Shri Arun Jaitely

Finance Minister of Govt. Of India

New Delhi,

Ref: Request to take note of CBDT wrong doing and now an adamancy to go ahead with Tax Audit Last Date 30th September 2015.

Dear Sir,

I would like to attract your attention for seeking extension of the Tax Audit date of 30th September 2015 as it is totally unjustified to look towards the fraternity of Chartered Accountants to complete their job within 23 days against statutory availability of 180 days. Every year CBDT failed to notify the Income Tax returns in time, which compress the time of Tax Audits. Last year too, CBDT failed to act in time and you were not feeling well at that time, so an impression has reached to the fraternity that it was CBDT decision not to go for TAR extension. Ultimately, many groups, many trade associations have filed cases in various high courts and got the decisions in their favour.  

This year, the July work load has shifted to august not on the sweet will of CBDT but because of non availability of ITR for filling. The delay of 108 days in notifying the ITRs should be matched with the TAR filling. The date for completion and furnishing of the tax audit report is 30th Sept. 2015 and it genuinely requires an extension. The judgments of the last year clearly shown a way for timely release of ITRs but this year also CBDT have failed in its job. Like every year, most of the ITRs are released in the Month of July and August 2015, almost four months later from the beginning of the Assessment year.

The availability of 23 days should also be shortened by a week because it’s dead sure that the site shall not function properly in the last week. You have just witness the crashing of site in the last days of 31st august and CBDT announced the extension for e filling on 2nd August. It’s a simply mockery at the part of CBDT to play with the dates of ITR extensions. Your Government should craft out a simple formula to the extension of dates and you must ensure the availability of full period as statutes provided in the act. Earlier the Governments were taking the extensions notifications on time, but the day, this Govt. has taken charge of, and a flimsy adamancy is being shown to the Taxpayers  resulting in their endless sufferings.

Many Chartered accountants groups of Delhi already met you and requested you to extend the due date. The regulator ICAI through its Direct Taxes Committee also moved a request to go for the extension of TAR returns till 31st December 2015. This group is also having PAN India exposure and having 25000 Chartered accountants as its members.

Kindly   order the CBDT to take the decision in the spirit of last year judgements i.e Rajni Mangaldas Shah V/S Central Board Of Direct Taxes (Gujarat High Court), SCA/12571/2014 & All Gujarat Federation of Tax Consultants Vs. CBDT (Gujarat High Court) SCA 12656/ 2014. Your attention is drawn towards para 62 of the order which is reproduced herewith.

62. Here, we notice that subsequent to the representation made on 21st August, 2014, the CBDT could have responded to such representation by either acceding or refusing to the request of extending the period of filing of ITR and making it extendable up to 30th November, 2014. Ordinarily, in such circumstances, the Court would direct the authority to consider the representation and pass a specific order. In wake of the constrains of time, as the due date of the filing of the return is expiring on 30th September, 2014 and when the respondent Board has chose not to respond to the same, but, later on by offering the comments before this Court in writing in no uncertain terms, it has termed such a request impermissible and has chosen to refuse the same on the ground that all the grievance made by the petitioners are not sustainable. Therefore, considering the larger cause of public good and keeping in mind the requirement of promotion of justice, we chose to exercise the writ of mandamus directing the CBDT to extend the date of filing of return of income to 30th November, 2014, which is due date for filing of the TAR, as provided in the Notification dated 20th August, 2014.

I request you to take the timely decision over the extension of Tax Audit Reports. This shall be a great help to the CA fraternity from you good office. This will help CBDT to come out with a concept of inertia. According to Webster’s Dictionary, “inertia” is the tendency of a body to remain at rest or stay in motion unless acted on by and external force. This means that if something is moving, it will keep moving unless something else acts on it to slow it down or stop it, and that if something is standing still, it will continue to stand still unless something else causes it to move.

Your help should reach to the CA fraternity well in time, then it’s a real help otherwise in the last hours, the help will be no help.

CA AMRESH VASHISHT, Meerut

(About the Author– Author was Member of ICAI- Regional Research Committee 2013-14 and ICAI- Committee For Direct Taxes 2011-12 and can be reached at email amresh_vashisht@yahoo.com or on phone Phone: 0 1 2 1-2 6 6 1 9 4 6. Cell: 9 8 3 7 5 1 5 4 3 2 having office at 1 1 5, Chappel Street, Meerut Cantt, UP, INDIA)

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0 responses to “TAR Due Date- Request to FM to take note of CBDT wrong doing”

  1. Arun says:

    well done …! nice letter to F M.

  2. sharvari says:

    hoping for positive

  3. Dattatray Chivilkar says:

    Ir is to be noted that only CA body is concerned about date extension. The responses shall be from all tax professionals in India. There is inordinate delay in releasing required forms. The Tax professionals OR CA/s shall gent enough time to Audit and submit the IT returns. CBDT/Finance Ministry shall take necessary steps to extend the date, otherwise last minute extension of date may lead to submission of returns in haste and hamper the quality of professional work.

  4. Varma, M K U says:

    LITIGATIONS HAVE BECOME ORDER OF THE DAY TO GET OUR DUE PIE EVEN WITH GOVT. WHICH HAS PASSED NECESSARY RULES. EVERYONE FEELS SAD WITH THIS ATTITUDE. WHAT HAPPENS IN FUTURE, SAY NEXT YEAR IS A BIG QUESTION MARK.

  5. Satish Goyal says:

    Dear All

    Our president CA. Manoj Fadnis has on 14th September, 2015 written to Hon’ble Finance Minister Shri Arun Jaitley, requesting him to consider extension of due date to at least 31st October, 2015.

    In my opinion, Finance Minister and for that matter any government should have some courtesy and accept any request preferred by the Counsel or of the President of an institution set up under an act of Parliament.

    In a way it is like one Govt. Body requesting other Govt. Body of main stream, which should be taken respectfully by the Government.

  6. s k somani says:

    The Dept’s view as there is no change in TAR this year so why you need more time.The same utility will be used so why this hue and cry?

    CA’s people want every year more time.

  7. ANIL BEDI says:

    Hon’ble FM has already declined the representations made till date after “DUE CONSIDERATION” ??? There is no grant of extension as reported today.

  8. ANOOP MEHRA says:

    Thank you Sir for letter to FM. Timely extension of Tax Audit and ITR Due Date is required for stress free completion of tax audit and tax compliance work.
    There is tension, mental strain and physical stress for completing the work in time.n case no extension is provided, “QUALITY OF REPORTING” IS DEFINITELY GOING TO SUFFER. I believe there is no point in expanding the Tax Audit Report clauses if appropriate and correct information may not be available or time consuming and may be skipped in hurry to file all TARs to avoid penalties.There is also a great change in CARO & Information regarding Bank accounts.

  9. R T SANGORE says:

    NO USE OF DATE EXTENTION AFTER 15/09

  10. NILESH SHETH says:

    I appreciate a nice initiative taken by a CA member. A timely extension would be humane & will surely relieve us CAs, the Client from unnecessary stress & the authorities from long litigations. The Ministry should understand practical difficulties & make the processes a little more user-friendly. In the name of Simplification, complexities are increased.

  11. Ramani says:

    Dear Friend,

    A great step from your side. Let the FM be fair towards the most respectable fraternity of the country. Hope Mr. Jaitly is noting these comments.

    Regards

    Auditor ramani

  12. CA AMIT KOTHARI says:

    Good to see, that members are active in time. If date is not extended in next week.Just like last year, writ petiions should be filed. As even High Courts granted adjournments last year. ITR 4 was made available on 31.07.2015. God knows what information CBDT may have asked in ITR 4. TAR AND ITR SHOULD GO HAND IN HAND. BUT THE PEOPLE AT HELM DO NOT UNDERSTAND THIS. DATE SHALL BE EXTENDED IN TIME ALLOW US TO COMPLETE THE REPORTS WITHOUT STRESS.

  13. manigandhan says:

    the govt should not entertain any such request as every ca should be aware of his job and expected to complete his job well in time, and is required to furnish the informations once the ITR is notified. . if he is aware of the information that is require to be furnished it should not take much time.

  14. Vidyadhar Joshi says:

    Timely extension of Tax Audit and ITR Due Date is required for stress free completion of tax audit and tax compliance work.

    There is tension, mental strain and physical stress for completing the work in time.

    The procedure for obtaining digital signature has also undergone significant change this year. This is causing hardship to the taxpayers.

    Thanks to CA Amresh Vashisht for taking this matter to the Finance Minster.

  15. Vidyadhar Joshi says:

    We are expecting immediate response from the Govt. Authorities. Timely extension of due date is really required for stress free audit and tax compliance work.

    There is lot of stress and mental strain due to confusion created. There is tension to complete the audit work within the prescribed time.

    The procedure for obtaining digital signature has also undergone significant change. It is time consuming and causing hardship to the taxpayers.

    Thanks to CA Amresh Vasihsht for moving this matter to the Finance Minister.

  16. ANIL BEDI says:

    We all appreciate the initiative taken by Amresh ji for extension of due date for filing TAR. Sir, i feel that there are some more relevant points which can be raised in this regard, viz
    1. Main concern of CBDT that remains is “DELAY IN COLLECTION OF TAXES”. However, it is to be noted that most of the big tax payers always pay taxes in advance and generally have to take refund. Further, it is not that in case of extension of due date, people would stop filing their ITRs and will wait for the last date to deposit tax and file return. So, the loss of revenue is only NOTIONAL. Moreover, CBDT may charge interest u/s 234A for taxes deposited after 30th Sept as was done last year.
    2. In case no extension is provided, “QUALITY OF REPORTING” IS DEFINITELY GOING TO SUFFER. I believe there is no point in expanding the Tax Audit Report clauses if appropriate and correct information may not be available or time consuming and may be skipped in hurry to file all TARs to avoid penalties.

  17. Naresh Kr. Poddar says:

    Dear Amresh ji,

    Nice that an appeal has been made to hon. Finance Minister. My request to you is that we must be careful in selection of words and language used in a letter to authorities making any appeal.
    Please take this suggestion in good sense.

  18. CA.Rakesh Gupta says:

    I do agree but on the part of the client they were also not serious in filing their return.

  19. vijaykumar says:

    no need mored extended date

  20. vijaykumar says:

    last 3 years CBDT extended the due date. Now the accounts all are computerised and easy to conduct audit. If the F.year end is March 31st, and the rest of accounting works such as TDS, SD etc will complete upto 30th june, means accounting work is finishing at 30th june every year.Rest 3 months is enough to conduct audit.Dont blame CBDT. The funny matter is audit doing by unskilled.daily wages staff with a remuneration of Rs.1000/- to 3000/- per month.CA for signature purpose only.

  21. Chalapathi says:

    All the ITR form were made available for every year on the 1st of April. In the recent years, the practice of releasing the respective form is available to public and the users and claimant at the whims and fancies of the CBDT(The responsible authority). A common man can understand that if the time is delayed the same is available to understand the purpsoe for which was meant. And also on many occassions the insertion of some of the new clause(s) and requirement of additional information is asked for.

    Justice can be done by allowing the time delay on the part of CBDT for providing quality information in the ITR’s by Assessees & TAR by Professionals

    ACT as soon as possible

  22. M Natarajan says:

    Even after the delayed release of ITR,version of ITR 6 has been revised twice which indicates that appropriate checks either on the Efiling ITR or appropriate designing in System including Security checks has not been completed. The number of times the version of ITR of AY 2015-16 has been during the Year are as follows
    ITR1 -3 times
    ITR 2 – 6 times
    ITR 3 – 4 times
    ITR 4 – 3 times
    ITR5- 3 times
    Considering the number of times the ITR’s has been revised it would be better in the interest of revenue and tax payer to appropriately design a correct ITR and infrastructure.Hence this definitely requires adequate time and calls for an extension of time

    Last Year we should remember that almost 6 version of ITR’s has been released which also indicates that the Efiling ITR is not appropriate.

  23. CA Seshadri says:

    Well made out representation.Hope Mr Jaitley sees and acts on time.Last date extention or after speaks poorly of the Govt machinery about it’s concern for Honest tax payers and professionals hardship.

  24. R.K.MALHOTRA says:

    We are loosing our health due to the adamant behaviour of the Authorities from last one month we are working up to 10 PM daily and on holidays / sunday also.ICAI should take this matter with the GOVT that time period should start after the uploading of Forms & utility9s) or Govt should impose symbolic penalties,only.RATHER ICAI SHOULD MEET MR MODI PM. R.K.MALHOTRA (M.NO.085129)

  25. CA Seshadri says:

    Well made out representation of facts.Hope CBDT extends due date instead of last day or after due date.

  26. Davidson D'sa says:

    Dear Sir,
    You have really put the facts very well before the FM.Govt.is interested in creating more complications rather than making the life of the assessees easier. It is not known why so many changes are required in every years’ TAR.

  27. Abhay says:

    Is any industry representation happening ?

    It would be more beneficial to the CBDT if sufficient time is given to the professionals to perform.

    Hope the CBDT gets matured to understand the above.

  28. Govind Rajulwar says:

    Good initiative should be supprted/act by govt well in advance.

  29. manish parekh says:

    The adamant nature of the bureaucrats stems from the British Raj rules which were designed to harass & rule. That was need of the hour for them as they had to RULE the other country & the people. Irony is we are still allowing the same rules to govern us even today. Just think about the way they extend the dates at last minute. Can we not visualize the scenario where the british officers enjoy their powers looking at the harassed people of India standing in front of them with folded hands ? Can we not spot the similarity ? The IRS IAS rules are still continuing in the same format coma to coma. Unless those rules are changed, these scenes / harassment would continue in future also.

  30. Sachin Agarwal says:

    Very concrete justification and logical representation made by Shri Amresh Sir.. I Request all other Tax Bar Associations from all parts of the country to make similar representation .

  31. MUNNAVAR ASSOCIATES says:

    This is very essential to extension the date of filing of 44AB due to late notification of ITR 4 and other forms.

  32. subir says:

    decision should be early or else no use

  33. CA RAMACHANDRA SHARMA says:

    Instead of keeping 30th Sept as a due date of every year, Law should be amended such a way that 180 days from the date of realse of ITR from CBDT.

  34. Deepak Sharma says:

    Yes request FM to interfere and extend Due date for filing ITR & TAR from 30th Sept15 to 31Dec15

  35. girish says:

    Dear Sir,
    Soft language is required towards the government .”waqt pe gadhe ko bi beta bulana padta hai”I also have the same anger in mind.
    Especially persuading the NRI ‘S AND Foreign nationals for the reason of nonavailability of Forms is a thing which they cannot understand at all.

  36. CA Srinivasa H, Bangalore says:

    Hope, CBDT will surely do the needful immediately as it also know well about pain of tax audit.

  37. CA SHIRISH VINCHURKAR says:

    The due date for filing of Tax Audit Report should be extended to 31 st October 2015. The ITR forms are not declared on time and so there is geneuine hardship to the Auditors and assessees to observe all the due date.

  38. VINAY KUMAR says:

    Thank you Amresh Ji for letter to FM. Please keep updated about further development. CBDT must respond at earliest to avoid any confusion till last date.

  39. t.v.sreekantan says:

    THE CBDT SHOULD NOT EXTEND THE DATE FOR SUBMITTING THE AUDIT REPORT U/S.44AB
    IF THE CHARTERED ACCOUNTANTS IS NOT IN A POSITION TO FINISH OF THE TAX AUDIT
    IN TIME IT IS HIGH TIME FOR THE CBDT AND THE GOVERNMENT TO AUTHORISE ALL THE
    AUTHORISED REPRENTAIVES I.E.TAX ADVOCATES,REGISTERED INCOME TAX PRACTITIONERS,COMPANY SECRETARIES AND COST ACCOUNTANTS AS MENTIONED IN SECTION 288 TO CONDUCT TAX AUDIT
    AND FIX THE DUE DATE FOR SUBMITTING AUDIT REPORT TO JULY INSTEAD OF SEPTEMBER

  40. CA Amresh Vashisht says:

    Thats why i ended with…..Your help should reach to the CA fraternity well in time, then it’s a real help otherwise in the last hours, the help will be no help.

  41. Grape says:

    Department & Government should inform about the date extinction as soon as possible to get works done fast.They should not keep the subject half hanged.

  42. S HARI KRISHNA says:

    every year the great CBDT given last moment in extension of 44AB Audit Report
    kya pap kiya hi 44 ab audit report (TAR)

  43. N.Phaneendra Tumkur says:

    Timely decision required in this matter.

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