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23.09.2014 – Petitioner withdrawn the petition citing that they are not happy with affidavit. Petition dismissed as withdrawn.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
Author Bio
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
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.) :
Date extended to 30-11-2014, order available on pib.nic.in
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
What is the moderator of taxguru.in doing ? Why is he allowing irrelevant postings to the topic ?
What is current status of due date of filling ITR
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.
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’
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.
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”.
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.
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
Pls extend the date itr
After the judgement of Hon’ble Supreme Court in NTT. Now Chartered Accountants can’t represent assessee before Tax Tribunal.
Even the CBDT is hiding behind advocates by asking their advocates to request for adjournments.
NEW DELHI: The Supreme Court on Thursday declared the National Tax Tribunal (NTT) unconstitutional.
The tribunal was envisaged to function like National Green Tribunal (NGT) in the taxation field.
A five-judge constitution bench headed by Chief Justice R M Lodha said that the Act passed by Parliament in 2005 is “unconstitutional” as the National Tax Tribunal (NTT) encroaches upon the power of higher judiciary, which can only decide issues involving substantial laws and not a tribunal.
SC struck down several provisions of NTT Act, which were key to the legislation.
Since the pith and substance of the Act has been found unconstitutional, the entire law needed to be struck down, the top court said.
SC said the legislation was unconstitutional as it failed to transfer the convention and characters of an adjudicatory body, akin to judicial powers, to the NTT.
SC also ruled that chartered accountants cannot represent a tax litigant in a revenue tribunal.
The apex court passed the order on a batch of petitions challenging the constitutional validity of NTT contending that there was a grave danger that judiciary will be substituted by a host of quasi-judicial tribunals which function as departments of various ministries.
The first petition on the issue was filed in 2006 when the Madras Bar Association had challenged the setting up of NTT and later many other lawyers bodies followed suit.
The NDA government had justified the creation of NTT, saying that the idea of creating tribunals was to unclog the backlog of cases in the high courts.
NATIONAL TAX TRIBUNAL STRUCK DOWN BY CONSTITUTION BENCH OF SC
Just a suggestion, appearing for cases in courts should not be a right given only to lawyers. That will solve the problem of long pendency of cases in the Judiciary.
some one commented that we have selected the government, no one should be blamed. The real fact is that the country is run or tortured by BABUS, who are not selected by us. They obtain power from president of india, over whom no one control. God also can not save the country from BABUS
If CBDT IS right in estimating loss of rs200 crore per day, in that case the BABU do not respect such earning boy of rs 20
some one commented that we have selected the government, no one should be blamed. The real fact is that the country is run or tortured by BABUS, who are not selected by us. They obtain power from president of india, over whom no one control. God also can not save the country from BABUS
The entire CA fraternity is eagerly waiting for the jusdgements of Honourable High Courts of Mumbai and Rest Of India
DEAR CA,
Your comments that “Govt. fights for money. and Chartered Accountants or General Public fights for Justice and for genuine hardship. But I think we has choose this govt. so not to blem anyone”.
In fact, assessess are facing following genuine troubles in giving compliance under Income-Tax Act.
Due to T.D.Venkat Rao (SC)case only Chartered Accountant will conduct Tax Audit in Income-Tax Act. In view latest verdict in the case of Bar Council of India Vs A.K.Balaji (SC) Section 288(2) of Income-Tax Act require deletion. In the result only CAs will conduct Tax Audit & only Advocate will plead & act before the Income-Tax Authorities. Can any one imagine the ill effect of this situation to Govt. revenue & troubling assessees to approach more than one Tax Professional to give compliance
under Income-Tax Act.
On date, Assessee, Non-CA Tax Professionals & CAs should join hands to upload ITR in Tax Audit cases as per the software provided by the vendors Winman & Relyon to avoid repetitive job of filling Tax Audit Report. It is indicated in the e-filing portal of Income-Tax Deptt. that in future, Cost Audit Report, Report under Central Excise & Service Tax has to be uploaded. Ie, in future following persons with pass word for their respective DSC should join hands to upload Tax Audit cases
1. Assessee
2. Non-CA Tax Professional (Here DSC not required on date)
3. Chartered Accountant
4. Cost & Management Accountant
5. Auditor Under Central Excise & Service Tax
6. State VAT Auditor (If added in future)
Above situation may cause further strict hurdle for voluntary compliance in Income-Tax Act in coming days. (Only solution is to delete all certificates in Income-Tax Act, 1961)
Any updation about Last date of filling ITR in the Audit case of F.Y.2013-2014
Any feedback on Delhi, Mumbai & Rajthan HC as all the hearings were today i.e. on 23-09-2014
Govt. fights for money. and Chartered Accountants or General Public fights for Justice and for genuine hardship. But I think we has choose this govt. so not to blem anyone.
Tax Audit under section 44AB was introduced in finance Act 1984 with effect from AY 1985-86. This was done to thrust the inefficiency of the IT department on Tax Professionals.
Most of the Assessees do not fight their cases with IT department when some amounts are added at the time of assessment as the Cost of fighting the case will be more than the tax involved. Some of the additions made are on flimsy grounds and no business organisation will be interested in using their employees time if the cost of fighting the case is more than the tax involved. This is the main reason many additions are accepted without any opposition. This surely is not the greatness of AO who adds certain amounts on some notional basis and neither it is not that Tax Audit Report is incorrect. Each case is different and unless the details of each case is known, no conclusion can be drawn on the additions made.
Delhi Case withdrawn, guess due to saving a clash in judgement had DHC would have instructed otherwise as compared to GHC…
It is quite surprising that CBDT can take such action by extending ONLY date of Filling of Tax Audit report without extending the date of filling of return. How can any one is able to file return without completing the necessary audit required for filling of returns.
Now wait and watch for today’s hearing in Delhi & Mumbai High Courts. After all CBDT has to issue order for the said extension. As normal practice of CBDT to extend the date on last day, which is of no use.
Any updates???????
Any update ????
Any update on the case front???
NSG SIR IS TOTALLY FRUSTRATED ABOUT THE ISSUE OF TAX AUDIT IN INCOME-TAX ACT AND LATEST DEVELOPMENT IN THE MATTER. 2014 IS THE LAST YEAR OF MONOPOLY OF CAS IN TAX AUDIT IS CLEAR FROM THE VIEW OF MINISTRY OF FINANCE, GOVT. OF INDIA. THE FACT IS ALSO CLEAR FROM THE MOVEMENT OF ICAI MEMBERS WHO ARE BUSY IN APPROACHING VARIOUS AGENCIES, MINISTRY & BUREAUCRATS.
Dear CAs and advocates,
Please focus on the task on the topic that is due date of TAR/Income Tax Return. Instead of lawyers bashing CAs and vice versa.
any Update??????
As far as tax audit report in Income Tax is concerned it is independent of Return filing process… It is optional AND NOT COMPULSORY to accept by assessee any comment made and/or dis-allowance of expenses stated in the tax audit report.. An assessee may dis-agree with any qualification made by auditor & he can file I.T. return without referring Income Tax Audit report..
Tax Audit report u/s 44AB is purely for facilitating Assessing Offices to make assessment with/on the basis of his own expertise/knowledge & wisdom AND NOT TOTALLY ON THE BASIS OF TAX AUDIT REPORT U/S 44AB.
Hence the importance of Tax Audit Report u/s 44AB is very less in the process of Income Tax Return Filing…
Hence obtaining Income Tax Audit Report u/s 44AB is totally extra financial as well as physical burden on the Citizen of India…
poor NSG!!!!!!!
DEAR ALL TAX PROFESSIONALS,
KINDLY POST MEANINGFUL COMMENTS HEREIN. BECAUSE, RECENTLY FINANCE MINISTRY HAS FORMED A MEDIA DIVISION TO KEEP TRACK OF PUBLICATIONS IN THE WEBSITE ABOUT THE ISSUES RELATING TO THE MINISTRY
NSG sir,
It is extremely very sorry to say that you don’t have any logic-able answer to my genuine questions. Your time become over to participate in this discussion on law point. illogical answers are wasting time of viewers. So for it is sorry to say that you should now quit the discussion on this matter. Sir I have already said number of times that I am only against injustice with indian businessman’s. I am satisfied with my own living standard. Please not take the matter in a fun & its a logical discussion.
NSG SIR DO NOT POST MEANINGLESS COMMENTS, I HOPE THAT WHAT YOU SAID AS DREAM COME TRUE BY THE GRACE OF GOD. I ALSO HOPE THAT GOD WILL KEEP TRACK OF ALL WORK DONE BY NON-CA TAX PROFESSIONALS OF INDIA BY WAY OF REPRESENTATIONS IN THE MATTER & SUPPORT US IN BIG WAY. I ALSO THANK MY SUPPORTERS THROUGHOUT INDIA WHO ACCEDED TO WISH BY SENDING REPRESENTATION IN THE MATTER.
Mr.BSK RAO Sir
I never noticed that you are one of the signatory to the E-FILING PROJECT AGREEMENT OF CBDT.Do you have any other classified documents of RAW or American or Israeli Intelligent Agencies.I know you have it.You obtained it through RTI application.Am I right?
Now there is one more wonder in the world after TAJ MAHAL,Eiffel Tower etc.The name of new wonder is BSK RAO( ONE AND ONLY PERSON IN THE UNIVERSE WHO SEES HIS FACE WITHOUT THE ASSISTANCE OF MIRROR). Mr.BSK RAO,BEWARE……APPLE AND GOOGLE WILL KIDNAP YOU FOR THEIR FUTURE PROJECTS.
Dear Mr.Mandeep Singh
I appreciate you for finding some of the reasons for the exchange rate fluctuation between rupee and US Dollar.BUT…Mr.Mandeep Singh ,still there exists number additional factors that contribute to the favorable/unfavourable fluctuations.Please seek the help of GOOGLE SEARCH GOD and copy and paste the same here.
For the time being Dr. Raghuram Rajan is in place.Next Governor of RBI will be Mr.MANDEEP SINGH because of his skills to clinically analyse the economy and taxation system.VERY FUNNY
Mr.Mmdeep Singh,I am afraid of you…because from today on wards,the appointing authority of auditor is not the board of dirctos/shareholders/concerned assessees.The appointing authority is MR. Mandeep Singh.Again and again you are very funny now a days.
MR NSG SIR,
we are not against any profession as already explained, I think you are commenting without any logic. Without given Answers to my genuine questions.For your kind information in courts now ” LOK ADALATS” are organised to solve the dispute of public with mutual consent of the parties.
On the other hand you have accepted that ” LEGAL SYSTEM is complex one. Please tell me, why Non-Advocates are allowed to give legal advice on law point? Wrong legal advice by non Advocates can be cause of inconvenience” to the assessees. In recent case before INCOME TAX TRIBUNAL is a example for it.
Instead of complicated legal system party can represent himself “In Person” before courts. WHY ON OTHER HAND ASSESSEES ARE NOT PERMITTED TO CERTIFY THERE OWN FINANCIAL DATA HIMSELF?
Dear NSG sir, you don’t have any logic-able answer to my genuine questions. You didn’t answer my previous question, why same financial data examined again and again under INCOME TAX,VAT & SERVICE TAX etc separately under each act. Whether it is not extra financial burden on assessees ?
BCI ADVOCATE COUNCIL DOES NOT GIVE SELF APPRECIATING STATEMENT ? IN FACT COUNCIL WHICH FEEL THAT THEIR WORKS ARE NOT RECOGNISED BY PUBLIC GIVE SUCH SELF APPRECIATING STATEMENTS
SIR
TAX COLLECTION IS ALSO A MAIN SOURCE FOR ” REVENUE” TO OUR GOVERNMENT. On other hand these reports are barricade for ” REVENUE” collection. Definitely it is impact on indian currency.
Mr. NSG & Kris Sir,
following reasons are main factor of fluctuation in indian Rupees. due to that our currency becomes weaken comparative to USA DOLLAR. Sir these reports are strict hurdle for Government Revenue due that inflation regularly increasing in india. Due that our RUPEE is weaken. I am not denied other factors also impact on weakness of INDIAN RUPEES BUT YOU CANN’T DENY ROLE OF THESE REPORTS to weak India Rupees. Please read below factors impact on our currency.
Public Debt / Fiscal policy
Whenever our Government fails to match expenses with equivalent revenue, there is a shortage of funds. To finance this, the Government at times opts to borrow money from institutions such as the World Bank and the IMF. This debt, accrued interests, and the payments made, also lead to currency fluctuations.
Interest Rates
The prevailing interest rates on the government bonds attract foreign capital to India. If the rates are high enough to cover the foreign market risk and if the foreign investor is comfortable with the fundamentals or credit ratings, money would start pouring into India and thus provide us with a supply of dollars.
Sir PLEASE DONN’T MIND, NOW I THINK YOUR ARE NOT CAPABLE TO PERFORM ASSESSEES ACCOUNTS AUDIT.