Advocate Akhilesh Kumar Sah
Requirement for extending due date of September 2019 for filing audit reports and related ITRs
The due date for a person (other than a company) whose accounts are required to be audited under the Income Tax Act, 1961, may be increased to 31st October 2019 as the numbers of cases of audit are increasing and auditors have to incorporate data of GST Returns in the audit report apart from checking of the purchases, turnover, ITC, etc., and also tax audit forms have seen changes.
There remains double work on the due date of September, firstly the audit of accounts and secondly, the filing of returns after the accounts have been audited. The huge rush at last also creates server problem at e-filing site.
Legal requirement:
According to the Explanation 2 of Section 139(1) of the Income Tax Act, 1961, for the purposes of the sub-section (1) of section 139, “due date” means,—
(a) where the assessee [other than an assessee referred to in clause (aa)] is—
(i) a company; or
(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or
(iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, the 30th day of September of the assessment year;
(aa) in the case of an assessee who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;
(b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year;
(c) in the case of any other assessee, the 31st day of July of the assessment year.
It has been seen in the last years, the Hon’ble Courts have ordered for the enhancement of the due date of the September month looking to the inherent/practical difficulties.
Therefore, the due date of September, as above, may be increased well in advance to October 31st, 2019.
PLEASE EXTENDED 31-10-2019
FM Mam please extend the tax audit Dt from 30 September to 30 November 2019 because the Dt of non audited return had already been extended one month for that two months gap should be provided by the govt for submitting audited reports with itr. thanks
Kindly extend the due date till 30th November, 2019.
please extent income tax return and tax audit report work heavy pressure and gst returns please extent upto 31.03.2020
PLEASE EXTEND DUE DATE OF TAX AUDIT CASES UP TO 30.10.2019
Please extend tax audit date till 31-10-2019
We all accountat request to Respectable Finance Minister and CBDT please extend the audit return date upto 30th Nov., 2019
Please extend audit date
Tax Audit & Return filing date to be extended because the Accountant , Chartered accountant & Tax advocate are under very huge pressure of work due to implementation of GST.
Please extended due date 30 sep to 30 nov please please
PLZ EXTENED DATE 31ST OCT 2019
extend the date of audit up to 30.11.2019
sure…The Act is to be amended permanently file all cases before 31 st march of assessment year…The delay interest is also charged for revenue …The penalty can be avoided upto 31 st march ….pl consider madam..no revenue loss for the government …
Mam, Please Extend The time limit for Tax Audit from Sep 2019 to Nov 2019.
TAX AUDIT DUE DATE MUST BE EXTENDED BY GOVT. AUTHORITIES. BY EXTENDING DATE AUTHORITIES WILL HELP CA FRATERNITY TO RENDER QUALITY PROFESSIONAL SERVICES AND THEREBY WE CAS WILL PROVE THAT WE ARE PARTNER IN NATION BUILDING. FILING OF CORRECT ITR IS IN THE INTEREST OF NATION, PROFESSION AND CLIENT. THERE IS EXTREME PRESSURE OF WORK. UNDER SUCH PRESSURE OF TIME CONSTRAINTS WE PEOPLE ARE NOT ABLE TO RENDER SERVICES MAINTAINING OUR MENTAL PEACE OF MIND WHICH IS MOST ESSENTIAL FOR ANY ACTIVITY. KINDLY DO EXTEND THIS DATE BY PASSING ORDER AS SOON AS POSSIBLE