New Income Tax portal had been launched in first week of June-2021. Since then, many stakeholders are facing certain technical issues. Those rare (may be its not their subject) people who don’t know this may search about this on social media.
CBDT has already extended the due dates of filing audit reports and ITRs for two times in this AY 2021-22 and also given exemption from interest u/s. 234A to certain small tax payers. But is this a proper solution?
Following are some facts.
|Assess-ment Year||ITR in Non-Audited Cases||ITR in Audited Cases (Other than transfer pricing)|
|Original Due Date||Extended Due Date||Order No.||Original Due Date||Extended Due Date||Order No.|
|1||AY 2015-16||31/07/ 2015||07/09/ 2015||225/154/ 2015/ITA. II||30/09/ 2015||31/10/ 2015||225/207/ 2015/ITA. II|
|2||AY 2016-17||31/07/ 2016||05/08/ 2016||225/195/ 2016/ITA. II||30/09/ 2016||17/10/ 2016||225/195/ 2016/ITA-II|
|3||AY 2017-18||31/07/ 2017||05/08/ 2017||–||30/09/ 2017||07/11/ 2017||225/270/ 2017/ITA. II|
|4||AY 2018-19||31/07/ 2018||31/08/ 2018||225/242/ 2018/ITA. II||30/09/ 2018||31/10/ 2018||225/358/ 2018/ITA. II|
|5||AY 2019-20||31/07/ 2019||31/08/ 2019||225/157/ 2019/ITA. II||30/09/ 2019||31/10/ 2019||225/157/ 2019/ITA. II|
|6||AY 2020-21||31/07/ 2020||10/01/ 2021||Press Release 30/12||31/10/ 2020||15/02/ 2021||Press Release 30/12|
|7||AY 2021-22||31/07/ 2021||31/12/ 2021||CBDT Cir. No. 17/2021||31/10/ 2021||15/02/ 2022||CBDT Cir. No. 17/2021|
AY 2015-16: Gujarat HC directs CBDT to extend ITR due date to 31.10.2015: Judgment Analysis Link: https://taxguru.in/income-tax/analysis-gujarat-hc-judgement-directing-cbdt-extend-itr-due-date-31102015.html
AY 2018-19: Petitions had been filed in High Courts for extension of due date in Gujarat, Delhi, Allahabad, Rajasthan and Kerala.
AY 2020-21: Gujarat High Court’s Direction to CBDT. Link: https://taxguru.in/income-tax/decision-extension-due-date-filing-itr-tar-12-01-2021-gujarat-hc-cbdt.html
Point No. 4 in this link is very noteworthy: https://taxguru.in/income-tax/ca-association-criticised-action-policies-fmo-after-insufficient-due-date-extension.html
Tweet Dated 08/06/2021 by Hon’ble FM: https://twitter.com/nsitharaman/status/1402147151606476801?lang=en
The glitches in the new income tax portal are expected to be fixed entirely in the next 2-3 weeks: Finance Minister Nirmala Sitharaman (16.08.2021) Link: https://twitter.com/ani/status/1427248371379564544
Resolve glitches in Income Tax e-filing portal by 15th Sep 2021: FM to Infosys. Link: https://taxguru.in/income-tax/resolve-glitches-income-tax-e-filing-portal-15th-september-2021-fm-infosys.html
After considering all the facts stated above, can a layman conclude that a writ petition or SLP is the only way in this situation? Isn’t there a need to reinstate the previous income tax portal?