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)
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PL EXTEND DT UP TO 30.11.18
Our Finance minister very very humble request you to pls pls extend Gst and income tax for one month. This is because we are facing lot of difficulty as Gst and income tax to do in similar time. So pls
please Extande date 30-11-2018
PLEASE EXTEND DUE DATE 30.11.2018
ITS A HUMBLE REQUEST TO CBDT PLEASE GIVE EXTENTION TOMMORROW
Please extend tax audit due date at this time our situation is do and die. Please help us all in your hands.
Must exden date
What is done in Gauhati high court today..Any update..
Date audit report 30-11.2018
kaun se evening me aayega extension
What would happen if the ITR not filed on 31.10.2018 in the case of a Trust. ?
OR
if the ITR filed after 31.10.2018 what are the issues to be faced by the Trust?
TAR DATE MUST BE EXTENDED DUE TO GST AND INCOME TAX SCRUTINY CASES HEARING HOW CAN BE POSSIBLE 3 WORKS AT A TIME
any news about tax audit extension
any updates for extnsion
Pls extend the TAR Due date to 30.11.2018
Please extend Tax Audit Reports and iTR filing Due date for the year extend up to 30.11.2018
Kerala HC Case; No Extension for the moment as CBDT to file a Counter tomorrow. Court hears tomorrow…
Please Extend due date upto 30/11/18
Please extend ITR and TAR upto 30.11.2018 quite reasonable this time..Atleast one more month
i hope today got good News about date extend TAR 30.11.18
PLEASE EXTEND DUE DATE AT LEAST 15 DAYS MORE
DATE NAHI BARHI TO MAJBOORAN SOCIET KARNA PAREGA
Date extend honi chaiye.
If not
than ab ki bar no election in 2019.
If all ca,advocate and businessman are like this. that we are not include in election 2019.
The Due Date should be extended surely to ensure correct ITR’s and TAR’s are filed irrespective of time allowed for Revision of the same. The CBDT;s plea that shorter time for revision will be left is not digestable. Lot of compliances during this month and festive season also. Extension till 30.11.18 must.
Still working in office…..It is 4:00 AM
Most of the professionals are inexplicably burned out to meet the due date. Why government is so inhumane. Shri Arun Jaitly is just imitating his predecessor Mr P Chidambaram, in inhumane acts against the business community and professional community….
Please Extend the Due Date up to 30.11.18
we already have lots of pressure due to gst 3b and GSTR1 And reconciliation of GSTR2A
This is humble request to cbtd how high courts considered human values and favour the professional community and all tax paying people like this please consider us and extend the date till 30.11.2018.
I am also agree above 16 senior persons suggestion please extend due date of tax audit upto 30.11.2018 for all CA, ADVOCATE AND ACCOUNTANTS
Please Extend due date upto 30/11/18
Please extend due date at least 20 days more.
Is there any possibility further extension
Plz comment experts
Pl extend the due date up to 30.11.2018.We are working under pressure.
We will vote for congress enmass in 2019 and show the gates to BJP . Business men are already frustrated which will aggravate and alienate BJP supporters. BJP is attacking its own support base and digging its own grave for 2019. BJP is living in its own wonderland. By extending the date to 31.1.2019 it may win back some of its support base . Else the writing is in the wall.
when good news come ?
The Govt. should extend the date upto 30.11.2018
Sir,
Please CBDT Extend due date up to 30.11.2018. Lot of work pressure. Still we are working now on 2.50 AM. Please think about us we are human.
I agree with you .
For the sake of humanity please extend the date, all CA & Tax Consultrants & their staff are humun being not machine
please extend due date of tax audit. if u don’t extend due date than see election 2019.
The Dept. is charging interest u/s 234A for delay in filing. The govt. stands to loose nothing if the due date is extended up to 30/11/2018. The Govt. should be more people friendly and consider the request of various associations favorably.
The due date of tax audit should be extended to 31.11.2018 due to devastation & natural calamities in various parts of the country and the over burden of GST works.
PLEASE EXTEND DUE DATE 30.11.2018
For the sake of humanity please extend the date, all CA & Tax Consultrants & their staff are humun being not machine.
Please extend due date up to 30.11.2018. many reason extend due date up to 30.11.2018. Please tell me if date extend any loss to anybody (CBDT and Government and others). By give tension for all professional. If u give extension up to 30.11.2018, u see better result for Good work. India need to quality work . So Please extend due date up to 30.11.2018 nobody loss.
humble reqest , pls extend due date of tax audit .
Please extend to 30-11-18
Please extend to 30-11-18
please extend 30.11.2018
CBDT
Kindly extend the audit due date upto 30 November 2018.
Other than see election 2019.
Plywood and Allied Products Dealers Association Of India Vs. UOI & Ors (Kerala High Court) – High Court Post the matter for further hearing to 29.10.2018.
please extend due date of tax audit. if u don’t extend due date than see election 2019.