Extend due date for filling tax audit reports & Income tax returns for A.Y. 2019-20


Extend due date for filling tax audit reports & Income tax returns for A.Y. 2019-20

THE WESTERN MAHARASHTRA TAX PRACTITIONERS’ ASSOCIATION

SS / WMTPA / IT representation /2019-20/ 1

16th September 2019


To,

Smt. Nirmala Sitaraman,
Union Minister of Finance, Government of India,
North Block, New Delhi – 11 0 001

Sub: Extension of due date for filling tax audit reports & related Income tax returns for A.Y. 2019-20

Dear Madam,

Our Association represents Tax Consultants, Advocates, Chartered Accountants, Company Secretaries & Cost Accountants practicing in direct & indirect. taxes from Western Maharashtra. Presently, we have around 1500 plus active members. Our Association always represents the concerns and problems faced by these members before the respective tax authorities. This initiative of our Association has proved beneficial for the tax administering authorities, our members and ultimately the tax payers at large. This representation contains the issue in respect of extension of due date for filing of Tax Audit reports & related Income – tax returns due for filing on 30th September 2019 by audit assessee. This submission has following references:

i) Representation of our Association in respect of extension of due date for assesse not falling under compulsory audit,

ii) Order u/s 119 dated 23.07.2019 issued by CBDT extending due date of filing income tax return for non audit assessee from 31st July 2019 to 31st August 2019.

iii) You are also aware that due to heavy rains all over the country especially in major parts of Maharashtra, Gujrath, Karnataka etc. & , in Prabhani, Osmanabad (i. e. Marathwada region of Maharashtra state).

iv) You are also aware that due to heavy rains and floods all over the country all the people including businessman, merchants have lost their properties and are struggling for their survival with the help of Govt. Aid, social Workers.

v) Due to floods there is no availability of drinking water in metro city Chennai & other cities people are in a miserable situation, they are not in a situation to provide necessary documents, which are required for filling the returns.

vi) You are also aware that the CBDT has delayed in providing e – filing platform & made frequent charges in schema & return preparation utilities for filing income – tax returns. Under this situation, it is very hard to file income tax returns and tax audit reports .

Almost every assessee is required to file his income return by e – filing mode. We appreciate the speedy processing of such e -filed returns by CPC, Bangalore. However, as per the Income -Tax Act, 1961 due date for filing income tax returns for:

Non audit assessee 31st July
Compulsory audit & assessee falling under audit under other Acts 30th September

This means that the law itself has provided a gap of 2 months in filing returns for non – audit assesse & others. Although, there was a gap of 3 months before A. Y. 2008 – 09 in the due dates of above 2 categories of assessee. This has been advanced to 2 months from A. Y. 2008 – 09 & onwards.

Although, as the CBDT has frequently changed its e – filing schema in the current year latest on 12th September 2019. The details of forms & its original release date & last updating dates are as follows:

ITR Released on Last updated on
ITR-1 09.04.2019 26.06.2019
ITR-2 02.05.2019 12.09.2019
ITR-3 10.05.2019 12.09.2019
ITR-4 09.04.2019 26.06.2019
ITR-5 28.05.2019 12.09.2016
ITR-6 08.07.2019 ——–
ITR-7 04.06.2019 12.09.2019

In the case of All Gujrath federation of Tax Consultants vs. CBDT [SCA No. 12656 of 2014] order dated 22nd September 2014 Honorable Gujrath-High Court has categorically observed that “any introduction of new utility / software with additional requirement in the middle of the year ordinarily is not desirable. Any change unless inevitable can be planned well in advance. Keeping in focus such comprehensive process re – engineering may not result in undue hardship to the stake holders.”

In the case of All Gujrath federation of Tax Consultants VS. CBDT [SPL No 15075 of 2015] Gujrath High Court has categorically directed to extend due date for e-filing of income – tax returns for A Y 2015-16 due. to delay in releasing e-fling utility, that hence forth, CBDT shall endeavor to ensure that the forms & utilities are ordinarily made available on 1st day of April of the assessment year.

The responsible CBDT officials have conveniently forgotten to pay heed to the direction of the Courts from time to time.

Also, in respect of non – audit assesse the CBDT has extended due date for filing Income tax returns by 1 month from 31st July to 31st August. Non extending of due date to those assessee whose tax audit reports & ITR’s are due on 30th September 2019 would be unjustified on those citizens & will cause unnecessary hardships to them & also to the tax professionals. Further, the extension will not serve the purpose if extended by a month as Diwali festival falls in the period 25th October to 29th October. It is therefore requested that the due date for filling of Tax audit reports & Income tax returns falling due on 30th September be extended to 15th November 2019.

Waiting for the earliest action in the matter.

Thanking you,
Yours faithfully,
For The Western Maharashtra tax Practitioners’ Association

(Santosh S Sharma)
Chairman – Income tax representation
Committee & Past President

(Sharad Suryawanshi)
President

Download The Representation Pdf

You may Refer the Other Representations as well

Date of Representaion Association Name Who Submitted Representaion Link
10.08.2019 Karnataka State Chartered Accountants Association Extend Due Date for Filing of Income Tax and GST Returns
13.08.2019 Goods & Services Tax Practitioners Association of Maharashtra Extension of GST, Income Tax due dates falling in Aug & Sep 2019
19.08.2019 BCAS and 4 Others Representation on Income Tax and GST Issues faced by taxpayers
11.09.2019 All Gujarat Federation of Tax Consultants Tax audit & ITR Filing due date extension for FY 2018-19/ AY 2019-20
13.09.2019 All India Federation of Tax Practitioners Extend due date of Filing ITR & Tax Audit Reports for F.Y 2018-19: AIFTP
16.09.2019 The Chamber of Tax Consultants Extension of due date for filing ITR and tax audit reports for AY 2019-20
16.09.2019 Tax Bar Association, Jodhpur Extend due date for filing Tax Audit reports and ITR to 30 November 2019
17.09.2019 District Taxation Bar Association (Direct Taxes), Ludhiana Extend last date to file ITR & Tax Audit Reports to 15.11.2019
16.09.2019 Western Maharashtra Tax Practitioners Association Extend due date for filling tax audit reports & Income tax returns for A.Y. 2019-20
19.09.2019 The Punjab Accountants Association Extend due date for filing audited Income tax reports / Returns till 30th November

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  1. I FIRMLY MAKE A HUMBLE REQUEST TO HON’BLE FINANCE MINISTER AND CHAIRMAN CBDT TO ENSURE EXTENSION OF TAX AUDIT DUE DATE FOR ASSTT YEAR 2019-20 AS SOON AS POSSIBLE BECAUSE OTHERWISE THERE IS TOO MUCH PROFESSIONAL PRESSURE AND UNDER SUCH KILLING PRESSURE, COMPLETION OF TAX AUDITS ASSIGNMENT CORRECTLY IN ACCORDANCE WITH LAW PROVISIONS SEEMS TO BE ALMOST AN IMPOSSIBLE EXERCISE. ALLOWING EXTENSION WILL RELIEVE SUCH PRESSURE AND THEN WE CHARTERED ACCOUNTANTS WILL BE PERFECTLY ABLE TO RENDER PROFESSIONAL SERVICES IN AN EXCELLENT WAY TO BUSINESS HOUSES AND THIS WILL INDIRECTLY PROVE THAT WE ARE PARTNER IN NATION BUILDING. IT IS MOST HUMBLY REQUESTED TO PAY HEED TO OUR REQUEST