We are all aware that denying the relief of due date extension to Taxpayers and Professionals, the Gujarat High Court had rejected the petition seeking an extension of Due date for Tax Audit Reports & Income Tax Returns. Further CBDT had earlier vide its order dated 11.01.2021 refused to extend timelines of Tax Audit Report and Income Tax Returns.
However on above issue Uttarakhand High Court has directed the CBDT to leniently consider the representation for timeline extension after giving an opportunity of hearing to the petitioner and to pass a reasoned order thereupon.
Facts of the case:
The Dehradun Chartered Accountants Society, the petitioner, has filed this Public Interest
Litigation (PIL) with the following prayer:-
“(i) Issue a writ, order or direction in the nature of mandamus, directing the Centre and CBDT to extend the due date of filing the Tax Audit Report and Income Tax Return for the assessment year
2021-21, both for tax audit assessee and for non-tax audit assessee for a reasonable time, atleast till March 31, 2021”
Contention of the petitioner:
- According to counsel for the petitioner, due to nationwide COVID19 pandemic, the income tax assessees have not been able to file their Income Tax Return on the dates specified by the Government. Keeping in mind the hardship being faced by the income tax assessees, repeatedly, the Government had extended the dates for filing the Income Tax Return by the assessee.
- However, presently, the dates specified by the Government are 10.01.2021 for the non-tax assesses, and 15.01.2021 for filing the Tax Audit Reports to the tax assessed, and 15.02.2021 for filing the Income Tax Return.
- Moreover, despite the fact that the Chartered Accountants Society of Uttarakhand and
the other Chartered Accountants Societies, throughout the country, have filed representations
before the respondents, the respondents have, so far, not agreed to extend the date for filing the Income Tax Return.
Contention of Revenue:
- The Revenue, submits that an identical issue has been raised before the Hon’ble High Court of Gujarat at Ahmedabad in R/Special Civil Application No.13653 of 2020. Even in that case, representations were filed; the issue was whether the Court could issue a mandamus to the respondents for extension of the date or not?
- By order dated 13.01.2021, a learned Division Bench of the Hon’ble High Court of Gujarat has dismissed the above R/Special Civil Application. Therefore, even the present case is covered by the said decision of the Hon’ble High Court of Gujarat.
Order of Uttarakhand High Court:
The Court observed that the country continues to suffer and to reel under the COVID-19 pandemic. A large number of assesses still find it difficult to even meet their Chartered Accountants and to file their Income Tax Audit Reports and the Income Tax Returns.
The Court therefore permits the petitioner to submit a fresh representation, voicing all their grievances, with regard to the consequences which would flow from different provisions of the Act. The CBDT is directed to leniently consider the said representation after giving an opportunity of hearing to the petitioner and to pass a reasoned order thereupon.
READ / DOWNLOAD ORDER:
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