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23.09.2014 – Petitioner withdrawn the petition citing that they are not happy with affidavit. Petition dismissed as withdrawn.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
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018