Delhi High Court refused to extend Tax Audit due date
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a) The petitioner claims to be entitled to extension of due date of filing income-tax return (‘ITR’) (i.e., September 30, 2015) due to the delay on the part of the respondents in prescribing the ITR forms.
b) It was contended that the said forms were prescribed only vide Notification dated 29th July, 2015 and were made available only with effect from August 7, 2015. The argument of the counsel for the petitioner was that since the Assessment Year 2015-2016 commenced on 1st April, 2015 and the due date for filing the return is 30th September, 2015, so 180 days are to be made available to the assessee to file the return.
The Delhi High Court held as under:
1) The period claimed by the petitioner as a matter of right of 180 days for filing the ITR is admittedly not prescribed, neither in the Statute nor in the Rules.
2) Filing of ITR for assesses due date whereof is 180 day sis dependent upon the accounts of the assessee being audited and which audit the counsel for the petitioner admits commences only on the beginning of assessment year. The said audit, in the case of some assesses may be completed in a few days and in case of others may take longer. Thus, the time taken in audit, which is variable, will be determinative of the time available thereafter for filing the ITR. Said audit is not dependent upon the prescription of the income-tax return (‘ITR’)forms.
3) Once the audit is complete the time admittedly available from 29th July, 2015 / 7th August, 2015 to 30th September, 2015 cannot be said to be so small.
4) The Government vide Press Release dated 9th September, 2015 have already clarified that the date of 30th September, 2015 will not be extended and have advised the taxpayers to file the returns accordingly. The time available, after 7th August, 2015 and till 30th September, 2015 is not found to be illogical or unreasonable to enable the assessees to file the ITR.
5) The counsel for CBDT is unable to give the reasons for the forms are not available at the beginning of the assessment year on 1st April of every year and the same thereby causing inconvenience to the practitioners of the subject.
6) There is sufficient time available to the Government, after the Finance Act of the financial year, to finalise the forms and if no change is intended therein, to notify of the same immediately.
7) From the next assessment year Government should at least ensure that the forms which are to be prescribed for the Audit Report and for filing the ITR are available as on 1st April of the assessment year unless there is a valid reason therefore and which should be recorded in writing by the respondents themselves, without waiting for any representations to be made.
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