Case Law Details
CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat
In the case of Vishal Garg & Ors. Vs. Union of India & Anr., Punjab & Haryana HC instructed CBDT extend due date of Tax Audit cases to 31st October 2015 from existing 30th September 2015. Its not clear if the due date for non audit cases also been extended or not for which we have to wait for official order. High Court has also issued guideline for timely issue of Income Tax Return Forms.
We would further like to inform our readers that its just Court Instruction to CBDT to extend the due date, but CBDT has not yet officially issued any Order in Compliance of High Court Order.
High Court Order is Binding on CBDT till Supreme Court Stays it or reverses the High Court Judgment. Further in case of Judgment on same issue by different High Courts, the Judgment of Jurisdiction High Court will prevail and in case of no Judgment by Jurisdiction High Court than Assessee may choose the Judgment of High Court which is more beneficial to him (CIT vs M/S. Vegetables Products Ltd. (Supreme Court) 88 ITR 192). Further Judgment by bench of High Court will prevail over Judgment of Single Judge even if the same is from Judge of different high Court.
Delhi High Court Judgment was Single Bench Judgment which goes against the Assessee and Rajasthan High Court Judgment which is also against the Assessee is by a bench of two judges.
We will share the copy of judgment as soon as same been received by us.
Please confirm also CBDT Notification before relying on the above news.
Petitioner with his counsel Advocate Hitesh Kaplish after Landmark Victory in the case of Vishal Garg & Ors Vs. Union of India
Keep Checking the below page for Status of various Petitions in High Courts for Extension of Tax Audit Due Date –
Tax Audit Date Extension- Status of High Courts Appeals
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NF
Author Bio
Dear CBDT,
You are destined to publish the extension. Why are you making patience of assessee drain exercise by delaying the act of extending the date?.
PERHAPS CBDT IS WAITING FOR PM TO RETURN
Still not updated by CBDT on their official website ????
Mere to abhi 30 audit pending pde hai……
It is absolutely confirmed that this government believe in filing maximum numbers of audit report whether it fulfill all the norms of report or not because after August we had just two months to complete our works and WE HAVE Done It at any cost” Yahi hai Acchey din “Please i m requesting to CBDT departement now dont extend the date pleassssss because i have complete all my works any how” WHat a joke -this happened only in India
Isnt it ridiculous Mr. Finance Minister that every year we CAs who are the backbone of the Financial market and watchdog of the accounting policys in India have to come to you on bended knee every year to get extension for no mistake of ours. Mr. FM , the vagary is you being the FM are also a respected supreme court Advocate and then too the directions of 3 High courts are being ignored by you till date . Today is the last date of filing the audit reports and you are keeping he whole fraternity on tenterhooks. Is this how digital India, one India, quick India, free India , technological India going to work ?? I am surprised at the audacity of the FM and CBDT in not issuing the extention order till date till this time when I am penning this.????
please post the new notification CBDT
, we’r waiting 4 it.
Its 9.00am 30/09/2015 we are still waiting for CBDT Notification….CBDT CBDT CBDT CBDT
CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT CBDT JAGO utho we arewaiting….
Now we should add a prefix before our name with the word CA-HOYABA.Because cbdt brings changes at any time as they wish,they have no cut off dates given by finance ministry but we are bound for cut off dates.There is not a single month in the year withou cut off date for us under various state Acts and Central Acts.
CBDT = CORRUPTION BRIBE DEVELOPEMENT TRICKS +MODEL:- MAKE IN INDIA
ASSESSEE ALWAYS UNDER PRESSURE TO CONTRIBUTE TO THE NATION.
It is a country where one has to run from court to court for time extension. It is a country where authorities are being reminded about their duty to publish the forms on first April. This is a country where all these sort of ‘azoobas’ can happen, and we say – Acchey din aa gaye.
Don’t know how long these acchay din will continue.
CBDT hum consultant aur accountant aur vyapariyonka khoon choose rahi. Thanks dono court aur un CA ka.
According to me, a drastic overhaul should be made in this due date system & tax rates. Instead of penalising assessees for late filing of ITR’s Govt should consider incentivising early filing of ITR’s. Incentives should be in the nature of couple of basis points rebate in Tax Payable.
Trust me there would be a rush in early filing of ITR’s & Assessments shall also happen faster & Appeals shall also be filed faster & also get disposed off faster. Pendency in the system would reduce quite dramatically.
This culture of filing ITR on due dates shall become a thing of the past. And it could possibly spread in other activities where we like to wait till the end.
First We have to appreciate and thanks for your efforts, take interest for the entire tax payers and Professionals. Howmuch time, effort and money spend for the sake of others…..? GREAT
WHY PROFESSIONAL ARE SEEKING FOR DATE EXTENSION CHANGE HABIT TO COMPLETE THEIR WORKS WITH IN TIME
Govt should accept hon’able court decisions. Sanjay GARG
Don’t worry. CBDT will announce extension by tomorrow night.
Dharmendra vaidya (ITP)
Congrats and thanks
Best Regard ,
DVV
Unable to understand why CBDT take this issue so rigidly?
Good It is extended up to 31st Oct 2015 from CBDT.
Why CBDT takes issue of date extension so rigidly? The main purpose of Audit of accounts gone away and now its just formality to submit audit report within time. Unable to understand what CBDT wants to prove? Work of C.A. require application of mind but it seems CBDT wants to check stress capacity and physical fitness of C.A.’s. It happens only in INDIA
Hurryyyyy
Good evening Sir,
When its extension notification giving by the CBDT officially. Every year they are giving the extension . But this year lot off fake msgs are coming in what’saap about Extension of date of filling the ITR’s .
WAH MAZA A GAYA
THANKS FOR JUGMENT OF TAX AUDIT EXTENDED DATE
is the supereme court can go to supereme court regarding non extention of date, i think it is not fair we all accountants,CAs and advocates are very much tied in these days CBDT should relexed us for few days
Commendable and rigorously pursued harvest.
If cbtd extends the date good sense prevails.
kudos to the petitioner and his advocates. The P& H HC order is very well reasoned.
However on a permanent basis the due date for filing returns should be fixed as 30th Nov for the following reasons:
a) Last date for holding AGM ( wherein accounts are approved) under Cos Act id 30th Sept
b) Today, after introduction of computerised processing of returns, Dept requires very little time to process even lacs of returns.
c) Law has become complex over the years with several new compliances such as related party transactions etc requiring more time for completion of audits. The situation is such that more time is actually required for completing tax audits and lesser time for dept to complete the assessments.
d) Pl see due dates for filing returns in other countries- Singapore- 30th Nov ( 11 months from year end). UK- 12 months after year end US- 2.5 months after year end plus automatic extension of further 6 months thus totalling 8.5 months after year end. India 6 months
is it a criminal case that CBDT go to supreem Court
Govt’s don’t want extension, every Indian’s Practitioner are very tired till time. Some Practitioner’s working hour are 20 hour out of 24 hour last 10 days from till date. Practitioner’s are feel very poor against Govt. This is not fare.
weather cbdt is going to supreme court
Thank u sir 🙂
THANKS FOR ALL INCLUDING JUDGES’
chidambaram saravanan says lot of thanks to Vishal Garg & Ors.
WHAT ABOUT EXTEND DATE, OUR B.P IS GOING HIGHER SIDE PLEASE CONFIRM,
Extension of date at last moment demoralise the professionals who late hours and complete their work in time
We special request to publish our comment RCRATHI DIRECT AND INDIRECT TAX ADVISOR
Thanks To Vishal garg & team helping all from this Probelm
We are Indians.
We will be still under pressure on 30 October, 2015 evenif date is extended.
🙂
I have heard that the CBDT will be going to Supreme Court against the order of Punjab and Haryana High Court.
ITS TRUE ?
BJP wale opposition me hi baithane k kaam ke h
they dont know how to handle such type of matter
Only the happenings shows, that in spite of fact that our fraternity plays one of the most important role in the growth of country either by serving in industry or in profession by assisting Govt in collection of Direct and indirect taxes , our fraternity has no say or command any say in Arrogant decisions taken by Ministry officials without applying their mind on the issue , problem and will there any loss of revenue to Govt.
For this the main culprit is our institute Governing body who do not have courage to protest against Such decisions strongly as our counterparts like Doctors Advocates have. Can Govt afford not to listen Advocates demand .It is high time for ICAI governing body to give a deep thought on the issue.CA course is supposed to be one of most tough professional course in india but no prefreference or reservation is there in any Govt Job which requires this professional knowledge only.
Thanks P & H High Court For such Valuable Decision on Time
THANKS TO HON’BLE JUDGES AND SRI VISHAL Ji AND HIS OTHER FRIENDS IN THIS CASE.PENALITIES TO BE MINIMISIED BY DELAY BASIS
Thanks a lot to the Hon’ble Judges who had understood n considered the problems faced by our Professionals Fraternity wish it would have few days earlier. Thanks from core of our heart.
if the cbdt goes to the supreme court it has to answer the delay in notifying the forms and cbdt will weigh the impact if the appeal gets dismissed. Hence it is unlikely.
very good news for accountant who under pressure. penalty to be minimised by the govermnet will help to assesses
Respected Members
Who is Responsible For Date Not Extended of Delhi .
1) Our Hon’ble PMO of India (Tourist PM ) or His Finance Minister Arun Jaitley
2) Our Hon’ble Chief Minister Of Delhi
3) LG Naseeb Jung JI
4) Public of Delhi Who Voted Them .
Thanks For Achhee Din
JUST READ COMPLETE JUDGMENT OF PUNJAB AND HARYANA HIGH COURT. VERY GOOD AND DETAILED JUDGMENT SPECIFYING EVERY PROVISION OF INCOME TAX RELATING TO ITR AND TAR AND NEED OF ISSUING WRIT OF CERTIORARI IN CASES WHERE ADMINISTRATIVE BODIES FAIL TO GIVE NATURAL JUSTICE TO PEOPLE OR EXERCISE EXCESSIVE JURISDICTION. IT ALSO SHOWED ITS DISAGREEMENT WITH JUDGMENT OF DHC AND RAJASTHAN HC. SALUTE TO JUDGES OF HON’BLE PUNJAB AND HARYANA HIGH COURT AND CONGRATS TO PETITIONERS FOR THEIR EFFORTS
HATS OFF TO CBDT.
EVEN AFTER COURT DIRECTIONS THE CBDT IS WAITING FOR LAST OUR RUSH.
THE NOTIFICATION WILL COME ONLY AFTER 2ND OCTOBER,2015.
ARE WE LIVING IN MODERN INDIA OR IN MOGHUL DYNASTY GOD KNOWS
THANKS TO HON’BLE JUDGES AND SRI VISHAL Ji AND HIS OTHER FRIENDS IN THIS CASE. THE CBDT MUST HONOURESTLY ALLOW THE DAYS IT TOOK AS DELAY IN MAKING THE E FILING WEBSITE READY AS EXTENSION.
IT IGNORES ITS DELAYS IN MAKING READY THE E FILING SOFTWARE AND SITE