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Tax Audit Due Date Extended All Over India till 17.10.2016

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Tax Audit Due Date Extended All Over India till 17.10.2016. Tax Audit Due Date Extended to 17.10.2016 for AY 2016-17. Check Official Notification from below Article. Due Date for TAX Audit 2016-17 is Extended to October 2016. http://caknowledge.in/tax-audit-due-date-extended/

Due Date for TAX Audit 2016-17 is Extended to October 2016. Check Official Notification from following article –

http://caknowledge.in/tax-audit-due-date-extended

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, 9th September, 2016

Press Release

Sub :- CBDT Extends due date for filing of Income Tax Returns – reg

The due date for filing of Income tax returns by tax payers whose accounts are required to be audited under the Income Tax Act is the 30th September of the following year. The tax payers whose business receipts exceed Rupees One Crore or professional receipts exceed Rupees twenty-five Lakh during the previous year 2015-16 are required to file an Income Tax return accompanied by an audit report by the above mentioned due date.

However, taking into consideration that the last date for making declarations under the Income Declaration Scheme 2016 is also 30th September, 2016, the Central Board of Direct Taxes has decided to extend the last date for such returns which were due on 30th September, 2016 to 17th October, 2016 in order to remove inconvenience and to facilitate ease of compliance.

(Meenakshi J Goswami)
Commissioner of Income Tax
(Media and Technical Policy)
Official Spokesperson, CBDT.

Click Here to Download Official Press Release

Last Year News

Tax Audit Due Date Extended All Over India till 31.10.2015. CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat. Tax Audit Date Extension – Various Appeals in High Courts. Check Latest Status of Various Petition filed against non extension of Due date of Tax Audit and Income Tax Return (ITR) for AY 2015-16. Recently CBDT Issued New notification for Non extension of Tax Audit Due date for AY 2015-16. So Many Petition filed against non extension of Due date of Tax Audit. Now you can scroll down below and Find Tax Audit Date Extension – Various Appeals in High Courts.

Tax Audit Due Date Extended All Over India till 31.10.2015

Extension of date for filing of Income tax returns and tax audit reports to 31st October 2015 – regarding

The issue of extension of last date for e-filing returns of income and audit reports u/s 44AB due by 30th September, 2015 has been the subject matter of litigation in various High Courts across the country. While some High Courts have ruled in favour of the extension of due date, some others have ruled otherwise. In order to avoid discrimination between taxpayers residing in different jurisdictions and to be fair to all, and also in view of paucity of time to approach the Hon’ble Supreme Court by way of Special Leave Petition, the Government has decided that across the country, all the returns of income and audit reports u/s 44AB which were due for e-filing by 30th September, 2015, may now be filed by 31st October, 2015.

Necessary order u/s 119 of the Income-tax Act, 1961 has been issued by CBDT in this regard.

Click Here to Download Official Notification

Bombay HC instructs CBDT to extend ITR Due Date to 31.10.2015

The Chamber of Tax Consultants Vs. Union of India & Ors. (Bombay High Court), WP 2764/2015, Filed on 22.09.2015

30.09.2015- Bombay High Court Instructed CBDT to extend due date to 31.10.2015. We will upload copy of order and analysis soon.

Update on 29.09.2015- High Court ruled that if CBDT don’t respond to Instruction of other High Court by tomorrow (30.09.2015) than they will hear it tomorrow (30.09.2015) at 3 pm. Court further ruled that if a High Court rules under article 226, same would be binding on all High Courts of the country.

CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat

Vide its order dated 30.09.2015 CBDT has extended due date only for the state of Haryana, Punjab , Union Territory of Chandigarh and Gujarat.

F.No.225/207/2016/ITA.II Government of incite Ministry of Finance Department of Revenue Central Board of Direct Taxes
North-Block, TA.II Division
New Delhi dated the 30th of September, 2015
Order under Section 119 of the Income-tax Act, 1961

The Central Board of Direct Taxes, in compliance to the order of Hon’ble Punjab and Haryana High Court dated 28.09.2015 in case of Vishal Garg & Ors. vs Union of India & Anr.; CWP 19770/2015 and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby orders that the returns of income due to be e-Flied by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh.

2. This order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said Judgment.

(Rohit Garg) Deputy-Secretary to the Government of India.

Click Here to Download Official Notification

F.No.225/207/2016/ITA.II
Government of incite
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, TA.II Division New Delhi dated the 30th of September, 2015

Order under Section 119 of the Income-tax Act, 1961

The Central Board of Direct Taxes, in compliance to the order of Hon’ble Gujarat High Court dated 29.09.2015 in case of All Gujarat Federation of Tax Consultants vs. CBDT ; Special Civil Application No. 15075 of 2015  and in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby orders that the returns of income due to be e-Flied by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State of Gujarat.

2. This order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said Judgment.

(Rohit Garg

Deputy-Secretary to the Government of India

Orissa HC Instructed CBDT to extend due date of ITR to 31.10.2015

30.09.2015- 12.15 PM- Orissa High Court has also followed the Judgments of Gujarat and Punjab & Haryana High Court and instructed CBDT to extend due date  to 31.10.2015.

29.09.2015- Hearing taken place and Hon’ble High Court has ruled that Order will be pronounced tomorrow i.e. on 30.09.2015. As per our discussion with Petitioner High Court is expected to follow the order of Punjab & Haryanka High Court.

25.09.2015- This case is adjourned for Final hearing to 29.09.2015.

23.09.2015- This case is adjourned for hearing to 25.09.2015.

In this case writ is been filed on 21.09.2015 for Non extension of due date of ITR and Tax Audit for Assessment Year 2015-16 by CBDT. The writ is scheduled for Hearing on 23rd September 2015.

Petitioner is a Chartered Accountant from Rourkela and filed his writ under Article 226 & 227 of Companies Act Read with Provisions related to Due Date and Tax Audit Under Income Tax Act, 1961.

Advocate on record for the petitioner is B.PANDA.

Guajrat HC also Directs CBDT to extend due date to 31st October 2015

All Gujarat Federation of Tax Consultants vs. CBDT, Special Civil Application No. 15075 Of 2015, Dated-15.09.2015

After Punjab & Haryana High Court the Gujarat High Court also directs CBDT to extend the due date for Filing of ITR to October 31st in its Judgement today.

The case was argued by Saurabh Soparkar.

We will upload the copy of order as soon as the same become available to us.

Tax Audit Due date extended to 31st October 2015

In the case of Vishal Garg & Ors. Vs. Union of India & Anr.,  Punjab & Haryana HC extended  due date of Tax Audit cases to 31st October 2015 from existing 30th September 2015. Its not clear if the due date for non audit cases also been extended or not for which we have to wait for official order. High Court has also issued guideline for timely issue of Income Tax Return Forms.

Download Copy of P&H High Court Judgment for Tax Audit

We would further like to inform our readers that its just Court Instruction to CBDT to extend the due date,  but CBDT has not yet officially issued any Order in Compliance of High Court Order.

High Court Order is Binding on CBDT till Supreme Court Stays it or reverses the High Court Judgment. Further in case of Judgment on same issue by different High Courts, the Judgment of Jurisdiction High Court will prevail and in case of no Judgment by Jurisdiction High Court than Assessee may choose the Judgment of High Court which is more beneficial to him. Further Judgment by bench of High Court will prevail over Judgment of Single Judge even if the same is from Judge of different high Court.

Delhi High Court Judgment was Single Bench Judgment which goes against the Assessee and Rajathan High Court Judgment which is also against the Assessee is by a bench of two judges.

We will share the copy of judgment as soon as same been received by us

Please confirm with High Court Order and CBDT Notification before relying on the above news.

Other News

Note – Dear Friends Some Fake News Regarding Extension of Due date of Tax audit till 15/10/2015, is Viral on Whatsapp and Other Social Media Network So Please do Not Believe on any Fake News, If CBDT Issued any Official Notification then we will updated you, Keep Visit to Our Site for More Updates.

* It has come to notice that a fake order regarding extension of due date for filing of audit reports and income tax returns beyond 30 September 2015 is in circulation. CBDT clarifies that the Due Date stands at 30th September 2015.

CBDT Press Release On Fake News for Extension of Tax Audit Due Date – 28-09-2015

Karnataka State Chartered Accountant Society (KSCAA) & Ors vs Union of India & Ors, Writ Petition (WP)  41109/2015, 41110/2015-

Status – Karnataka high court directed CBDT to consider representation of KSCAA by 29.09.2015.

HIGH COURT OF KARNATAKA AT BENGALURU
Writ Petition Nos. 41109 and 41110 of 2015 (T- IT-PIL)
1. Karnataka State Chartered Accountants Association
2 . Sri.Raveendra S.Kore
Vs.
1. Union of India
2. Central Board of Direct Taxes

These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to declare the decision of the respondent Nos.1 and 2 vide its press release dated 9.9.2015 vide Annexure-A as null and void and in contravention of the provisions of Part I I I of the Constitution of India, by virtue of which, the respondent Nos.1 and 2 has not extended the date of filing of returns due by 30.9.2015 for assessment year 2015-16 for certain categories of assessee’s including companies and firms and individuals engaged in proprietary business/ profession, etc., whose accounts are required to be audited in terms of the Income Tax Act , 1961, and, etc. These petitions coming on for Orders this day, the Acting Chief Justice made the following:

ORDER

In these writ petitions, the writ petitioners are asking for some extension of time for submission of income tax returns in respect of certain categories of assesses, including the companies, firms and individuals, engaged in proprietary business/ profession, whose accounts are required to be audited in terms of the Income Tax Act , 1961.

2. I t is a domain of the Indian Government and the Central Board of Direct Taxes.

3. We direct the Central Board of Direct Taxes to consider the representation at Annexure- ‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.

4. With this direction, the writ petitions stand disposed of.

5. We make no order as to costs

The Chamber of Tax Consultants Vs. Union of India & Ors., WP 2764/2015, Filed on 22.09.2015

The Chamber of Tax Consultants Vs. Union of India & Ors. (Bombay High Court), WP 2764/2015, Filed on 22.09.2015

Update on 23.09.2015-  After Hearing case been adjourned to 29.09.2015 for further hearing.

Update on 22.09.2015- Law and Representation Committee of The Chamber of Tax Consultants under  the guidance of Dr K. Shivram has filed Writ Petition for extension of Date of Filing of Audit Report and Income Tax Return (ITR). Hearing for the writ will take place today i.e on  23.09.2015 at 03.00  PM in Court Room No. 06.

Writ is been filed under Section 44AB, 139, 119 of Income Tax Act, 1961  and will be heard by Hon’ble Shri Justice M.S. Sanklecha and Hon’ble Shri Justice G. S. Kulkarni.  Advocate Rahul K. Hakani will be attending on behalf of Petitioner The Chamber of Tax Consultants. 

Status of Appeal – Listed for Final Hearing on 29.09.2015

Status of Appeal – HC rules If CBDT don’t respond to instruction of other High Courts by tomorrow, than they will hear it tomorrow i.e. on 30.09.2015 at 03.00 PM.

Jagdish Prasad Mittal Vs.  Union of India, Writ Petition No. WP(C)-17178/2015, Date- 21/09/2015

Jagdish Prasad Mittal Vs.  Union of India (Orissa High Court), Writ Petition No. WP(C)-17178/2015, Date- 21/09/2015

23.09.2015- This case is adjourned for hearing to 25.09.2015.

In this case writ is been filed on 21.09.2015 for Non extension of due date of ITR and Tax Audit for Assessment Year 2015-16 by CBDT. The writ is scheduled for Hearing on 23rd September 2015.

Petitioner is a Chartered Accountant from Rourkela and filed his writ under Article 226 & 227 of Companies Act Read with Provisions related to Due Date and Tax Audit Under Income Tax Act, 1961.

Advocate on record for the petitioner is B.PANDA.

Status of Appeal – Case adjourned for Hearing to 25.09.2015

Status on 25-09-2015 – Case adjourned for Final Hearing to 29.09.2015

Status on 2909-2015 – Hearing has taken place court will deliver its order tomorrow ie. on 30.09.2015 and expected to follow P&H HC Judgment.

Status on 30.09.2015- 12.15 PM- Orissa High Court has also followed the Judgments of Gujarat and Punjab & Haryana High Court and instructed CBDT to extend due date  to 31.10.2015.

ICAI Meeting with the Hon’ble Finance Minister, Shri Arun Jaitley 

1. Extension of due date for filing returns of income and tax audit reports:

On consideration of the requests received from members at large seeking extension of due date of filing return of income as well as the tax audit report under section 139 of the Income-tax Act, 1961 falling due on 30th September, 2015, the following representations have been made by the Direct Taxes Committee of ICAI:

  • ICAI/DTC/2015-16/Rep – 20 dated 10th July, 2015
  • ICAI/DTC/2015-16/Rep – 22 dated 20th Aug, 2015
  • ICAI/DTC/2015-16/Rep – 23 dated 7th Sep, 2015
  • ICAI/DTC/2015-16/Rep – 24 dated 14th Sep, 2015

A power point presentation by the Direct Taxes Committee of ICAI was presented & a fervent appeal was made out in support of the case for extension of due date of return as well as tax audit report from 30th September, 2015 to 31st October, 2015.

Hon’ble Finance Minister has assured to look into the matter. However, in the absence of any concrete decisions so far, the esteemed members of the profession are advised to put in their best efforts to comply with the prescribed due date i.e. 30th September, 2015.

Avinash Gupta V/s Union of India and Ors ,W.P.(C)  9032/2015

Avinash Gupta V/s Union of India and Ors (Delhi High Court) , W.P.(C)  9032/2015

As per information received from Appellant CA Avinash Gupta, While hearing the above case on the matter of extension of due date of Tax Audit Report and Income Tax Return Filing,  Hon;ble High Court has interalia issued directions to CBDT To notify ITR Forms on or before 1st day of the assessment year and to record reason for delayed release of ITR if it fails to release ITR on time.

We will make available the copy of order for our readers at the earliest possible for us.

The writ is second writ by CA Avinash Gupta whose first writ was not been admitted with the liberty to file a PIL.

It’s a Commendable effort by CA Avinash Gupta & His Team and by those who were associated with him for the cause.

Status of Appeal – Dismissed by High Court as in opinion of High Court writ should have been filed as PIL. Case Heard.

All Gujarat Federation of Tax Consultants vs. CBDT, Special Civil Application No. 15075 Of 2015, Dated-15.09.2015

All Gujarat Federation of Tax Consultants vs. CBDT (Gujarat High Court), Special Civil Application No. 15075 Of 2015, Dated-15.09.2015

Update 24.09.2015- After Hearing Case been adjourned for Next Hearing to Monday-28.09.2015.

Writ in this case on the issue of non extension of due date of Income Tax Return and Tax Audit Report filing by CBDT was filed on 15.09.2015 and writ been admitted on 21.09.2015.  Case was attended for Petitioner by  Mr. S. N. Soparkar, learned Senior Advocate with Mr. Manish Kaji, learned advocate.

Hon’ble High Court issued notice to CBDT and fixed next hearing to 24th September 2015.

Status of Appeal – After hearing on 24.09.2015 case been adjourned to Monday -28.09.2015.

Updated Status – Hearing on priority in Court No. 7

V. Nagendra Prasad, Hyd & Another Vs Secretary, Ministry Of Finance, New Delhi & 2 Others, WP 30289/2015, Date of Filing 15.09.2015

V. Nagendra Prasad, Hyd & Another Vs Secretary, Ministry Of Finance, New Delhi & 2 Others (Hyderabad High Court), WP 30289/2015, Date of Filing 15.09.2015

This Writ is been filed by V. Nagendra Prasad an advocate and Tax Consultant from Hyderabad in Hyderabad High Court against the adamant attitude of CBDT and Finance Ministry in not extending the due of of Income Tax Return and Tax Audit cases , which is also been communicated vide its Press Release Dated 09th September 2015.

Status of Appeal – Listed for Final Hearing on 28.09.2015.

Updated Status – 28.09.2015- Case adjourned to next week 05.10.2015

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11 comments

  1. Due date extension or not. Pls confirm

  2. Hounorable high court of some state ordered to extend the filling date upto 31.10.2016 but CBDT ignore it. this is like as contempt or Court.

  3. Due date extende by 17 days while nature attack is running in shape of after flood as life killing desease. This extention is not enough. Think about problems. Deshehra, muharram also between this. A satisfactory and jenuine step must taken by cdbt regarding extention of date furthur.

  4. Thanks for posting this.

  5. CBDT MOVED TO FM FOR 31-10-15

  6. It would be better complying with the provisions of the Act within the due date. I do not see any reason why date should be extended. This has more or less become a regular practice to seek extension of the due date on some pretext or the other. In all cases before different High Courts , you do not feel that the assessee is aggrieved. It is always that the tax professional has sought for extension . Assesses seldom have challenged this provision as they seem to be happy with the rules . It is only CAs who always want extension . Govt shoul rethink about not having audit by CAs but should frame agencies who will take up this Herculean task of Audit.

    • sanjay kumar tiwari

      What a rubbish remark you had given. I think you have less work or no work that’s why u r saying like that. U r not saying correct that client have no botheration regarding time limit. They have to provide documents to his ca which consumes lot of time & energy. Pl dont pass such comments….

  7. nice

  8. ALL INDIA FEDERATION OF TAX PRACTITIONERS
    Narayan Jain, LL.M., Advocate; Chairman, Membership and PR Committee,

    3, Ho Chi Minh Sarani, Kolkata 700071 Ph: 98309 51252

    URGENT

    29th September, 2015

    To,
    The Chairperson,
    Central Board of Direct Taxes,
    North Block,
    New Delhi-110001.

    Hon’ble Madam,

    Sub: Humble Request for consideration of extension of date for filing of IT Returns from 30.9.2015 to 31.10.2015 – Regarding

    1. The due date for corporate, and tax audit Returns is 30th September, 2015 for Income Tax Returns for assessment year 2015-16. However due to delay in prescribing the ITRs, enormous difficulty in getting the tax audit completed in time and various other reasons taxpayers are finding it difficult to furnish the returns within the date prescribed. Tax professionals also could not cope up with the work of e-filing as more details are required to be filled up and more returns are required to be e-filed for assessment year 2015-16. However, we are glad that maximum taxpayers are filing their Returns electronically.

    2. The matter has also been going on in various High Courts.

    3. Considering the overall circumstances and the practical difficulty of taxpayers in furnishing the return within due date, as also the view of the order of Hon’ble Punjab and Haryana High Court dated 29th September, 2015 and direction of Hon’ble Karnataka High Court we humbly request the Central Board of Direct Taxes for consideration of the matter and for suitable extension of date in the interest of taxpayers at large.

    With Regards,

    Yours faithfully,

    Narayan Jain
    098309 51252
    Email [email protected]

  9. Date should be extended least 10 day

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