CA Sandeep Kanoi

Status Updated Till 26.09.2014 (7.00 AM)

Chartered Accountants and Trade Associations around the country has filed Public Interest Litigation (PIL) before various high courts  for extension of Due date of ITR in line with Tax Audit Report Due date for A.Y. 2014-15.

We are giving below the daily status PILs filed before various High Court :-

I. All India Federation Of Tax Practitioners, Mumbai Vs. Union of India & CBDT ( High Court at Hyderabad for the States of Telangana and Andhra Pradesh) , WP 28159/2014,  WP 28672/2014

23.09.2014– Disposed of by the Hon’ble High Court at Hyderabad  observing that there is no justification or reason to extend the date for TAR alone and not to extend the date for ITR and accordingly the Union of India and CBDT were directed to consider the contents of the representations of AIFTP  for extending the date for filing ITRs in tandem with the date for TAR and dispose of the representations well before the date for filing ITR i.e. 30-09-2014. Read More – AP High Court to CBDT – Consider extension of Due date of ITR to 30.11.2014

II. Rajni Mangaldas Shah V/S Central Board Of Direct Taxes (Gujarat High Court),   SCA/12571/2014

 All Gujarat Federation of Tax Consultants Vs. CBDT (Gujarat High Court) SCA 12656/ 2014

22.09.2014- Appeal Disposed off in favour of Petitioner and High Court Instructed CBDT to extend due date to File Income Tax Return in Tax Audit Cases for A.Y. 2014-15  to 30.11.2014 but allowed to levy Interest U/s. 234A of the Income Tax Act,1961. Read More – Gujarat HC directs CBDT to extend due date of ITR Filing to 30.11.2014

19.09.2014 – Adjourned for further hearing to Monday 22.09.2014.

16.09.2014 –  On Request from CBDT Counsel Court Adjourned the matter for final hearing to 19th September 2014.

15.09.2014- In this case no hearing been taken place and case been adjourned to 16.09.2014.  The Reason for adjournment as per information available with us are 1. Absence of Senior Judge and 2. Non Appointment of any counsel to appear on behalf of CBDT/ UOI.  In Gujarat one more appeal been filed by All Gujarat Federation of Tax Consultants.

III. Mahesh Kumar And Company Vs. Union Of India & Anr. – W.P.(C)  5990/2014 (Delhi High Court)

23.09.2014 – Petitioner withdrawn the petition citing that they are not happy with affidavit. Petition dismissed as withdrawn.

22.09.2014- Court Adjourned the matter on request of petitioner to 23.09.2014.

19.09.2014 – case Adjourned to 22.09.2014 – Court Directs CBDT to file affidavit regarding non leviability of Penalty U/s. 271(1)(c) in case assessee revises returns filed on or before 30.09.2014.

18.09.2014-  Hourable Judges asked advocate from CBDT regarding the losses in case ITR due date is extended , which he was not able to reply, so the case been adjourned to 19.09.2014.

15.09.2014- During Hearing High Court has asked CBDT to file an Affidavit that Income Tax Return Filed without Tax Audit Report will not be defective in cases  where Tax Audit is applicable.  During Hearing CBDT has opposed the extension of due date of ITR arguing that Government may have to incur loss of Rs. 200/- crore per day if any extension for due date of ITR granted. Case is adjourned to 18th September for Next Hearing.

IV. The Chamber of Tax Consultants & Others Vs. Union of India (Bombay High Court),  WRIT PETITION (L)NO.2492 OF 2014

25.09.2014 – Bombay HC passed the order stating that CBDT to consider the representation of the of the Chamber before 30th September 204. Petitioners are entitled for better relief in view of decisions of other High Court if they are more favorable. Read More – Bombay HC ask CBDT to Consider Extension of ITR due Date to 30.11.2014

24.09.2014- After hearing for nearly three hours court adjourned the matter to 25.09.2014 at 11.00 A.M.

23.09.2014– Case adjourned to 24.09.2014

17.09.2014 – At the request of department counsel hearing is been adjourned to 23.09.2014.

15.09.2014 – Appeal Filed and  Listed for First Hearing on 17.09.2014.

V. Raj Tax Consultants Vs UOI And Ors (Rajasthan High Court, Jaipur Bench), Civil Writ No. 9540/2014

24.09.2014 – Court Adjourned the matter to 26.09.2014

23.09.2014– Case adjourned to 24.09.2014

 19.09.2014 – Admitted and fixed for Final Hearing on 23.09.2014.

16.09.2014 –  Listed for First Hearing on 19.09.2014

VI. All India Federation of Tax Practitioners, G Baskar, an advocate and CNGSN & Associates Vs. CBDT (Madaras High Court)-

24.09.2014 – The Madras high court, in its interim order, passed on 24.09.2014 directed the CBDT to consider extension of the time for filing the income-tax return (ITR) to 30.11.2014. It has asked the CBDT to pass such an order of extension in the due date before 30.09.2014. Read More-  Madras HC Directs CBDT to extend due date of ITR to 30.11.2014

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0 responses to “Status of ITR Due Date extension cases Pending before Various HCs”

  1. Adv. Rupesh Munot says:

    Due Date for filing of return of Income for Assessment Year 2014-15 Extended from 30th September, 2014 to 30th November, 2014 in Specified Cases (Extension for all purposes other than section 234A to 30/11/2014.) :

    As per the provisions of the Income-tax Act, 1961 (‘the Act’), for an assessee, who is required to obtain Tax Audit Report (TAR) under section 44AB of the Act, the due date for furnishing his return of income is 30th September of the Assessment Year.

    The Central Board of Direct Taxes (‘the Board’) vide order dated 20th August, 2014 extended the due date for obtaining and furnishing of Tax Audit Report under section 44AB of the Act for Assessment Year 2014-15 from 30th September, 2014 to 30th November, 2014. Subsequently, a number of representations were received in the Board requesting for extension of the due date for furnishing of return of income also. Writ petitions were also filed in various High Courts for directing the Board to extend the due date for furnishing of return of income from 30th September, 2014 to 30th November, 2014 in conformity with the extension of the due date for filing of Tax Audit Report.

    The Gujarat High Court vide judgement dated 22.09.2014 directed the Board to extend the due date for furnishing the return of income to 30th November, 2014, except for the purposes of charging of interest under section 234A of the Act for late filing of return of income. Other High Courts also directed the Board to look into the practical difficulties of the petitioners and take a just and proper decision in this matter.

    In compliance to the judgments of various High Courts and after considering the representations received for extension of the due date, the Board, in exercise of its power conferred by section 119 of the Act, has extended the `due-date’ for furnishing return of income from 30th September, 2014 to 30th November, 2014 for the Assessment Year 2014-15 for all purposes of the Act in the case of an assessee, who is required to file his return of income by 30th September, 2014, and is also required to get his accounts audited under section 44AB of the Act or is a working partner of a firm whose accounts are required to be audited under section 44AB of the Act.

    There shall be no extension of the “due date” for the purposes of charging of interest under section 234A of the Act for late filing of return of income and the assessees shall remain liable for payment of interest as per the provisions of section 234A of the Act.

    For removal of doubt, it is clarified that for an assessee (other than working partner of a firm which is required to obtain and furnish Tax Audit Report), who is required to file its return of income by 30th September, 2014 but not required to obtain and furnish Tax Audit Report under section 44AB, the due date for furnishing of return of income for assessment year 2014-15 remains as 30th September, 2014.

    Source: Press Information Bureau, Government of India

  2. Adv. Rupesh Munot says:

    Due Date for filing of return of Income for Assessment Year 2014-15 Extended from 30th September, 2014 to 30th November, 2014 in Specified Cases (Extension for all purposes other than section 234A to 30/11/2014.) :

  3. CP Kulkarni says:

    Date extended to 30-11-2014, order available on pib.nic.in

  4. KANJI BHANUSHALI says:

    Friends,

    CBDT, after so much anxiety & suffering by many friends for so many days, has just issued a notification extending the filing due date for ITR also to 30/11/2014.

    Enjoy Navratri.

    T & R

    KP

  5. CA. Arul says:

    What is the moderator of taxguru.in doing ? Why is he allowing irrelevant postings to the topic ?

  6. R.C.Bagdi says:

    What is current status of due date of filling ITR

  7. B.S.K.RAO says:

    If CAs go on objecting for Profit & Loss A/c and Balance Sheet signed by Non-CA Tax Professionals in the course of audit of financial institutions, the day is not far that they will lose audit of financial institutions also.

  8. B S K RAO says:

    Madras Bar Association vs. UOI (Supreme Court – Full Bench)

    The NTT Act “crosses the boundary” & is unconstitutional. CAs/CSs are specialists on accounts & facts and are not capable of arguing/ deciding ‘Substantial Questions Of Law’

  9. B S K RAO says:

    ALL THE PROCEDURE LAID DOWN IN CPC FOLLOWING IN APPEARANCE BEFORE TAX AUTHORITIES IN INDIA. OTHER THAN ADVOCATES SHOULD APPEAR BEFORE TAX AUTHORITIES UNDER CPC/EVIDENCE ACT ONLY, THAT TOO AGAINST SUMMONS ISSUED BY THE DEPTT.

  10. B S K RAO says:

    THERE IS NO OPTIONS AVAILABLE, MEMBERS OF ICAI (FINANCIALS) SHOULD CHANGE THEIR ATTITUDE & APPROACH. ACTIONS WITH GOOD INTENTION & MOTIVE WILL SUCCEED HAS BEEN PROVED BY “GREAT MA DURGA”.

  11. B S K RAO says:

    NOW “MONOPOLY JANE DO” AND “PRACTICE REHENE DO” SHOULD BE THE MANTRA OF ICAI (FINANCIALS) MEMBERS. FOR THIS TAX PRACTITIONERS BILL IS THE ONLY SOLUTION FOR THE PROBLEM. I HOPE THAT ALL NON-ADVOCATE TAX PROFESSIONALS WILL UNDERSTAND WHAT IS WHAT. SOME OF THE POINTS RAISED BY MANDEEP SING WERE ALSO DISCUSSED IN NTT JUDGMENT OF SC.

  12. MANDEEP SINGH says:

    MANDEEP SINGH Says: It is my old comment
    May 30, 2013 At 12:34 AM
    MR. BALU & ANAND JI,
    ADVOCATE ACT 1961 REGULATES PRACTICE OF LAW BEFORE COURTS & OTHER AUTHORITIES. PRACTICE OF LAW BY ONLY RECOGNIZED CLASS OF LAW PROFESSIONALS. IT IS ALSO A WELL SETTLED RULE EVERY LAW IS BASED ON ANOTHER LAW.
    INCOME TAX LAW ALSO BASED ON OTHER LAWS MENTIONED BELOW:-
    1 CPC 2. CRPC 3 EVIDENCE ACT 4 IPC SECTION 193 OF IPC BASED ON EVIDENCE ACT 5. LAND LAW OF CONCERNED STATE FOR PRACTICE OF LAW ON AGRICULTURE TAX MATTERS ETC.
    MERE “APPEARANCE” WORD IS NOT AMOUNTING TO “PRACTICE OF LAW” AS MENTIONED IN ADVOCATES ACT.SO FOR SECTION 288 OF IT ACT NOT GIVE FULL PLEDGED RIGHT TO NON ADVOCATES FOR PRACTICE OF LAW.
    – See more at: https://taxguru.in/chartered-accountant/tax-audit-incometax-actmonopoly-authority-causing-hurdle-voluntary-compliance.html#sthash.3DSL5FZG.dpuf

  13. nitin parbhakar says:

    Pls extend the date itr

  14. MANDEEP SINGH says:

    After the judgement of Hon’ble Supreme Court in NTT. Now Chartered Accountants can’t represent assessee before Tax Tribunal.

  15. Anonymous says:

    Even the CBDT is hiding behind advocates by asking their advocates to request for adjournments.

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