this time we are in very much tension of this work load. Clients are coming now and tension started we are working till late night but not completing the task. Request not to message this type of fake notifications. we need till 30.11.2019 or 15.11.2019.
GOVT SHOULD THINK NOW ITSELF NOT AT LAST MOMENT AND EXTEND DUE DATE.SO REQUEST TO GOVT.TO EXTEND DATE NOW ITSELF AND GIVE RELIEF UPTO 31.10.2019
DEAR MADAM PLEASE EXTEND THE TAX AUDIT FILLING DATE 30 SEPTERMBER TO 30 NOVEMBER 2019 REGARDS
In view of wide spread requests from various organisations of professional and tax payers with their genuine plight it is a sincere request to extend the date for filing of tax audit to 30/11/2019 as a matter of relief to professionals/tax payers.
Please extend date of 30/11/2019.
With due respect i request extend the Due date for income tax return for A.Y 2019-20 is up to 31.10.209.
Thanks and regard.
sir please tax audit date extend 15.11.2019
Lot’s of thanks bcz of without request no any action is taken from them
please extend income tax and GST returns nov 30th 2019
PLS MADAM,
EXTEND THE LATE OF AUDIT FILLING AY 2019-20
GOVT SHOULD THINK NOW ITSELF NOT AT LAST MOMENT AND EXTEND DUE DATE.SO REQUEST TO GOVT.TO EXTEND DATE NOW ITSELF AND GIVE RELIEF