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
what can be concluded from decision of Hon.Karnataka High Court?Will CBDT extend date….
What does the Karnataka status update mean?
28.09.2015- Hon’ble Karnataka high court directed CBDT to consider the representation of KSCAA and issue notification by 4.30 PM today.
Pm talking about Digital India in World Tour. Whole IT team cant publish ITR in time. This is ground reality of present Govt. 🙁
The extension is coming as the Karnataka High Court has already pased direction to CBDT. we are also hopeful of punjab and gujarat high court cases
Modiji bahar walo ko zaroor hasao par ghar walo ko mat rulao. …
Hyderabad high court adjourned next hearing on 5 th of october. great. till than keep doing auditing. hahaha
I think the government or CBDT should not extend the due date as enough time has been to the fellow professionals. With due respect, I think CAs should learn to meet deadlines and work efficiently towards Tax Audit Reports from the very beginning rather than just the last ten days before the due date. Extension only creates problem for the articles. We have to work till 10pm everyday and be in the office the next day by 10am.
All this hampers our study greatly. We have our exams in November and there is hardly anything time left to study. We cannot even complain to the Institute as most of the power is in the hand of the Chartered Accountants. Working for 12 hours at a stretch for a month at a mere 3000/- is this justified? No, Right? Hence forth no extension in the deadline is also justified.
All complications are in Section 44AB of Income-Tax Act, which is unique one & prevailing in India only. Section 44AB of Income-Tax Act causing strict hurdle for voluntary compliance from Tax Professionals. Further, Income-Tax Deptt. did not derive any benefits from this provisions since past three decades. Therefore, it is right time our Modi Govt. should delete this provision to put an end to this issue raised every year by Tax Professionals. On date Section 44AB is only money minting tool without any benefits to Assesse or Income-Tax Deptt.
As the individual return filing due date was extended to 31st august further extended to 7th september. As the impact of extension delayed the work audit. So the due date for audit filing must be extended.
I could not understand why the CBDT extend the due date for AUDIT REPORT AND INCOMETAX RETURN FOR 2015-16,due his mistake from right from 1st april,2015 .If you have to change in any form 1,2,3,4,5,6,7,etc from right beginning of the financial year pertaining to previous .My vision is from 1st April to 30 June 2015 has finished to change over of that format of income tax return .Actually if it is not change then the due date is for ordinary return is 31 st july2015 and for Audit it is 30th sept.2015,ie.FOUR MONTHS OF ORDINARY RETURN AND 6 MONTHS FOR AUDIT RETURN.So that it valid ground to extend the due date from 1july 2015 to 31 st oct.2015 for ordinary return and same for 31 st Dec.2015 for AUDIT RETURN 2015.
No any discussion about all.
Dear Sir,
Every common man request need to be taken care by the govt to comply with the rules.
It not only stop in providing IT facilities, But also timely providing such facilities and providing sufficient time to understand to act upon it.
The main ground of our prayer for extension is that we got the IT facilities much belatedly due to which lack of time to act upon it.
Our deep pressure in the job, not only spoils the health, but also staying away from the family especially during the time when children are enjoying their quarterly holidays and expecting us to spend some time with them.
Dear Sir,
Please Extend the Date As their are many bank holidays during this month and Also their is Protest for Reservations in Gujarat State due to this many days we are unable to work at our office, And their is Alot of the Changes in the 3CD utlity and it has also been arived late on the Income Tax Site. So due to this all the reasons we need some of the Grace Periods for the Audit Report.
Please Do the Needful to us.
Hope you will understand this.
Thanking You,
Regards,
Shrey Dave
THE GOVERNMENT WILL NOT LOSSE ANY THING BECAUSE 90% HAVE ALREADY FILED THEIR RETURNS
THE DUTY OF THE GOVERNMENT IS TO GIVE RELIEF AND NOT TENSION
THE FORM IN QUESTION HAVE BEEN NOTIFIED VERY LATE
What a joke karnataka High Court has extended the date to 29th September 2015.
CBDT has time to issue clarification for fake order but no time to listen to Tax practioners and CA’s demand. CBDT is playing with the patience of people, how sad.
DATE SHOULD BE EXTENDED FOR FILING OF RETURN AS WELL AS AUDIT ON THE BELOW NOTED GROUNDS:-
1. THE GOVERNMENT OF INDIA HAS NOTIFIED THE FORMS VERY LATE.
2. GOVERNMENT WILL LOOSE NOTHING IN CASE DATE IS EXTENDED BECAUSE 90% PEOPLE HAVE FILED THEIR RETURNS OR SUBMITTED AUDIT RETURN.
3 WHEN THERE IS PROVISION IN THE SUBMISSION OF AUDIT REPORT ON LINE WILL SOLVE THE PROVISIONS OF ACT THEN IF DATE IS EXTENDED PEOPLE WILL GET A RELIEF ON THEIR MIND BECAUSE MAXIMUM ADVOCATE AND CHARTERED ACCOUNTANTS ARE UNDER PRESSURE. THE WORK OF THE GOVERNMENT IS TO GIVE RELIEF TO THE PEOPLE AND NOT TO GIVE TENSION AS A WHOLE.
4 ON LINE NET WORKING IS NOT SUPPORTING AS IT SHOULD BE
I Request to CBDT for look after the matter… there is many people in delhi who was Suffring from Dengu and not going to office and others are forcing from owners going to come in office in illness so please extend the date of audit at 15 days or 1 month.
Agar bhagawan aake mujhe pooche ki tumahri akhari iccha kya hai toh mai kahunga ki jo fake notification hai usse sach kardo bhagawan.
The best part of arguments is the basis of extension made by Government in last five years. When all CAs are crying for extension, it means the problem is there and Government should work as welfare Government, instead of mere tax collector.
R K Ganeriwala
I THINK SECTION 44AB SHOULD BE ABOLISHED, WE HAVE GOT THE INFORMATION THAT THE TAX COLLECTION BY INTRODUCING THE SECTION 44AB, HAS BEEN REDUCED CONSIDERABLY.
If Govt and CBDT want good QUALITY of work, they should be give some time to improve quality of work so it is mandatory to give some time.
Ministry of Finance, Government of India –
No Extension in Due Date of Filing of Returns and Audit Report; Due Date Continues to be 30th September, 2015; Tax Payers and Practitioners are Advised not to give any Credence to any Fake or Fraudulent Order about Extension of Date
The Income Tax Department has clarified that circulation of Fake order dated 26.9.2015 for extension of due date for filing of Audit report and return of Income for Assessment Year 2015-16 is fraudulent. The Government has not extended the due date for filing of returns and audit report due by 30th September 2015. Tax payers and practitioners are advised not to give any credence to the fraudulent order.
It has been brought to the notice of the Government that a fake order dated 26th September 2015 supposedly under Section 119 of the Income-tax Act 1961 under the signature of one Upmanyu Reddy, Under Secretary to the Government of India is in circulation. The fake order extends the due date for filing of audit report under section 119 of the Income-tax Act to 15 October 2015.
It is clarified the order is fraudulent. The Government has not extended the due date for filing of returns and audit report due by 30th September 2015. Tax payer and practitioners are advised not to give any credence to the fraudulent order purportedly signed by one Upmanyu Reddy.
This Not A Price Many It A True We Are Not A Lottry Purchare
any up date
EXEND dATE PLZ
Hearring Started at Punjab & Haryana High Court, Pray for the BEST
Because of blanket ban on internet services in Jammu and Kashmir for more than two days, the State Service Selection Board has extended the last date for submission of on-line application forms pursuant to notification number 05 and 06 of 2015 dated September 27, 2015.
There is also the loadshedding problem here and in most other areas of the country
Hence The CBDT should also follow the footsteps of The State Service Selection Board and give relief to assessee and C.A’s by extending the due date of 30/09/2015
If the forms of Income tax launched on 1st of April of every Assessment year then CBDT have right not to extend the Due date of filing Income Tax Return.
First, CBDT launch Form late before 1 or 1.5 Months before the due date. Then assessee and auditors has to go through for collecting information according to Revised Forms. This whole process takes considerable time to get prepared to file the Return.
Therefore, In this year also ITR launched late, and it becomes Tradition for CBDT to launch Income Tax Forms after 2-3 months after commencement of relevant assessment. Therefore, if forms launched on time then assessee also get sufficient time to file it, also for Income Tax officers to Process the same without hurry to process the Return.
Hosting Form on Website late date should be extended for 183 days. SACK the staff including authorities who have failed to comply with timely requirement of release.Why penalise tax payer who has paid advance tax.I appreciate for the efforts of all the Professional Colleagues.
Important
Now we upgrated to lated java version But Utility of form 3CA, 3CB & 3CD not supported to latest JAVA version.
As the utility for filling returns was provided too lately therefore the returns other than those are subject to tax audit was too lately therefore the time for auditing books of accounts u/s 44AB is not enough.
THANKING YOU SIR FOR GIVING SUCH USEFUL INFORMATION
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.
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.
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.
Andhra Pradesh State Government was introduced new vat systems wef from June 15 every Purchases & Sales Bills upload afer filed vat Returns this systems was very long process and filing the vat returns so many hours one dealer vat return filing minimum taken 3 to 4 hours this system very hard accounts time are killing for monthly vat returns filing so please the extened
Dear Firend,
One argue should be that in changing season there are so many desease occured in this season. particularly there is desease like dengue, like dengue fever in almost every family of india. In chartered accountant family, even some chartered accountant is suffering from dengue as well as dengue like fever. Even some office staff of chartered accountant and their family members also suffering from these type of fever. Some tax payer also as well as their family also suffering from dengue, swine flue etc. How can we work these days when some one is suffering from dengue or like dengue fever. So governmnet should look this matter
The extension of date is every year problem. Most of the time, it is due to late notifications. The simple rule is to be framed that whenever, any notification comes from the Government for any change in additional information or details, the filing date shall be extended up to 90 days or 30 th Sept. from the date of notification which ever is later. It restrict the CBDT to work arbitrary.
Further, the delay filing of TAX audit report shall be charged in the manner of mandatory provision like interest @ .05% p.a. of Turnover on day to day basis subject to maximum of Rs. 1,50,000/-. This will encourage for filing of return within time or even if delayed.
The present position for extension is basically from CBDT, who increase the date of return filing for non auditee assessee. It changes the system.
I further suggest, due to festival season, the date of sept shall be Oct., 31 for comfortable filing.
R K Ganeriwala
ANY UPDATE?????
Writ filed in many High Courts on same issue
i.e. extension of due date.
Different of verdict are yet to come.
Why not Apex Court take over the same.
With ref to tax extend, what is the base for increasing the due date for individulas for 7 days and what is the base and measurement for increasing the date in last year F Y 13-14 , WHEN IT IS APPLICABLE TO INVIDUALS WHY IT IS NOT APPLICABLE TO COMPULSORY TAX AUDITS. TILL DATE 26AS IS NOT PERFECT, WHEN WE CHECK, SOME CREDITS NOT INCLUDED IN 26AS, HOW CAN WE FILE THE RETURN WITH OUT PROPER INFORMATION, WEATHER C B D T BARES THE LOSS OF CERDIT TDS ON BEHALF OF TAXPAYERS. NATURALLY 180 DAYS ARE GIVENING FOR TAX RETURN,BUT THIS TIME WHY TIME WAS GIVEN FOR 23 DAYS + 30 DAYS ( FROM THE DATE OF FORMS RELEASE ONLY 53 DAYS TIME IS THERE FOR RETURN FILING) THE HOW IT IS POSSIBLE, JUST TO PREPARE FORMS U NEED NEARLY FIVE MONTHS, FOR IMPLEMENTATION AND AWARENESS TO TRADERS , AND TO UNDERSTAND THE NEW CHANGE BY AUDITORS, HOW MUCH TIME REQUIRED.
THIS IS THE PUBLIC PROBLEM, FOR LATE RELEASE OF FORMS WHAT COMPANSITION THAT C B D T PAYS .
THANKING U,
ALL THE BEST .
YES THIS IS RIGHT FILING DATE SHOULD BE EXTEND BECAUSE EVERY ONE WILL BE RELIEF.
With ref to tax extend, what is the base for increasing the due date for individulas for 7 days and what is the base and measurement for increasing the date in last year F Y 13-14 , WHEN IT IS APPLICABLE TO INVIDUALS WHY IT IS NOT APPLICABLE TO COMPULSORY TAX AUDITS. TILL DATE 26AS IS NOT PERFECT, WHEN WE CHECK, SOME CREDITS NOT INCLUDED IN 26AS, HOW CAN WE FILE THE RETURN WITH OUT PROPER INFORMATION, WEATHER C B D T BARES THE LOSS OF CERDIT TDS ON BEHALF OF TAXPAYERS. NATURALLY 180 DAYS ARE GIVENING FOR TAX RETURN,BUT THIS TIME WHY TIME WAS GIVEN FOR 23 DAYS + 30 DAYS ( FROM THE DATE OF FORMS RELEASE ONLY 53 DAYS TIME IS THERE FOR RETURN FILING) THE HOW IT IS POSSIBLE, JUST TO PREPARE FORMS U NEED NEARLY FIVE MONTHS, FOR IMPLEMENTATION AND AWARENESS TO TRADERS , AND TO UNDERSTAND THE NEW CHANGE BY AUDITORS, HOW MUCH TIME REQUIRED.
THIS IS THE PUBLIC PROBLEM, FOR LATE RELEASE OF FORMS WHAT COMPANSITION THAT C B D T PAYS .
WHEN THRE IS NO CLARITY TO CBDT HOW CAN U IMPLEMENT THOSE THING ON TIME FRAME.
JUST CHECK HOW MANY TAX PAYERS ARE THERE, WHAT IS THE WEBSITE TRAFFIC, PER HOUSE HOW MAY RETURNS CAN UPLOAD AND PER DAY HOW MUCH , AND ALSO BANK HOLIDAYS FROM PAST 3 DAYS , AND THIS YEAR NEW TAX AUDITS, AND ALSO THERE IS A LIMIT FOR AUDIT FOR TAX AUDITS, BESIDE THIS LAST YEAR COURT GUIDED TO RELEASE FORMS INTIME, WHY U FAIL , IN THIS MATTER U IGNORE THE COURT AND CBDT ASKING FOR TO FILE RETURN IN TIME IE ., 30.09.2015 ,
PLS THINK FORM TAX PAYERS FROM TAX PAYERS SIDE, THEY R GENERATING THE REVENUE TO GOVT AND PROVIDING EMPLOYMENT TO SOCIETY, KINDLY SUPPORT TAXPAYERS TO GENERATE REVENUE BY TAKING PROPER INTIME DECISIONS AND IN TIME FORMS, THE ACTION THAT U TAKE MUST BE BENIFIT TO PUBLIC AND NO LOSS TO GOVT.
WE ARE HAVING CONFIDENCE ON COURTS AND GOVT.
ALREADY ADVANCE TAX PAID FOR F Y 14-15 ,
THANKING U,
ALL THE BEST .
There is only one reason for extention of date for me i.e.
We have chosen MODI ji only for our convenience at every level not to increase our complications & harrasments as all are suffering to file TAX AUDIT RETURNS.
So Jaitley ji should know our point & extend the date upto 31st October,2015 this year.
Thanks if u do so.
it is necessary to extend due date for tax audit related account. and it is so long to prepare tax audit report as well as another report so date will be from 30.09.2015 to 30.10.2015.
Boss Raat Din Kaam Kar Rahe hair, Phir bhi Kaam khatm nahi Ho raha hai, aur uper se date extend nahi Ho rahi hai!
Shayad isi ko kahte hai
MAKE IN INDIA WITH TENTION N MUCH MORE TENTION
CBDT EXTEND THE DATE AT AND COMMUNICATE THE SAME TODAY!
Plz date ext
Pls extend date up 30.11.2015 Modi ji pls
Now its market need to extend the due date of filling tax audit return.
Good efforts by all federation and Karnataka State Chartered Accountant Society (KSCAA) vs Union of India, Writ Petition (WP) 41109/2015 -Wishing all the best and we expect good news.
please extend the due date for TAR and ITR. As work load is increasing quality work can not be guarenteed working under too much pressure. Next year release all the itr forms and 3cd 3cb form on 1 st april and then the ball is in your court. in todays scenerio when its late on cbdt side you can not expect timely work from assessees and professionals. Extending Date on 30 will create bad identity of cbdt in peoples mind.
Any Updates