Here we have compiled Status of Writ Filed in Various High Court for Extension of Tax Audit Due Date. As per our knowledge 12 writ petition been filed with various High Courts out of which Six Writ petition been already disposed off, Five are pending and status of one is not known to us.
Page Contents
- 1. Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)
- 2. Plywood and Allied Products Dealers Association Of India Vs. UOI & Ors (Kerala High Court)
- 3. Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court)
- 4. Association Of Tax Practitioners & Hindu Economic Forum Vs. UOI (Kerala High Court)
- 5. Northern India CA Federation Vs. CBDT (Delhi High Court)
- 6. Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)
- 7. All Gujarat federation of tax Consultants Vs UOI (Gujarat High Court)
- 8. Foundation of Tax and Accounting Professionals Vs. CBDT (Delhi High Court); W.P.(C) 10459/2018
- 9. Rajasthan Tax Consultants Association Vs UOI (Rajasthan High Court)
- 10. S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)
- 11. Vishal Garg and others Vs UOI (Punjab and Haryana High Court)
- 12. Lko CA Tax Practioners Association Vs UOI (Allahabad High Court)
1. Tax Bar Association And Anr. Vs. Union of India And Anr. (Gauhati High Court)
31.10.2018-
The matter relating to tax audit extension was moved before the Hon’ble Gauhati High Court today. It was argued on behalf of the tax Bar Association by advocates D Saikia and Ms. M L Gope that the frequent changes in the utility and schema and various amendments made in Form 3CD after 01.04.2018 have made it practically difficult for the accountants to file the tax audit report within 31.10.2018. Further there are penalty and even prosecution in respect of a CA for filing false TAR( tax audit report). Further interest provisions have also not been waived for the extended period. It was argued on behalf of the CBDT that the TAR can still be filed by payment of penalty and there is no absolute bar.
The counsel on behalf of the tax bar association have also asked the court to waive off all penalties, interest and prosecution for late filing of TAR beyond 31.10.2018, as well as considering extension.
The Hon’ble Court after hearing both sides have been pleased to issue notice in the case and asked the respondents including CBDT to file its reply in the matter.
The matter shall now be taken up for hearing after the filing of reply by the respondents.
29.10.2018- Further submission were made and Case is fixed for further hearing to 31.10.2018.
26.10.2018- New Writ Petition filed against the CBDT order rejecting request for further extension of Tax Audit Due Date. The case listed for Monday, 29th October, 2018.
Status- Pending
2. Plywood and Allied Products Dealers Association Of India Vs. UOI & Ors (Kerala High Court)
09.10.2018- Appellant prayed for a general Order of extension of the “due dates” for filing the Tax Audit Report (TAR) and the Income Tax Return (ITR) for the assessment year 2018-2019, In view of large scale of devastation and the natural calamity, in August 2018 in the Kerala State as such relief was also granted in the face of natural calamity in the State of Uttarakhand, where the time was extended by three months, for filing the Returns.
High Court Post the matter for further hearing to 17.10.2018.
Status- Pending
3. Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court)
10/10/2018– 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.
Status- Pending
4. 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.
11.10.2018- The matter has been posted for further hearing to 30th October 2018.
Status- Pending
5. 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
Status– Pending
6. 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.
25.10.2018- Tax Audit Due Date: CBDT rejects request for Further extension
26.10.2018- New Writ Petition filed against the CBDT order denying further extension. The case listed for Monday, 29th October, 2018
Status- Disposed Off
7. All Gujarat federation of tax Consultants Vs UOI (Gujarat High Court)
11.10.2018– It is an agreed position that subsequent to filing of these petitions, CBDT has granted extension for filing returns and accompanying documents. In that view of the matter, learned counsel for the petitioners does not press these petitions. Disposed of as not pressed.
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.
26.09.2018– 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.
Status– Disposed Off
8. 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 Appellant has withdrawn the writ in view of Further extension of Tax Audit Due Date by CBDT to 31.10.2018.
Status– Disposed Off
9. Rajasthan Tax Consultants Association Vs UOI (Rajasthan High Court)
01.10.2018- 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.
Status– Disposed Off
10. 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.
Status– Disposed Off
11. 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.
Status– Disposed Off
12. 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.
Status– Disposed Off
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 info@taxguru.in.
(Article is Republished with Amendments on 04.10.2018)
Don’t Forget to check tax audit date extension.
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Apart from all the above genuine justifications, let the professionals and the taxpayers take some breathing during this festivals and make life easier. Kindly consider the extension till 30-Nov-2018 and oblige.
Extension of Audit date till 30/11/2018 is reasonable, because we also bear pressure of GST returns. Pls extend date till 30/11/208
extension till atleast 30.11.2018 is reasonable.
Sir,
Please Extend due date upto 30.11.2018
PL EXTEND UP TO 31ST DEC 2018
Sir Please Confirm within Two Three Days lot of work pressure. Please extend upto 30.11.2018
Respected Sir
please Extend Due Date 31.10.2018 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
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
Any further extention expected till 31.12.18 after Gauhati High Court consider order?
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.
sir please extend the due date for tax audit u/s 44AB and return up to 30.11.2018 because navratri, dashera and deewali festival is come
Thank you very much thank you very much tax guru got your Timely follow up and updation. We are very grateful for cbtd for extension thanks a lot God bless you
PLEASE SIR FOR AUDIT DATE EXTENED TO 31.10.2018
Sir,
Without reconciling GST returns with books it will not be possible for filing the IT return. When due date for filing of annual returns for GST is 31st October then naturally the IT return due date should be 15th of November atleast.
Moreover in village and remote areas the small traders are finding it difficult to give computerised data due to non availability of skilled manpower.
So extension is needed for success of GST.
Please extend date till 31/10/2018
Sir due to implementation of GST the volume of work is more and not possible to complete the tax audit reports. Moreover 31 Aug IT filing reports have also affected to high volume. Previously such returns were filed after tax audit reports and were having time to prepare for audit report from April to Sep. So Extension of due date for at least another 15 days will serve our purpose. Kindly consider our request. Regards
sir now server is not working what to do sir since from morning we prepared some reports now server problem started who is responsible sir. Like this will happen from tomorrow onwards. Staff worked today tomorrom for festival they are taking leave.
Please extend the date for 15 days more thanking you
Sir Please date Extension up to 31 Oct 2018 thanks
sir today sunday till this time working for one file so many confirmation is due it from kerela state and 2 days 2nd october and tomorrow mahalaya amavasa is there clients is not taking seriously but we people telling to come and file we too have families and childeren if you extend nothing will loose by you suppose one c a if fell ill how much loss to family and clients and to the government. we are working since from june. please extend for another 15 days please sir. Please Gujrath given us some relief you too also we will be very much thanks you sir. Please
sir date for tax audit should be 1st april every year because accounts to 31.march ko close ho jate hai to 24 ours more than sufficient honge: jetli ji jaise c a aur accountant ke liye:
PL EXTEND TAX AUDIT AND I TAX RETURN DATE 30.11.2018.
COURT TARIKH DETI H NYAYA NAHI DATE BDHEGI MAGAR TAB TAK LOG GALAT RETRUN FILE KAR CHUKE HONGE
Hope court will not do us ” JAITLEYED”. tHE MEANING OF THE WORD ” JAITLEYED” IS WHEN SOMEONE ASK FOR RELIEF, HE IS RETURNED WITH MORE PAIN.
Hope Courts would not do us “JAITLEYED”. The meaning of ” JAITLEYED” is when you ask someone for relief, you are sent back with additional pain.
sir please extend the due date up to 31.10.2018 for 44 ab cases
SIR PLEASE EXTEND DATE 31.10.2018
Require extention
I M SURE DATE WILL ADJOURN AND ADJOUR TILL 15 OCTOBER
SIR PLEASE EXTEND DATE 31.10.2018
Sir we need some time for children sir now exams started. If we get some atleast 15 days we can spend some time with children for their preparations on behalf of all school children they need parents support request for extension please extend it, nothing you will lose but we gain lot of happiness. Please sir
How & Why We, the CAs , Advocates and Tax practitioners are concerned with the Due Date?
We the CAs, Advocates and Tax practitioners are harboring a misconception that we are responsible for the filing compliance because we may be asked to bear the penalty of Rs. 1.5L. Some relevant points in this connection are :
1) We are the least affected persons. The persons most affected are the assessees.
2) We can try out best to meet the due date but in case the government does not support us by timely release of the utilities, we can’t be held responsible for non compliance.
3) Of late, the Courts are also reluctant to entertain any such petition filed by CA, Advocates and Tax practitioners Association on the ground of locus standi, i.e. How are we affected by the due date?
4) The affected parties are the assessees themselves. It is very interesting to note that none of the assessees or their Trade Associations have bothered to move the courts for extension of the date when they are the most affected persons.
5) In terms of the recent order of the Gujarat High Court (30-08-18) on Sec 47 of the GST Act (Late Fees) it held that there are millions of dealers who are adversely affected by this law but what prevents the dealers from taking up the litigation themselves and pursuing it . Why should the court entertain any such petition which is filed by the least affected person i.e. Tax Practitioners.
6) We must caution all the assessees to submit the formatted data at least 15 days before the due date to meet the compliance requirements.
7) We should not accept any raw data from the client which require a lot of processing at out end before they can be uploaded. If at all we are required to do so, then the client must pay extra fees for that.
8) All Roaming & Vibrating Clients (i.e frequent changers of CA and impatient assessee who come last and want the work to be done first) must be avoided at all cost.
9) Realize that we are working on computers but are not ourselves the computers.
Work within a pre defined schedule assuming as if every date is a due date.
10) Lastly, keep it in mind at all times that we have a sweet home to return to in time in the evening and we are also entitled to all the comforts of the world for which we are working so very diligently.
[22:30, 9/26/2018] Lalit Munoyat: Given the recent experience, it would have been better if the ICAI had asked all the Trade Associations of business communities to ask the businessmen to prepare the required detailed as required for filing the Annual Return under GST well before time to be submitted to the CAs for uploading the same within due date.
Moreover, The CAs should also write to their clients to submit the information as required in the GST Annual Return at the earliest making it very clear to them that this information is not required by them for their own office but is required by the GST Department. *Difficulty in compiling the details, if any, should be brought to the knowledge of the government by making suitable representations to the government in their capacity as the ultimate stakeholders.*
If any of the Apex Trade Association had raised the petition for extension of the due date, the FM would have considered the same at the earliest even for 30 days. But it is very sad that for the lethargy of the assessees, we the CAs, Advocates and Tax practitioners are pursuing the same and the FM is treating us as persons of no importance and no locus standi.
If every CA, Advocate , Tax Practitioner and every other member handling the compliance filing under GST stops not to cooperate and withhold the compliance filing under GST for at least 1 month, the government, as the first stake holder, would realize the effect of shortage of revenue of nearly Rs. 1 Lakh crore and then the government would realize the worth of the so called non-stakeholders i.e. CA, Advocate , Tax Practitioner etc. and then it would have to listen to the genuine requests for extension etc for compliance filing.
Even I had filed an RTI CBODT/R/2018/51479 on 19th September 2018 asking for the reasons recorded for not extending the due date in terms of para 22 of the order of the Hon’ble Delhi High Court dated 21 September 2015, A.Y. 2015-16
HI ALL..
HUM EVERY YEAR KYUN BHIKH MANGTTE HAI YEH CBDT SE DATE EXTENSION KE LIYE ?
ALREADY HIGH COURT / SUPREME COURT GIVEN FAVOUR JUDGEMENT WHENEVER
PETITION FILED..
YEH TAX TERRORISM NAHI HAI KYA ? SURGICAL STRIKE SIRF BORDER PE HI NAHI HOTTA..
YAHAN BHI HUM KAR SAKTTE HAI..
WE SHOWING UNITY NOT FOR CURRENT YEAR i.e.15-10-18 , BUT FOR EVERY FUTURE YEAR ..
Getting books audited under section 44AB is as necessary to the assessee it is also necessity of the Income tax department. As chartered accountant we are doing only work for department. Compliance is to be done at the cost of assessee. It is up to department to facilitate the smoothness of the tax compliance so they have to extend due dates etc
Dates Should be as follows
1. Corrections in GST Returns for 17-18 Should be 20.10.2018
2. Income Tax Filing Audit cases for 17-18 Should be 15.11.2018
3. GST Audit Report GSTR 9 for 17-18 Should be 15.12.2018
either date extension upto dec18 for tax audit and gst audit and gst returns be allowed
or
remove gst clauses from tax audit report 44AB for filing returns since inter linked clause data accuracy
The Previous due date is comfortable ( 31st October) Always.
Dear Sir
Dear sir! While taking the recourses before high court ,the following points have been ignored. 1)The extension of time should be demanded not for up-to 31.1018,but up-to 31.12.18./or 15.12.18.2) The October & Nov. months, more than 15-20 days of the Country persons are engaged in Dashera/Dipawali/Chhath Festivals.Activities are complete halted due to Hindu Important Festival
S. Keeping in view of same, the dates as proposed above should be Called/prayed for same, to avoid getting frequent e xtensions .Thanks.
Due to both dates gst income tax roc dates in this month so how possible for all these all .ca arrivals exams on November ist week and all are absent in this month for preparation no article staff in any .ca office also this month is festival .month all know govt. So govt think about all mattered and considered some relaxation for interest waived and dates also extended
VIRENDER KUMAR
A2z CONSULTANTS
Delhi
CA and Accounting workers are not allowed to engage their festival but only work, work and work in this Sovereignty. A big ‘Alms’ of 15 days have been given. Then how you get courage to demand extra time.
Sir we r unable to complete our work GST n income tax audit as the last date of filling GSTR 1 is also on 31.10.18 kindly extend the date till 30.11.18 so work load will be little bit less to all
Sir full rain started and red alert in coaster areas today, nearly,, 3 hours gone In rain power cut problems started so please extend the date sir
the date should be extended further by atleast 15 days. The hours of work which professionals are giving to comply with time will have effect on their health. the must be extended to 31.10.18.
Court is for only tarik pe tarik no solution for professionals..
After all courts are just for tarik pe tarik
FURTHER EXTENSION SHOULD BE MADE UP TO 31.10.2018 AS EARLY AS POSSIBLE.
INCOME TAX RETURN WITH AUDIT REPORT DATE EXTENDED OR NOT
check in ap and telangana combined high court of law website
combo course of ca with llb and information technology(data science -AI/ML) IS NEED OF THE HOUR filing of gst and income tax audits returns.
sample gst best audit reports be published in taxguru
Dates Should be as follows
1. Corrections in GST Returns for 17-18 Should be 20.10.2018
2. Income Tax Filing Audit cases for 17-18 Should be 15.11.2018
3. GST Audit Report GSTR 9 for 17-18 Should be 15.12.2018
Dear sir! While taking the recourses before high court ,the following points have been ignored. 1)The extension of time should be demanded not for up-to 31.1018,but up-to 31.12.18./or 15.12.18.2) The October & Nov. months, more than 15-20 days of the Country persons are engaged in Dashera/Dipawali/Chhath Festivals.Activities are complete halted due to Hindu Important Festival
S. Keeping in view of same, the dates as proposed above should be Called/prayed for same, to avoid getting frequent e xtensions .Thanks.