The Income Tax Act provides Auditors a time frame of 180 days, from April 1 to Sept 30, to plan our schedule and utilization of resources to perform our duties as Tax Auditors accordingly. Then why and how the CBDT may deprive us from the time slot allowed under the Act, by making some amendments in Rules in mid of year all of a sudden and in arbitrary way.
 

We were not begging for deferment of TAR, but we were fighting towards our fundamental rights, viz. the fair time allowed to the auditors of 180 days to perform the tax audit under the law.

If the Income Tax dept. could not provide Schema or else, why they brought in hurry such foolish notification on 25 July, 2014 to make the whole Tax Audit process at a stand still all over the nation. Whether there is no value of our time for them or no one is concerned about its loss.

What the CBDT gave us in the name of Date Extension of furnishing TAR yesterday to 30 November, 2014 was very much probable. They were liable to compensate for the loss of time since 25 July 2014 to lakhs of Auditors and Assessees involved in Tax Audit for halting the Tax Audit process and not bringing the required Schema even so far. To hide their inefficiency and to make us silent, the CBDT brought the Extension of TAR furnishing date to 30th November. In fact, we have got nothing but only an extension, which would make us to loss our another 2 months' time for same audit work, which otherwise would be completed by 30 Sept..

Why we should unnecessarily to be engaged upto 30th November for the Tax Audit work, which we were capable and planned to handle by 30th Sept. itself? Why we should bear for the faults of CBDT..??

Any transit to new audit formats by CBDT should always be smooth, well planned,  flawless, notified in advance and over night, so as to not hamper the work Even for a Single Day.

And the mid year significant changes in Audit Formats are not tolerable at all. 

What was the urgency and relevance to bring it in mid of the year, where lot of work was under process and around uploading.

Why two set of TARs acceptable to CBDT for single A.Y. Is it justified?

Why we as auditors to re-visit or audit afresh the TARs completed by us, but only pending to upload? Why not the CBDT may notify TAR well before 31st Marchto let every CA plan their audit schedules accordingly?

Why all TARs uploaded untill their own e-filing website accepted it not to be treated as valid, but only those uploaded upto 24 July? Why not they put immediate check at site not to accept uploading of TAR with notification on 25 July itself? Why Auditors to revise already uploaded TARs, duly approved by assessee and ITR also uploaded? As the message on e-filing website came very late that it may not be liable to be accepted, In between, many TARs and ITRs were uploaded. Why again the Assessees, CAs and Advocates waste their precious time in revision of TAR and uploading of ITR again in such cases?

And what about TAR given in hard copy to clients for submission to banks, though may not be uploaded on website due to our laxity or otherwise. At least they should grant 7 days time to submit it in hard copy to respective A.Os. and accept the same as valid.

If CBDT is technically unable  or has any problem to bring good Schema (TAR utility), they should make provision either for its submission in pdf format and not in xml or submission of hard copy of TAR with A.O. to make the things simple and straight.

But it is not so. Perhaps they will continue their experiments with us and might bring even more versions of TAR Schema than last year, making the whole audit process on halt again and again.

In the above context, considering the various practical problems associated in implementing  the New TAR in mid of year and to further save the precious time of lakhs of CAs and Assessees wasted so far, we again demand that the whole audit process would not be hampered by CBDT even for a single day by bringing any unplanned notification or want of Utility or Schema. 

And the Government should kindly allow Previous TAR Format and Schema to continue even for the period after 24 July, 2014 and let the proposed changes to be made to TAR formats effective only w.e.f. 1.4.2014 after developing and thorough testing of a foolproof Schema Utility and in consultation with ICAI to make it more appropriate and more effective tool for the Income Tax Department.