Here we have compiled Status of Writ Filed in Various High Court for Extension of Tax Audit Due Date.

1. Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court)

Appellant argued that Once the date of filing of Income Tax Return has been extended, there is no justification for not extending the date and charging of penal interest for filing Income Tax Return within time. On the request of respondent Hon;ble High Court has granted four weeks’ time to file counter affidavit.

2. Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)

Hon’ble Gauhati High Court has instructed CBDT to Consider Representation filed by Tax Bar Association on or before 25.10.2018 by which they requested to extend the Tax Audit Due Date to 31.12.2018.

3. All Gujarat federation of tax Consultants Vs UOI (Gujarat High Court)

High Court has directed CBDT to respond on plea made by petitioner to direct CBDT to extend the due date for filing income tax returns with tax audit reports from 30.09.2018 to 30.11.2018.

Update on 04.10.2018- Petitioner submitted copy of Judgment of Rajasthan High Court in the case of Rajasthan Tax Consultants Association Vs UOI . High Court adjourned the matter to 11th October 2018 for further hearing.

4. Foundation of Tax and Accounting Professionals  Vs. CBDT (Delhi High Court); W.P.(C)  10459/2018

Delhi HC has favoured the argument that signing of balance sheets without taking cognizance of final GST-2A would be like false certification on part of both assessee as well as auditor. Notices has been issued to CBDT to file reply. First Hearing taken place on 01st October 2018 and case was fixed for Next hearing on 9th October 2018. 

09.10.2018 It has come to our notice from unconfirmed sources that Appellant has withdrawn the writ in view of Further extension of Tax Audit Due Date by CBDT to 31.10.2018. Download Official Order.

5. Rajasthan Tax Consultants Association Vs UOI (Rajasthan High Court)

Rajasthan High Court directed CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably before 10.10.2018. With this observation and direction writ petition is disposed of on 01.10.2018.

6. Association Of Tax Practitioners & Hindu Economic Forum Vs. UOI (Kerala High Court)

In this case it was argued that once an assessee is allowed to submit returns upto 15.10.2018, the department cannot demand interest under section 234A for the extended period. Hon’ble high court posted  these writ petitions  for further consideration on 11.10.2018.

7. Northern India CA Federation Vs. CBDT (Delhi High Court)

Case came for hearing for the first time on 25.09.2018 and Hon’ble Delhi High Court has listed it for 26th November 2018.

In view of the order of the CBDT, the appeal was not accepted on the issue of extension of Tax Audit Due Date buton the issue of interest u/s 234A notice has been issued to CBDT.

Hon’ble Delhi High Court has listed it for hearing on 26.11.2018.

Read Content of Writ Filed by Northern India CA Federation –NICAF files writ in Delhi HC against non extension of Tax Audit / ITR due date

8. S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)

Hon’ble high Court held that To meet the ends of justice, CBDT will consider the petitioner’s representation and take appropriate decision, at any rate, on or before the extended period (15th October 2018) ends.

9. Vishal Garg and others Vs UOI (Punjab and Haryana High Court)

HC held that as the last date for filing of the return under Section 139(1) of the Act has already been extended from 30th September, 2018 to 15th October, 2018 so present writ petition has become infructuous and may be disposed of as such.

10. Lko CA Tax Practioners Association Vs UOI (Allahabad High Court)

As due date has already been extended by  CBDT order till 15th October, 2018, so the matter has become infructuous as it has lost its efficacy. Accordingly, the writ petition is dismissed as infructuous.

In addition to above there may be few more writs filed with Various high Courts, of which we do not have proper information or no information at all. Those who have such information may mail the same with details on

(Article is Republished with Amendments on 04.10.2018)

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46 responses to “Tax Audit Due date extension: Status of Writ filed in various High Courts (Updated on 15.10.2018)”

  1. v shanmukha rao - tax consultant says:

    sir please provide 44 ab tax audit cases due up to 30.11.2018 is reasonable due to this month so many due dates in october like tds, tcs, gstr 4, gstr 3b and gstr 1 also all works due date are finished below in 31.10.2018 so please consider the above once

  2. Suresh says:

    Any further extention expected till 31.12.18 after Gauhati High Court consider order?

  3. C M SAMY says:

    The extension of 15 days would meet only server related issues, surge in filing, etc., But due to reconcilation of GST returns (For the first time) and as it involved more complecations as understood by the authorities, the date for reconcilation has been declared now due by 31.3.2018 and the GST Counsil might extend this date further. So extension till atleast 30.11.2018 is reasonable.

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