CA Sandeep Kanoi
01.10.2015- 12.20 PM- CBDT finally extended due date all over India to 31.10.2015 – Click to Read
01.10.2015- 11.50- It seems CBDT has extended due date all over India to 31.10.2015. Pleas Read- Extension of Due Date to 31.10.2015 all over India?
01.10.2015 -9.15 AM Read Our article titled- Extension of due Date to 31.10.2015- Who can take benefit and FAQs
30.09.2015- 08.15 PM- Check Copy of Orissa High Court Judgment in the case of Jagdish Prasad Mittal Vs. Union of India. Click here to View Judgment Copy
30.09.2015 6.45 PM Bombay High Court Instructed CBDT to extend due date to 31.10.2015- Click here to View Judgment Copy
30.09.2015- 4.30 PM CBDT rejects KSCAA representation which Karnataka HC instructed to Consider
30.09.2015- 4.20 PM Download Order of Karnataka High Court (Dharwad Bench) in the case of Chandramappa Ramanna Dhavalagi Vs Union of India, WP 110253/2015- Click Here
30.09.2015- 3.30 PM CBDT Extends date for Punjab, Haryana, Gujarat and for Union Territory of Chandigarh. – CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat
30.09.2015- 1.30 PM Copy of Gujarat High Court Order Available for Download. We will upload analysis also soon. Detailed Status of Writ filed in Gujarat High Court
30.09.2015- 12.15 PM Orissa High Court has also followed the Judgments of Gujarat and Punjab & Haryana High Court and instructed CBDT to extend due date to 31.10.2015.
30.09.2015-8 AM- As per news with us CBDT is expected to issue a Press Release /Order today Clarifying their stand on instruction of Hon’ble Punjab and Gujarat High Court. Further we have not received any official or non official confirmation from any reliable source regarding filing of Appeal by CBDT in supreme court against the High Court Orders.
We would also like to inform you that as per information with CBDT has also not yet acted on instruction of Karnataka High court Judgment in which Hon’ble high court has asked it Consider ICAI representation and decide accordingly.
In this article we have summarised the status of Writ Petition filed against non extension of Due date of Tax Audit and Income Tax Return (ITR) filing for cases covered under Tax Audit Provisions, filed in various High Courts All over India. Till Date as per our information Writs been filed in Gujarat, Delhi, Jodhpur, Karnataka, Orrisa, Mumbai, Calcutta, Madras, Andhra Pradesh & Telangana and in Punjab & Haryana High Court.
Detailed Status of various writs filed in High Courts is as under-
| S.
No. |
Case Details | High Court | Latest Status | Link for Detailed Status |
| 1. | All Gujarat Federation of Tax Consultants vs. CBDT, Special Civil Application No. 15075 Of 2015, Dated-15.09.2015 | Gujarat High Court | Directed CBDT to Extend due date to 31.10.2015+ Order Copy Available. |
Detailed Status of Writ filed in Gujarat High Court
|
| 2. | Karnataka State Chartered Accountant Society (KSCAA) & Ors vs Union of India & Ors, Writ Petition (WP) 41109/2015, 41110/2015 | Karnataka High Court | Karnataka high court directed CBDT to consider representation of KSCAA | Detailed update of Writ filed in Karnataka High Court |
| 3. | Chandramappa Ramanna Dhavalagi Vs Union of India, WP 110253/2015 | Karnataka High Court (Dharwad Bench) | 29.09.2015- HC disposes petition and directs CBDT to consider representation submitted by ICAI for extension of due date. | Detailed update of Writ filed in Karnataka High Court + Order Copy dated 29.09.2015 |
| 4. | Vishal Garg & Ors. Vs. Union of India & Anr., CWP- 19770 -2015, Dated- 15.09.2015 | Punjab & Haryana High Court | Directed CBDT to Extend due date to 31st October 2015+ Order Copy | Detailed update of Writ filed in Punjab & Haryana High Court
|
| 5. | The Chamber of Tax Consultants Vs. Union of India & Ors., WP 2764/2015, Filed on 22.09.2015 | Bombay High Court | Detailed Status of Writ filed in Bombay High Court + Order Copy | |
| 6. | Devendra Kumar Somani & Ors Vs. Union of India, Civil Writ No. 10974 of 2015, Dated-21.09.2015 | Rajasthan High Court, Jaipur | 29.09.2015- Case dismissed following the judgment of division bench of the same High Court |
Detailed Status of Writ filed in Rajasthan High Court at Jodhpur by Devnedra Somani |
| 7. | Jagdish Prasad Mittal Vs. Union of India, Writ Petition No. WP(C)-17178/2015, Date- 21/09/2015
|
Orissa High Court | 30.09.2015- Instructed CBDT to extend due date to 31.10.2015. | Detailed update of Writ filed in Orrisa High Court + Copy of Order
|
| 8. | V. Nagendra Prasad, Hyd & Another Vs Secretary, Ministry Of Finance, New Delhi & 2 Others, WP 30289/2015, Date of Filing 15.09.2015 | Hyderabad High Court | 28.09.2015- Adjourned to 05.10.2015
|
Detailed update of Writ filed in Hyderabad High Court |
| 9. | Rajasthan Tax Consultants Association & Anr Vs. Union Of India & Anr, CIVIL WRIT NO. 11037 of 2015 , Dated -22.09.2015 | Rajasthan High Court, Jodhpur | Writ dismissed. | Detailed Status of Writ filed in Rajasthan HC by RTCA |
| 10. | V. K. Tulsyan & Co. Vs UOI, WP No.1187 of 2015, Date of Filing- 24.09.2015 | Calcutta High Court | Hearing has not taken place, case adjourned to 01.10.2015 | Detailed update of Writ filed in Calcutta High Court |
| 11. | Avinash Gupta V/s Union of India and Ors ,W.P.(C) 9032/2015 | Delhi High Court | On 21.09.2015 High Court heard the writ and issued Instruction to CBDT for timely release of Return Forms. Case Heard and dismissed | Detailed Status of Writ filed in Delhi High Court
Analysis of Judgment –Landmark Judgment by Delhi HC- ITR/TAR Due Date- No Extension but direction to issue ITR forms on time |
| 12. | Avinash Gupta and Ors V/s Union of India and Ors, WP(C.) of 8771 of 2015 | Delhi High Court | Dismissed by High Court as in opinion of High Court writ should have been filed as PIL. Case Heard. | Detailed update of Writ filed in Delhi High Court
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Some Other Relevant Events
| 28.09.2015 | |
| 27.09.2015 | |
| 22.09.2015 | ICAI Meeting with FM: No Concrete Decision on TAR/ITR Date |
| 14.09.2015 | ICAI requests FM to extend Due date of ITR & Tax Audit Report |
| 09.09.2015 | CBDT issued a press release and informed that there will be No extension of Tax Audit Due date for AY 2015-16. |
| 10.07.2015 | ICAI requests CBDT for extension of due date of Income Tax Return Filing for A.Y. 2015-16 |
Some Relevant Articles written by Our Eminent Authors:-
| Demand for extension of Tax Audit Due Date: A Practical Permanent Solution – CA Satish Sarda |
| Poem on delayed ITRs and Non extension of TAR due date – CA Dilip Khetan |
| Non Extension of Date of Tax Audits & Company Audits – Adamant Views of FM & CBDT – CA Rekha Dhamankar |
| TAR Due Date- Request to FM to take note of CBDT wrong doing – CA Amresh Vashisht |
| Why Extension Is Required For Tax Audit Report – CA Sudhir Halakhandi |
(Above news is compiled by CA Sandeep Kanoi based on information from various sources. We will keep updating this space with further updates on daily basis. )
Author Bio
No Justice
CBDT Should extend the due date, There is bad news from Varanasi, where a young Chartered Accountant CA Sanjay Agarwal, 47 died at 12.00 midnight because of massive heart attack while finalising a balance sheet at his office. . Please Don’t be stressed during these days. There will never be more hours in the day, and your work and family responsibilities will always be demanding. But you have to control and Manage yourself over stress
punjab and haryana high court also fix hearing date on 24th septermber thursday
COURTS ALSO GIVE TENSION TO PRACTITIONER… HOPE FAVOURABLE JUDGEMENT DECLARE BY BOTH HIGH COURTS
What a continue Tension super
Writ admitted by Guj High Court and notice issued to Dept. Hearing Fixed on 24th of September, Thursday.
I dont know what the outcome of all our appeals will be, but on a personal basis, I would like to see the following permanent changes:
a. Financial Year/ Previous Year should change from 14-15, etc, to the calendar year. i.e.2014, 2015, etc….. even our ITR’s accept only one year in the TDS section.
b. ALL the Forms have to be finally ready by the 1st of Jan. … no changes after that.
c. The due date of filing ALL INCOME TAX RETURNS should be 31st July, i.e. 7 months after the end of the Financial Year…. It should be the CA’s / IT Practioners choice & priority to file what he wants and when he wants.
d. There should be NO notices, NO hearings etc. during the month of July…. Like the Courts and Colleges & schools have a ‘vacation’, Let the I.T.Department too have a ‘vacation’ so that at least we can get some work done.
… we dont need the CBDT to tell us how and when we should do our work…. They should focus on doing their job well first, before penalising others. We are in this profession by choice, and it is our job to see to it that we enjoy every moment of it…. If we are allowed to work in peace, I am sure the quality of work and the job satisfaction will both be better.
Just a joke… how about penalising the CBDT @ 0.5% of their collections, in case of any delay from their side??
Very good efforts by all
By extending the due date of non audit cases to 31.08.2015 and then to 07.09.2015,we were put under impression that the date for tax audits will also get extended.If July 31st date was not extended ,we would have concentrated only on tax audits during august and september and would have completed tax audits.Now, CBDT has to do justice by extending due date without waiting or considering the verdict of HCs.
ANOMALIES OF SEC. 271 b
1. Income tax act ia enacted . to tax the income of a person and so any tax demand should be based on the income of that person and more so any penalty or interest should also be based on the income/ income tax of that person. It should never be based on the turnover of that persan. It is bad in law. you may notice this absurdity in the following example:
Assessee
businessman professional
say – Individual – Total turnover
Rs. 3,00,00,000 Rs. 30,00,000
netprofit Rs. 5,00,000 Rs. 5,00,000
both the cases are to be subjected to Tax audit
Income tax Rs. 30,000 Rs. 30,000
let us assume that both have not get the tax audit completed within the due date then
penalty u/s 271 B Rs. 1,50,000 Rs. 15,000
( panalty is one half percent of total sales or turnover or gross receipts or Rs. 1,50,000 whichever is less)
So for a person who is doing business the penalty will be Rs. 1,50,000/- but whereas another person who is in profession with same income will be subjected to a penalty of Rs.15,000 .
The basic requirement of equalities among equals is defeated by this provision. As I mentioned earlier had the department related their penalty with respect to the income of a person as they are supposed to, this absurdity would not have come into picture. This is purely a bad law
2. The basic requirement of this provision of sec. 44 AB is that the assessee should get the report of a CA before filing the IT return in applicable cases. For late filing and non filing of IT return already there are enough provisions in the act for penalty and interest. In the present scenario without tax audit the tax audit case assessee can not file his return So this provision of 271B is in a way an additional penalty charged on the assessee for the same offence of late filing.
3. In the recent years, including the current year ended 31.3.2015, the ITR forms and 3CB and 3CD and other forms are made available to the public only after a gap of .3 months to 4 months after the year end. If that being the case it should have been fair on the part of the department to extend the due date by 3 to 4 months of their own without any requirement of request by any body / organisation
I feel that the Income tax act, suppose to tax only the income, has no power to impose penalty based on turnover which is absurd in law and defeats the basic requirement of equality among equals.
Reply | Reply to all | Forward | Print | Delete | Show original
Really this is very difficult.due date is required for 44AB/44AC/44AF cases.and this nearly by 31/10/ every year.and also amendment required in this case.
The credibility of the entire CA fraternity is at stake, because :
1. The Govt/ CBDT does not believe us when we say we want time and
2. The department does not rely on our Tax Audit Reports during scrutiny proceedings. They still want all the proofs & documents.
3. We have to physically sign the accounts, upload them and still have to fill in all the details in the ITR6 or ITR4 in the Balance Sheet & P/L Section
We are slowly becoming data entry operators, dutifully filling all the TDS details, Fixed asset details, etc.
and ofcourse the Notices u/s 245 ….. that are sent at such oppurtune times that the client panics and calls the CA, taking away precious audit time.
It is really embrassing situation for all Tax payers and professional when the CBDT is not prepared to look in to the hardship faced by them in completing the audit work before the due date for submiting Return form.The honourable finance minister should have considered the matter and extended the due date by 31 st of october 2015.Further 44 AB /Tax audit has to be scrapped.It has no relevance in the present context.
(SUBHASH BHANDARI)
After reading the press release of CBDT on the website it comes to know us that there are mionor changes in forms for Tax Audit as compared to last year, but it has taken five months after budget for CBDT to make minor changes.Then to complete a large exercise u/s 44AB of Income Tax Act, 54 days are sufficient for CA?
The extension should be given by CBDT itself.
STRONG GROUND FOR SCRAPING SECTION 44AB OF INCOME-TAX ACT
Largest portion of revenue coming from Individual Income-Tax payers in USA. Presuming that 90% of revenue collected from Individual tax payers in USA, balance revenue of 10% collected from Corporate tax payers (See Exhibit-1). In the enclosed data provided by CPC on 04.06.2015 for the Asst. Year 2014-15 total sum of Rs.2,90,335/- Crores has been admitted as Income-Tax from Corporate tax payers covered by Tax Audit in India (See Exhibit-2). Presuming this as 10% Income-Tax collection from Corporate tax payers, tax admission from Individual tax payers covered by Tax Audit should have crossed at least Rs.26,13,015/- Crores (Basis being Rs.2,90,335/10 x 90 = Rs 26,13,015/-). Whereas in the same data provided by CPC, it is evident that only total sum of Rs.43,661/- Crores has been admitted as Income-Tax by Individual tax payers covered by Tax Audit in India. Now it is clear that our Central Govt. incurring huge revenue loss of around 26 Lakh Crores every year due to Tax Audit & 46 Plus Certificates prevailing in Income-Tax Act. Give test mail to raoshimoga@gmail.com to have copy of Exhibit-1 & 2 as stated above.
CAs in Bihar must tell Central Govt that they will use their contacts to get NDA defeated in the state elections ending on 05.11.2015, unless TAR date is extended to 30.11.2015. Once one state gets the extension, it will be possible for other states also to get it.
better to remove due date from books i.e, September 30 for tax audit due date, instead insert clause, saying tax audit due date will be decided by high courts by hearing the chartered accountant firms will and wish.
I appreciate for the efforts of all the Professional Colleagues and wish u all success.
Not only we need extension of due date but Govt./ CBDT should do away with DSC and approval by auditee at his end as financial statements are signed both by CA and auditee. DSC and approval of accounts by auditee only costs money to auditee and unnecessary waste of time to CA as fin.statements are signed by both CA and Auditee.
Dear Sir,
I was wondering hwy No one from Chennai filed/request the CBDT for time extension. Whether the extension is only those who were filed petitions filed before the Court of Law.
Regards,
V Murali
extension of due date up to 31/10/2015 should be declare by the CBDT before 10 days earlier to ease of doing audit but not late night on 30/09/2015.
Dear sirs,
In case one form is changed , all are asking for extension and in the casew of companies act 2013 , the whole act was changed and was given just 4 days .
regds
Sir’
It is good to extend the DUE DATE of filing to 31st December 2015. So that all Tax Consultants and Professionals can do it without tension and exactly.
I appreciate for the efforts of all the Professional Colleagues and wish u all success.
Wish you best of luck.
While appreciating the efforts being made by many of our professional brothers, I my view, if not anything, at least equity demands CBDT voluntairly extends time upto 31st October in line with its earlier decision to extend upto 31st August for other class of assesses and thus avoid litigation.
Regds
Ts
return without any audit is given 5 months time, having audit is given just additional one month is not at all justified, especially up to 7th sept all auditors are busy with non audit returns.
The CBDT will extend the due date on 30.09.2015 at 11.59 pm!
The representations made by various authority including ICAI to extend the due date for filing Tax returns up to 30th October 2015, due to various reasons as stated in the representations petitions .
It is utter surprise that Income Tax forms 3,4,5,6,7 and other were made available only and only on 7th August2015
Barring that there are so many changes in the Income Tax return forms , those require to study by the Tax practitioners and assesses , to file Tax returns correctly, how those returns are to be submitted by 31/08/2015 , extended by notification on 2/9/2015 to 7/9/2015. This is not at all valid justification , extension should be either 30/09/2015 or extended date by 31/10/2015 for various religious festivals .
In respect of Tax audit lot of changes made , and finalization of Statutory audit is on or before 30/09/2015 , how can it be possible to submit Income tax returns by 30/09/2015 , hence ITax department if depends of Tax consultants and for the assesses extension should be reasonable one considering reporting responsibilty of Auditors. hence ITax department if depends of Tax consultants and for the assesses.
In some areas of country there is abnormal rains or no rains which have affected business commiunities.
High courts shall not refuse t writ petitions submitted by various authorities? In the interest of tax payers who are contributing for development of country, the FM shall issue necessary instructions to CBDT.
Reply
essential to extension of date up to 30/11/2015 for submission of audit report
I think, we should change our tactics. We should take CBDT in court asking what step they taken to release the forms and schema in timely manner. The forms released this F.Y. were approved in last year’s budget, they have got enough time. Whether CBDT has penalized any of its personnel for such delay, if not than it has got no right to penalize public of INDIA. If they do not want to extend the date, no problem. SACK the staff including authorities who have failed to comply with timely requirement of release. We’ll pay the interest and penalty.
ONLY ONE SHOT AGAINST CBDT IN THIS MANNER will bring CBDT down to earth to understand ground reality.
In the end, this is going to have the same impact, what we are looking forward. Because CBDT guys will never be in position to sack staff.
Dear All,
In karnataka the people are facing lot of power cut and indefinite strikes due to some political reasons and also facing lots of delay in producing required documents by parties on time.The Finance Ministry & CBDT should think over it once again and reveal the kind justice by extending the due date on or before 31/10/2015 and make easy for all chartered Accountants,Tax Practitioners,Advocates and Assesees to bring a qualitative Audit Report and the Finance Ministry & CBDT doesn’t have to loose anything as the whole nation’s growth depends upon the Tax payers.
Sir,
As suggested by MrRajesh, there is no point in giving extension at the last moment. For example, the extension for August 31 was given on 2nd Sep which, though had relief for some people who have not filed the return. Unless, the time is extended, the filing of return will go, but will have every possibility to rev ise the return by many of the companies, firms and others who have audit under section 44AB.
Assistant
M/s S Viswanathan
Chartered Accountants
Mylapore, Chennai
Just received message that Punjab and Haryana High Court Chandigarh has accepted the Writ Petition
VISHAL GARG AND ORS V/S UNION AND ANR vide CWP-19770-2015 for seeking extension of date and issued notice to CBDT. Next hearing on 21st September, 2015.
Punjab High Court issued notice to cbdt. nest hearing on 21st.
[ Regards CA Puneet Duggal]
Court knows everything.ICAI knows everything. F.M. and CBDT know everthing. Date extend ho ya na ho har parkaar se bhugtega to tax payer he…..jiske paise par ye desh chal raha hai aur sarkaar tax ka paisa sarkaari logo par luta rahi hai……CBDT aur F.M. ki press release se enki puri dadagiri najar aati hai…..aur ICAI enke sath khadi nazar aati hai….
CBDT should extend the date for filing tax audit report & return also. It should be 31st October,2015.A good effort, best wishes from us.
every ca knows what work and how to do. will it take much time for qualified ca to understand and file the required forms. every time govt should not extend time.
Very good sir. You go ahead. Salute you
GOOD EFFORTS BY ALL PETITIONERS ALL THE BEST
THANKS TO ICAI FORM THIS REQUEST & THANKS TO TAX PROFESSION VOLUNTERS FOR APPEAL IN DIFFERENT HIGH COURT IN COUNTRY
any udate
Still CBDT and Finance Ministry are in SLEEP MODE
Best of Luck to all
Best of Luck to all.
BEST OF LUCK TO YOU ALL.
When multiple PIL is being filled from diff states for the same subject then CBT must not be ignore it.
sir aap ke mehnet rang laigi parmatma app ke sath hai hum muneem log app ke sukergujar hai thanks
The representations made by various authority including ICAI to extend the due date for filing Tax returns up to 30th October 2015, due to various reasons as stated in the representations petitions .
It is utter surprise that Income Tax forms 3,4,5,6,7 and other were made available only and only on 7th August2015, besides that Jurisdictions have also changed , say in Kolkata , there is no office of Income Tax departments at 40, Strand Road, and Podder Court , at Rabidra Sarani, Kolkata, but in INCOME TAX department’s web site still exhibited those IT offices .
Barring that there are so many changes in the Income Tax return forms , those require to study by the Tax practitioners and assesses , to file Tax returns correctly, how those returns are to be submitted by 31/08/2015 , extended by notification on 2/9/2015 to 7/9/2015. This is not at all valid justification , extension should be either 30/09/2015 or extended date by 31/10/2015 for various religious festivals .
In respect of Tax audit lot of changes made , and finalization of Statutory audit is on or before 30/09/2015 , how can it be possible to submit Income tax returns by 30/09/2015 , hence ITax department if depends of Tax consultants and for the assesses extension should be 31/10/2015.
Why high courts are refusing to accept writ petitions submitted by various authorities ?
Government should extend the date for filing tax audit report without going for prestige or adopting indifferent attitude.
Government will lose nothing by extending the date. Instead, the quality of audit will improve with time available.
ca wok is social responsibilities wok .ca audit is prestige work.Eveybody know filing last day,again required time.it is not right way
Good efforts by Gujarath federation and VISHAL Gaarg.Wishing all the best and we expect good news