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
|
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
Now I think its time for Revolution called “Inquilab Zindabad”
the grounds why the due date should be extended as stated by some ppl above is very valid. one further ground i would like to be included here:
In India, all festivals start from mid of August and go on until October, starting from Raksha Bandhan to Deepavali and either the assessees are busy or are having other financial commitments till this date. And earlier bonus used to be given before Deepavali by most of the companies. and the due date for tax audit cases was 30th November. there is corroborative evidence in the tax audit report clause relating to payment of bonus, where in if bonus was not paid it will be disallowed. So considering the general conditions prevailing in our country the earlier due date of 30th November was very apt.
the Government should formulate policies which are apt given the situation and conditions and festivals and lifestyle of the common people and not be copying things done in other countries just for the sake of copying, which happened with the erstwhile Government in the case of FBT.
in the past ten years, our country has been ruined in ways more than one, especially by ruining the attitude of the younger generation. our country was a savings oriented country like most of the countries on the east of the globe. but the attitude of the younger generation of today (between ages 18-30) is not towards savings and they have started living life like in the US which is mostly on debt, this attitude of copying the lifestyle of the west has come to them more from the Government
So the Government should take steps to make India glorious as in the past. all the past things need not be brought back, but it should be done based on the analysis of what is good for our country.
sir ples tori se rleef
Aaj agar date nahi badhi to 2_4 logo ko to attack aayega sarkar jammedar hogi Malak banakar rakha hai Cbdt ne
Plz date ext
Arun Ji plz tax audit date ext kyo ki rat din kam karne se bhi kam nahi ho pa raha hai
Plz date ext.
IS CIRCULAR NO PF.NO.A1525/784/2015/ITEN.III
ISSUED BY UPAMANYA REDDY ON 26/092/2015 FOR EXTENSION FROM 30/09/2015 TO 15/10/2015 GENUINE OR FAKE BEING CIRCULATED
1. Govt fails to notify ITR form well before time
2. No time Gap between Auditable and Non Auditable cases
3. No tax Audit Possible without ITR Form it is a mini assessment before professional CA and delay in
notification curtails right of tax payer.
4. There should not be two separate dates for ITR and TAR
5. Govt Should amend date in such a manner that it should be linked from the date of notification of form of ITR and
TAR if the form is notified late then it would automatically extend date of AUDIT and ITR.
6. CBDT has updated the tax audit utility today by updating utilities for form 3CA CD, form 3CB CD and form 10 B for
the purposes of section 194DA this utility was not there in old format. If govt is doing amendment on 27-1-2015 i.e.
3 day before 30-09-2015 is it correct to keep date as 30-9-2015
7 Ignoring various representations of ICAI given on various dates and even meeting with Finance Minister have give
no result.
8. It Nothing but Tax terrorism from Modi Govt.
We can’t understand why CBDT is understanding practical and real problem of tax payers and professionals
PM has said 6 hours ago in San Jose Governments that in modern era can correct itself in 5 minutes and not 5 years . SO CBDT and FM correct your self today as per PMs advice.
We dont said for tax relaxation. we simply want time for do work properly and accurate. I suggest to CBDT for look after the matter…and extend the date of audit
If CBDT takes 120+ days to release the ITR schema, then entire India should be given at least equal days to prepare and file ITR accordingly.
Moreover, income tax payer is ‘kardaata’ as per Hindi version of The Act. This means CBDT cannot force the donor this way. It seems torturing to donor.
They should co operate and support the tax payers. A friendly atmosphere will serve the purpose of self assessment also.
And from now onward the due date should be like 180 days from the release of ITR in each case. Moreover promotional schemes should be introduced which can motivate tax payers to file ITR earliest. This kind of torturing will not serve the purpose.
Best regards,
Hitarth
We are not requesting the CBDT to extend the salary cases and non tax audit upto 31-08-15 and again 7 days .but u the CBDT extend that date.In that cases there is no audit report,digital signatures,balance sheet and also penalty was also very low compared to tax audit.we need time to prepare the accounts and final balance sheet and feed all the relevant details audit report.but you the people are have any idea to which one to extend or not.we are not filed any writ in court for that.even u the people are extended it .will u please give the reasons for extending the non tax audit cases to 31-08-2015.u r answer will be our filing the writ in the court .
The sub section, explanation number referred in the fake notification does not match, west block in address, subject and text refer to tax audit and income tax return. it is mostly fake
CBDT need to extend the due date because of the following reason:-
1 . CBDT has issued ITR’s in August which was already so late for their issuance. CBDT need to issue new ITR in April or May Month so that all assessee can easily file the return.
2. Due to Depreciation calculation as per Companies Act 2013, which is seriously a very tough and lengthy work for companies and Auditors too.
3.If CBDT can extend the due date of filling return for Non audited assessee till 7th September 2015, then why should not for the audited assessee sir.
4. One more thing to CBDT, pls give notification before last date. Unlike the 31st Aug last date and you are issuing notification of Date extention on 2nd Sep 2015 which is not expected from superior authority.
So it is genuine to extend the due date because we are working day and night and have lots of stress.
Reasons for seeking extention1) ITR FORMS ISSUE LATE 2)schedule ii depreciation provision got changed.Its time consuming process 3) companies act provisions are getting changed frequently viz loan from director and relative etc. 4) Gujarat patel relly’s against reservation 5) Maharashtra due to ganpati festival 6) july due date extended to 7th sep due to this professinals work get delayed and overburdened 7) efilling website not working properly 8) No of audit limit by ca was restrictrd for pvt companies which was subsequently changed which cause difficulties in find ca 8) directorship limit under new company act
any Update on Extension of due date
Whst is the problem date extend kyon ni kr rhe hm log itna problem m h or govt ko pta hi ni h vote k badle yeh sb modi g hmne pm chuna tha koi king ni or arun g aap kya kr rhe h.
PLEASE EXTEND I. TAX AUDIT DATE 30.9.2015 TO 31.10.2015
PLZ EXTEND I. TAX AUDIT DATE 30.9.2015 TO 31.10.2015
Sorry this is a fake news some one has forwarded me please don’t believe this news
1 FAKE NOTIFICATION FOR EXTEND UP TO 15/10/2015 VIRAL IN WHATS APP GROUP PL. FRIENDS DON’T TRUST ON IT… SOME ONE MAKE IT FOR TIME PASS..
Tax audit report Date is extended upto 15 october 2015?
Date extended to 15/10/2015
received photo of notification… dont know the source…
please use at your own discretion
postimg.org/image/57a8c1udp/
GOT A CIRCULAR ON WATSAPP THAT THE DUE DATE IS EXTENDED TO 15TH OCT 2015.
CAN ANYONE CONFIRM IF THAT NOTIFICATION IS TRUE AND FAIR 🙂
Due date is extended upto 15/10/2015
the date has been extended till 15 Oct 2015, but
The internet connectivity was snapped in J&K for the last 3 Days. How it is possible to overcome of backlog of three days especially when the professional has to upload the returns after compiling and comparing with the form 26 As and deposit the tax.
What is the temptation on the part of government to snap the internet connectivity and not compensating the crucial time period last on this.
Why the such hardened attitude on the part of government not to extend the TAR date is not properly explained to general public. On the one hand they are liberal in enhancing the date of filling of normal return to September 9. Whhy noat the extension is given to the TAR date..
The Indian citizen has right to know why CBDT has made enormous delay in issuing ITR -1, ITR -2, ITR -4 and expect the Audited return should be uploaded with in specified time. not thinking about the delay caused at their end.
the date has been extended till 15 Oct 2015, but
The internet connectivity was snapped in J&K for the last 3 Days. How it is possible to overcome of backlog of three days especially when the professional has to upload the returns after compiling and comparing with the form 26 As and deposit the tax.
What is the temptation on the part of government to snap the internet connectivity and not compensating the crucial time period last on this.
Why the such hardened attitude on the part of government not to extend the TAR date is not properly explained to general public. On the one hand they are liberal in enhancing the date of filling of normal return to September 9. Whhy noat the extension is given to the TAR date..
The Indian citizen has right to know why CBDT has made enormous delay in issuing ITR -1, ITR -2, ITR -4 and expect the Audited return should be uploaded with in specified time. not thinking about the ddelay caused at their end.
Sir,
Tax audit cases has to be extended due the power cuts in Bangalore and all the CA were busy till 7th of September for filing of non audit cases, there are changes in the Depreciation calculation as per companies act 2013. Added to this all the business people are short of funds due to slow down in the business. Our Prime Minister is busy in foreign trips for make in India program me, but does not under stand the difficulties of the business people in India. How India can except foreign investments when local business are down.
Income due date for audit cases has to be extended till 30th Novembers, since many of auditors are working day and night and taking lot of strain
I REQUEST TO HONOR’ABLE PRIME MINISTER FOR TAKE NECESSARY ACTION AND INTERFARE TO FINANCE MINISTRY AND CBDT CHAIR PERSON FOR ITR AUDIT DATE EXTENTION TILL 31.10.2015
Finally CBDT issued circular on 26th September extending date upto 15th October.
I HAVE RECD.NOTIFICATION ON WHATS APP FRM A FRND.SAYING DATE FOR AUDIT REPORT IS EXTENDED TO 15 OCTOBER 2015.CAN ANY ONE CONFIRM.?
Sir, The finance ministry has no control over the CBDT nor the CBDT and its members have any ECONOMIC thinking as they only know how to collect the revenue to the …..??????????as some of our friends have already written in the portal.The Web does not work properly, the server and the software does not co operate each other for smooth filing of the returns,the officers of the department has no co operation among the different sections, for example the CPC is not in control of the CBDT,the CPC will not care for any court order, no respect to the courts, if some thing is to be rectified the CPC tells contact jurisdictional officer the the jurisdictional officer on CPC ultimately the Assessee will suffer. Under these circumstances do you honestly think the 44AB audit is required for the non corporate assessee.If I appoint and CA he has to report as I want and not as he thinks, the form 3CD and 3CB for NIL, NOT APPLICABLE, NO YES etc will not yield any revenue to the government and even all most all CA’s of the INDIA know this,but they does not want to say SCRAP THE 44AB AUDIT as it is a bread and butter for the CA, they just fight with CBDT for extension of the time for filing Tax Audit Reports, and these FM and CBDT will ride on them, a shame full situation. I personally feel that the date should not be extended, but the 44 AB AUDIT FOR THE NON CORPORATE ASSESSEE SHOULD BE SCRAPED. All the trade bodies and associations should unite and raise their VOICE FOR SCRAPING OF THE 44AB AUDIT FOR NON CORPORATE SECTOR.
Reply
We have to do two months work in one month due to extension of due date from July 2015 to August 2015. This may result in clerical errors and mistake, which the assessee may suffer.
A person can not give justice to his work if the time is provided is half of the time actually a person requires.
Tomorrow and day after tomorrow, 10 odd High courts will be hearing and disposing off the writs. If CBDT extends the date even to 15-Oct-2015, all the writs will become infructuous. It happened last year also.
Is it a thing that, the Government does not sense the misery of assessees, CAs their staff ? or it is their decision in wisdom of getting things done in this manner so that maximum self assessment tax is collected and ROI / TAR stand uploaded ?
Or it is just their apathy ?
declare kab karenge>???? 🙁 at 30 th Sept, 15 at 11.30 PM??????????
Aren’t they are aware of severe difficulties faced by CAs??? 🙁
1.If the Itr forms and columns to fill up in the ITR Forms not changed compared to last year,why the CBDT did not issue the Itr forms in the month of April2015.
2.Young Chartered Accountants and the chartered accountants whose are clients non tax audits,were busy in filing ITRs till 7th September2015.
3.Issuing ITR Forms electronically and Physically by CBDT delayed till 2nd August2015.
4.If Aadhar Number/Passport Number is the only difference compared to last year.those details are also not mandatory,why CBDT got delayed in issuing forms for 4 Months.
5.If the CBDT issued the forms in the Month of April 2015,asking extension of due date for tax audits is our Problem.Majority of the CAs are in busy in filing the ITRs till 7th September 2015,then they have started to finalise the tax audits.and CA articled students also got leave for examinations.Suddenly CAs do not get any magic power to complete the work with four hands by using two hands.Please consider the above.and atleast extend the due date for one month.and issued the ITR Forms AY 2016-17 in April Month first week.
This is very unfair on the part of the government. Being democratic country Govt should consider the request made by the masses of the country and of course request from the reputed institute of chartered Accountants.
Points to Consider:-
1. Request by all over the country to extent.
2. Delay in issuance of Forms on Income tax Portal
3. Extension of due date by one month for Non Audit Assessee.
4. Further extension by seven days which reduced the time for Tax Audit Assessee.
5. Considering the major festivals in mid of the September.
6. Continuous updation of forms on the site.
7. Different Java Utility requirements for Digital sign and ITR Form upload.
Earlier in the e-filing portal assesses were required to approve TAR issued by CAs. Now, such hurdle is not there. I.e, Tax Audit assesses can directly upload return in Tax Audit cases on just ticking 44AB flag. This change made by CPC is highly appreciated. I give my following opinions:-
(1)TAR required by the Assessing Officers to conclude quality assessment only & finds its utility in the assessment process.
(2)Extension of due for filing returns in Tax Audit cases not required, But extension date for uploading TAR may be required at the option of CAs. Because its their job on date.
3ca 3cd schema is updated on 24.9.2015 at the last period. See how govt. make changes and timing of changes eventhough the budgets and provisions are available at begining of the financial year.
CBDT Have to Extend Due date up to 30-11-2015 , due to lots of power Cut in bangalore, continuous Holiday including bangalore bandh, ” Late Notification for ITR Form “
CBDT has released ITR Forms late and in karnataka CTD Office has insisted to eUPAS that has given deadline 31.08.2015 for submission / correction pertains to FY 2014-15. So in karnataka everybody busy in uploading of Purchase & Sales to CTD Site. Then how it possible to get Financial Statements Audited and submit within 30.09.2015 to Income Tax Office ???? It is highly impossible. Hence Due Date of 30.09.2015 is to be extended to 30.11.2015.
We hope Modi government will extend the date
Law itself has given gape of two months for filing of IT return i.e. 31st July and 30th September each year. If CBDT has extended due date upto 7th September 2015 for individual. It is bound to extend due date of Tax Audit upto 7th November 2015, if it honoring intention behind Law. We hope honorable Court will do justice applying this simple logic.
Due to late releasing of forms as well as the consecutively 4 days closing of banks the C.B.D.T. should consider the problems of the professionals and extend the date.
sir we started positively today to work for the night but power and internet problem started, asking assessee to pay taxes their reply is just we have paid the advance taxes and taxes to pay need time since business is gone down from six months.For you nothing will happen if you extend date how much happy we feel you dont know sir just extend the date and take all blessing for you and your family.we are awaiting for your extend date reply.
please extension the due date from 30-9-2015 to 31-10-2015
murthy ,tax consultant
1) PM Narendra Modi is busy bringing foreign companies to India. CBDT should understand that these people first look at Operational efficiency of the country. If Tax bodies act so rigid will they interest to start their ventures in India?
2) Also on Other hand PM is trying to improvise make in India. But doesnt this rigidness affect entrepreneurs?
3) What about Depreciation as per schedule II of new companies act? Law has asked companies to calculate back dated depreciation that too of all components separately.
4) Also think about Chartered accountants who guide people in right manner about tax matters. All people are not well versed with Tax.
Law itself has provided ideal gap of 2 Months between individual return filing and tax audits. (31st July – 30 Sept) Now that individual return filing has been extended to 7th september, extend Tax Audit due date to 7th november at least.
As per my opinion Govt playing with Professionals.We CAs being treated Partner in Nation Building.Govt Should consider the representation filed by ICAI.We must come together and show the strength of our professional community.If we stop our professional service towards Taxation then 70 to 80 percent Tax payer won`t be able to File the ITR/ Audit Reports.As Mr. Maulin Shah stated earlier that we must drop down our Pens and show to the Govt that due to their policies we alongwith taxpayer; are suffering. Else ICAI Should take decision not to file any ITR alongwith audit Reports by 30.09.2015 and intimate to the professional by issuing Circular.
during last year the government all of a sudden has changed Form 3CD without any prior information or press release that it is going to change. it resulted in double work reports already completed have to be revised thats why this year pending the income tax return forms the audit was kept in pendency by all CA’s
Government and CBDT should be answer that why individual date extend to 31st Aug 2015 and once again date extend to 7th Sep 2015 for individual tax payers as form was delay release and it is only reason we are expect that TAR and ITR same extend was 31st Oct 2015.