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
Please extend date to Oct.31 for interest of assesses and revenue.We professional people have no time in daily life as bound by dates only due to govt.policies as narrates to many big shouts but on ground level is zero.
CBDT did not heed to voice of professionals as well as directions of Honable High Courts.
JUSTICE DELAYED IS JUSTICE DENIED
Heard that Punjab High Court have extended the Date till 31-10-2015
ICAI SHOULD TAKE SOME STRINGENT STEPS IN THESE KIND OF SITUATIONS . REALLY HECTIC !!!
It is good to extend the DUE DATE of filing to 31st OCT 2015. So that all Tax Consultants and Professionals can do it without tension and exactly.
THIS GOVT.AND CBDT HAS CREATED EMERGENCY LIKE SITUATION FOR TAX AUDIT ASSESSEES AND PROFESSIONALS. THEY ARE NOW EVEN RELUCTANT TO ANNOUNCE EXTENSION INSPITE OF JUDGMENT OF KARNATAKA HIGH COURT. DO THEY REALLY RESPECT JUDICIARY AND MORE OVER DO THEY REALLY RESPECT AGONY OF THE SUBJECT TO WHOM THEY ARE ELECTED REPRESENTATIVES. THE ISSUE OF EXTENSION WILL REMAIN THE CASE FOR EVERY ASS. YEAR UNLESS AND UNTIL FORMS ARE NOTIFIED IN FIRST WEEK OF APRIL WHICH I DONT HOPE WILL BE DONE BY CBDT EVEN AFTER THE DIRECTION OF DHC.
NDA IS MIRRO IMAGE OF UPA. FACE CHANGED. NOT ATTITUDE
Middle Class and Business community voted for this sarkar. This sarkar has alienated the business by its own act.GOOD for CONGRESS which will get back the business and professional community
Sir,
Please extend the due date sir. It will helpfull to us.
CAs are working 18-20hrs a day for past 20 days,but CBDT has become deaf and blind. We have a sleeping FMs. Its time to become kejri&patel
The FM at BJP is not at all different from Mr. Chidarabarm during UPA. The national builder is begging time for honest and correct audit and they want we accept the all tax evasion and mistakes to comply with due dates. Shameful for NDA and specially Mr Arun Jetly who is deaf to listen the pray in 10 courts of India. Even representation by our president is taken lightly.
Everyone business men small traders, professionals, who thought that this government would be growth and development oriented and who voted for BJP got a rude shock today ! , for the arrogant, illogical, authoritarian approach of this government! No government and No governance in New Delhi, Only self centered egoistic, unprofessional “Bureaucrats” who occupy the post by chance or fortunate, not by merit are ruling the roost, The Government Of India is busy planning for Mr. Modi’s next foreign sojourn! Who is always out of India They need money for his next foreign tour that is the reason they are in hurry to collect the tax disregarding the request of genuine tax payers! People of India made a big mistake by selecting this BJP government. Compared to this BJP government, people of India feel Mogul Emperor Aurangazeep would have been a better King!!! GOD alone can save this Nation from BJP
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.
DEAR FM,CBDT INSTEAD OF THIS ALL THING FROM COMMING YEAR ONWARDS KEEP DUE DATES FOR TAX AUDITS 30/04/2016 AND FOR REST 31/12/2016 AND FOR POLITICANS AND GOVERMENTS NO TIME LIMITS
Today there is a court case will be heard on Hardik Patel in Gujrat and yet again Gujrat will be tense, Govt and CBDT are national organisation and thwy should keep all conditions in mind. How people will file their returns if there will be curfew in whole state? Govt want all CAs and business persons risk their life to file report?
IT SEEMS THAT THE MY DEAR CA FRIENDS SHOULD HAVE DECLARE THEIR INCAPACITY TO CARRY OUT AUDIT & PREPARATION OF ITR. I DO NOT DOUBT ABOUT THIER PROFESSIONAL CAPACITY BUT DUE TO ADMANT VIEW OF THE CBDT. THEY CAN NOT DO THEIR WORK WITH DUE CARE WHICH IS REQUIRED IN SUCH AUDIT. ICAI MUST RAISE ITS VOICE TO DEAF CBDT.
We might see another drama today. Many courts had fixed judgement at 10 am to day. This was on the assumption CBDT was to have issued a notification by 4.30 pm yesterday. But late in the afternoon it was
“clarified” that it was 4.30 pm of 30th September 2015. COURTS SHOULD ITSELF RENDER JUSTICE BY GIVING RELIEF BY EXTENDING THE DATE BY 2 MONTHS
In the case of salary returns the dates were extended by CBDT on its own without any reason and when body had demands for extension
CBDT had arbitrarily and with out giving any reasoning,without application of mind had summarily rejected the extension.The petitioners were not given an oppurtunity to explain the various points raised by them and the principles of natural justice denied.
if CBDT Declare to extend the due date on 30th or after that , the extension date is useless for all of us because we all must have to submit reports in any condition Timely ,so i request to extend the date timely
the CBDT is forgeting the logic of keeping the gap of at least one month between audits and non audit filings.
the placing of forms was also done very late and made people to relax till that date un necessaryly exgtended 7 days in september
could not under stand the intension. seems previous FMs were understanding the problems of taxpayers and auditors.
hope this govt also has some heart.
In Karnataka ~ Under the Vat act we are supposed to update all sales invoices, purchase invoices, debit notes and credit notes every month. Match these figures with the return filed. Not only that the department wanted to match the input tax details with those of the suppliers. Non matching of figures for inpur tax, declarations forms like “C” “F” etc., took up lot of time. Upon that the vat department started the assessments from 2005 to 2013. Assessments galore.
Above all the dead lines and compliances under the others Acts every month and their respective return monthly, quarterly, half yearly and yearly :: 5th Service Tax, 7th TDS, 15th ESI & PF, 20th Vat/Cot/PT. Labour licence renewalas, PT renewal. All this too consumed time.
And we had un interruped power cuts, internet speed, server slowing down (As everything is on line, like virtually the Government office work is done by every business man n his staff ). Elections galore and bundh also played its own parts.
Due to this natural and practical hardships faced by the common business man, accountants, professionals, it is prayed that the Date be extended or at least penalty be waived for 2 months ~ Most of the taxes are deducted by way of TDS and many are regular in payment of Advance Tax. Hence there is no loss of revenue to a very great extent. The Government can however collect the interest on delayed payments beyond 30th September 218% for month of October and 24% for the month of November.
For the professional this was hectic because of the new forms, extended deadlines, disclosure of income dates also collide with 30th September.
DUE DATE SHOULD BE EXTENDED. BECAUSE OTHER THAN TAX AUDIT RETURN DUE DATE IS 31ST JULY. BUT EXTEND THE DUE DATE FROM 31ST JULY TO 7TH SEPTEMBER. SO ALL OUR CA/ADVOCATE/PRACTIONER ENGAGE IN FILING OF INDIVIDUAL RETURN. IF 31ST JULY IS NOT EXTEND THEN PROFESSIONAL HAS CLEARLY TWO MONTHS FOR WORKING. SO IN CURRENT SITUATION ONLY 3 WEEKS ARE LEFT. SO, DUE DATE OF 30TH SEPTEMBER MUST BE EXTENDED. HIGH COURT NOT KNOWN THE ACCEPTANCE OF 30TH SEPTEMBER. SO, HYDERABAD COURT ADJOURNED AND NEXT DUE DATE IS 05/10/2015. WHAT A JOKE ?
we want justice, All the member of icai is in very trouble situation and our president is out of country.
Dear Sir,
The act of CBDT in declaration of Due Date is not fair,———————– CBDT has not uploaded the ITR for AUDIT AS IT IS EARLIER BEING UPLOADED FOR THE BONAFIDE TAX PAYERS,—————————— and even not announce the required materials for the newly uploaded ITR,———————— NOT EVEN that the CBDT not Providing the fundamental right as it was earlier time frame given to prepare the materials for filing the ITR which is infringement of Fundamental Right TO USE THE FACILITY AS IT WAS EARLIER. I AM REQUESTING TO HONBLE JUSTICE AND AUTHORITY OF CBDT TO EXTEND THE DATE UP TO DECEMBER 2015.————————— ELECTIONS ARE ALSO CAUSE OF PROBLEMS THAT THE VEHICLES ARE BEING SEIZED AND INTERRUPT THE FREQUENT MOVEMENT – IN BIHAR. PLEASE CONSIDER THE PROBLEMS OF TAXPAYERS.
kya tarik badti ki nahi ?
site bahut slow hai. pls FM tarik badaiye.
September last week, CAs go for the AGMs or go to the Court for getting time extension or sit and file whatever possible…..?
All respected colleagues have given their best possible reason as why the date should be extended. in addition to that i am trying to giving few more grounds like Process of Digital signature which is important for the returns is becoming more typical and online DSC issues are getting more time. websites for the DSC are not running properly along with the DSC issue another ground should be Principals of Natural Justice one should be given proper time to provide their brief before the department. IF govt is providing the returns so late and are expecting the comply with there returns on time is against the Natural Justice.
Hoping for the best form Honorable High Courts. Thank You.
– See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.f9jub9PP.dpuf
3.”We direct the Central Board of Direct Taxes to consider the representation at Annexure- ‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.”The order is a Direction from HIGH COURT OF KARNATAKA AT BENGALURU to consider the representation.The word peremptorily used to describe an order, command, etc., that you must obey without any questions or excuses
PLZ extension of date up to 30/11/2015 for submission of audit report,
PLZ SIR
BEST OF LUCK TO YOU ALL. IF THERE IS NO EXTENSION…
FIRST OFF ALL THE GOVERNMENT / CBDT SHOULD KNOW THAT IF THEY RELEASE THE FORMS / UTILITY BEFORE THE START OF THE ASSESSMENT YEAR AS DIRECTED BY THE DELHI HIGH COURT THEN THE QUESTION OF EXTENSION DOES NOT ARISE . BUT FRIEND THIS IS GOVERNMENT AND GOVERNMENT HAS RIGHT SPECIFICALLY THIS GOVERNMENT REMAINING PERIOD WITH NO OPPOSITION AND THEY THINK THAT THEY CAN DO WHATEVER THEY WANT AND THE PUBLIC WILL REALISE SLOWELY DURING THE REMAINING PERIOD OF THE GOVERNMENT THAT WHAT BLUNDER THEY HAVE CREATED AND THEY ARE OUT FOR EVER. SO SIR FINANCE MINISTER HUMBLE REQUEST TO EXTEND THE DUE DATE OF TAX AUDIT REPORT FILING BY 31.10.2015, AS THE PROBLEMS FACED BY US AS PROFESSIONAL YOU ALL SITTING IN THE CHAIR ARE NO WAY CONCERNED WITH ANY THING, RESPECTED FINANCE MINISTER, GIVE ME YOUR JUST ONE HOUR AND I WILL EXPLAIN THE WEEKNESS IN THE SYSTEM WHICH YOUR INTILLEGENT TEAM ALSO JUST COULD NOT THINK ABOUT IT
Penalty of 1% is very heavy for small businessmen. If it is late filing by big firm, it is only fraction of net profit. Small businessmen are trying to upgrade themselves. there is also problem in getting digital signature also. In some of the case, proprietor or partners are out of town and suddenly come to know that the digital signature is out of date. Procedure to get digital signature is very strict now a days.
considering this, the date should be extended
Honb’le Karnataka High court direction is very positive . A direction to consider means there is merit in the grounds contained in the writ application, which the COURT can see ( but CBDT cannot or do not wish to see ) . But then again the decision on extension of time is the domain of the CBDT. The CA and the connected Advocates are indeed working over time since the last 15 days, all over. Electricity problems, internet connection, delay in getting Digital signatures without which uploaded reports cannot be approved , are real logistic problems existing . To meet the ends of justice , an extension of 15 days time will do no harm to the Govt. and will also tantamount to honouring of the High court order.
The CBDT and finance dept of indian govt must understand the need and feeling of tax consultants ,CA ‘s for date extention .
If FM can’t understand the mood of professional, who help in built the nation it is very serious matter.
EK NORMAL MATTER JO CBDT KE HATH ME THA ,HAMARE DOSTO KO COURT ME JANA PADA .PURA DESH DEKH RAHA HA VIT MANTRI JI
Hyderabad High Court.????????
In fact tax payers should come forward to ask for extension of due date. In case return and reports are not filed within due date they will be facing penal action. CAs and other tax professional are helping tax payers and government in tax compliance. They can’t be made to beg for extension.
Good efforts by the CA community as well as others fighting with CBDT in court of law.expecting positive news
Surprising to see that none of tax payers have come forward to ask for extension. It is the responsibility of assessee to file returns on time. CA and other professional are just helping tax payers and government in complying with tax laws. Must advise clients to come forward and ask for extension of time.
sirs
afirst revenue’s total failure to come with a concrete and practical counter in any court is but cat out of the bag. the revenue failed to show iota of evidence that extension would cause huge permanent fall of its direct tax because of extension. it could not estop itself from amending concerned forms till yester days which means it wants tax payers to submit in such amended forms u/s44AB which further but mean that it encroaches the tax payers boundry by such nonstop amendments and revenue could not on one side show big bro attitude but still expect the tax payer to file within no gap of free time. revenue ought to have come with clean hands by respecting its survival contributors – the tax payers- to do their part of job under their Constitutional unbreached rights. if you file in any time before latest amended forms would not the revenue say it is not filed in statutory form, the taxpayer and the CA gave incomplete and thus not fully disclosed information thus causing inviting all penal sections of the Act(including CrPC).
the Hon’ble courts could be represented stating to put governor on revenue’s such attitude by the following ways:
a. remove time limit for filing 44AB and put along with u/s 139;
b. at least at this bottle neck juncture may the taxpayers be asked to remit whatever tax be due, according to them, u/s 140A be paid within the stipulated time say 15 days and consequences if final tax calculated as per return varies more than say 15 – 20% and thereby an extent of 30 days.
c. offering some concession in rate of tax to tax payers who file report and return within 30th september.
d. lastly, since FM has not come out, as usual, clearly even before Courts, and since adjournments are being made till end of the time, and since the affectors being innocent tax payers, some easement of situation to ease him to do his business peacefully so as to earn and pay not less than what he earlier paid.
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. – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#comment-1861634
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. – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.
Why the Government and CBDT is not accepting the delay in releasing the Forms and think for solutions without any harassment to both just like last year that for 234A and disallowance u/s 43B extended due date will not be considered however for return filing and audit submission date is extended to avoid the financial loss Govt thinking of.
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. – See more at: https://taxguru.in/income-tax/tax-audit-date-extension-status-high-courts-appeals.html#sthash.40CwGRbN.dpuf
Friends, be ready to fight !
People of India have already rejected Arun jaitley in the Elections for his rude attitude, Still he has not learnt the lessons. Modi should warn these kind of Idiots who just show their wrong attitudes all the time.
Is he going to loose his ministership by extending the due date, Arrogant Idiot.
Whether the due date is extended or not but one thing is very clear to all today , Indian Public has made a ” Himalayan Blunder” by choosing BJP to rule this nation
Henceforth all affected people such as Small Traders of India , Business men of India and Professional who practice in India should ensure that never and ever in life time of every one to allow this party to come again for power . All should ensure this should be the last government of BJP .
Mai clients ko hamesha maximum tax pay karne ki advice deta hu. Magar abse mera client kam se kam tax hi pay karega. 1 rupya jyada tax nhi dunga.
Normal return ko kabhi e varify nhi karuga. ITR V bhi last date me hi send karuga.
The CBDT is working much against the natural justice. I think India has not come out of the british rule regime. Even the finance minister has not dared to direct CBDT to extend the date. If the humble request of the intellectual class is not heard, what about the common people. When we are requesting they should under stand that there is a reason. The CBDT has not given the reason for extension of time for non auditable cases when it was not sought for. At the same time they are rejecting the request without reason. The department and CA fraternity are working hand in hand for economic progress of the nation. CA’s should not be brushed out like that. This is a very bad act. ICAI should take up the issues very seriously and act upon
Why the CBDT/FINANCE ministry making the issue for extend the due date of Tax Audit case . In many time CBDT easily extended the due date then why not this time
poppet and incompetent ministry and bureaucracy sleeping to release the from after one year of budget. the form must be available first April if there is delay date should extend as much late. this is first govt incompetent to release the form