Tax Audit Due date extension: Status of Writ filed in various High Courts (Updated on 31.10.2018)

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.

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


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.

StatusDisposed 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.

StatusDisposed 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.

StatusDisposed 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.

StatusDisposed 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)

Categories: Income Tax

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