Representation on extension for ITR & TAR due date for FY 19-20
Studycafe | Dec 15, 2020 |
Representation on extension for ITR & TAR due date for FY 19-20
Three important Tax Bar Associations have given representation for Extension of the due date for Income Tax Return [ITR] & Tax Audit Return [TAR] for FY 2019-20. The Organizations are All Gujrat Federation of Tax Consultants, Income Tax Bar Association, Chartered Accountants Association.
As of Now the Due dates for filing TAR & ITR are as follows:
The Organizations have requested to further extend due dates for filing TAR and ITR to 31st March 2020.
To,
Ms. Nirmala Sitharaman
Union Finance Minister of India
15, Safdarjung Road,
New Delhi – 110029
E-mail id: [email protected]
Respected Madam,
Sub: Request for further extension of due dates of furnishing Tax Audit Reports/ITR for A.Y. 2020-21 due to spike in Covid cases and consequential delay in notification/amendment of ITR forms/e-filing platform
Refer: Our earlier representation dt. 12.10.2020 for extension of due date of furnishing Tax Audit Reports and relevant Income Tax Return up to 31st January 2021
1. We appreciate the emergent steps taken by Government to provide the relief to the people and making all possible efforts for their well being to tackle the challenges faced by the country due to the unprecedented outbreak of Covid-19 Pandemic.
2. To mitigate the hardship faced by the tax payers due to unprecedented situation, government remained proactive by introducing The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act extending various due dates of statutory compliances. We hereby convey our grateful thanks for partially responding to the representations of our associations, due date for furnishing of various audit reports under the Income Tax Act, including Tax Audit Report and report in respect of international/specified domestic transaction has also been extended to 31st December,2020. The due date for furnishing of Income Tax Returns for the taxpayers (Including their partners) who are required to get their accounts audited has also been extended to 31st January, 2021.
3. Your kind attention is invited to representation dated 12.10.2020 by our associations requesting your office to direct CBDT [a] To exercise the discretionary power vested in it under section 119 of the Act, by extending the due date of 31st October, 2020 at least for three months up to 31st Janurary,2021 both for filing Income Tax Return and Tax Audit Reports in case of taxpayers whose accounts are required to be audited, to ameliorate the difficulties faced by whole business community and professional fraternity due Covid-19 Pandemic situation and due to delay in notifying return forms/utilities [b] To release the ITR Forms/other Forms, ITR preparation utilities well in advance ordinarily on 1st April of assessment year and not to make changes in forms/utilities after beginning of the relevant assessment year in order to provide seamless period of filing for ITR as provided in Income Tax Law, to avoid hardship to the tax payers and stake holders considering the repeated directives of Hon. Gujarat High Court in [SCA No.12656 of 2014 & SPL No. 15075 of 2015]. In continuation of our earlier representations, we hereby once again encroach upon you precious time, with a request to further extend the due dates of filing Tax audit report/other reports and filing of ITR up to 31st March, 2021 considering following circumstances;
4. In the second wave of the pandemic after Diwali, there has been a sudden increase in the number of Covid cases in the last few weeks. The city of Ahmedabad became the ninth district in India to have crossed 2000 deaths of Covid-19 patients. Complete curfew was imposed in City from 20th November 2020, 9:00 pm to 23rdNovermber, 2020, Monday up to 6:00 am due to spike in Covid-19 cases. All the major districts of the Gujarat are under night curfew from 9:00 pm to 6:00 am till date. There are about 100 containment zone notified by the Police Commissioner of Ahmedabad which will be under complete lockdown till 31st December, 2020. The major share of cases & deaths are contributed by 8 municipal Corporations of Gujarat, including Ahmedabad, Vadodara, Surat, Rajkot, Bhavnagar, Jamnagar, Junagadh and Gandhinagar. Daily covid case growth rate in state is 0.81%-up from 0.75%, a week ago. [Times of India, Abad dt. 13.12.2020]. Hon. Gujarat High Court in its order dated 2.12. 2020 in R/Writ Petition [PIL No. 108 of 2020], expressing concern, observed that, considering the irresponsible behavior of the public at large during Diwali festival resulted is sudden spike in the cases of Covid 19 positive case. The pandemic of Covid-19 continues to spread its tentacles and the number of peoples being affected by it continue to grow each day.
Other states Rajasthan, Punjab, Himachal Pradesh, Madhya Pradesh have also imposed nigh curfew. Local train service, life line of Mumbai is not running fully till date. There are restrictions on interstate movement to certain extent. Due to fear of getting infected people prefer to avoid outside movement.
5. Due to the risk of Pandemic, restrictions are imposed by the Government /Local Authorities about staggering of work/business hours in offices, work places, shops, markets and industrial & commercial establishment; frequent sanitization of entire workplaces, common facilities and all points which come into human contact. All persons in charge of work places are expected to ensure adequate distance between workers, adequate gaps between shifts, staggering the lunch breaks of staff, etc. Persons aged 65 year or above are not allowed to move outside. All these restrictions coupled with the mandatory quarantine for period of 14 days of family members/other contact persons have placed several limitations on working efficiency/productivity of businesses and professional firms. Several Tax Professionals & Chartered Accountants themselves, their staff, family members, are either bereaved of their beloved ones or infected. Details, information, accounts required for completing audits and filing of I.T. returns are not being received promptly. Audit staff/assistants, who are back bone of doing the tax audit work, preparation of Tax Audit Reports/I.T. returns are feeling low and not able to regularly attend office of Tax professionals. Even clients are facing the similar limitations/restrictions. Till date we are not sure about, when these days will be over and we will be able to function normally.
Impact of Covid-19 Pandemic is visible from Income Tax Returns filing data available on website of I.Tax dept. sourced from e-filing website of I.Tax dept. [Filing Count] is produced hereunder for your kind reference.
Tax Audit, ITR Extension FY 19-20, GST Annual Return, GST Audit FY 2018-19 Due Date Extension Update
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