From Last Few days there was numbers of Writs filed in various High Courts in India for extension of Due
date of Income tax Return and tax Audit Report, which were falling due on 30th
September 2015. In all these appeal, some high courts has ruled in favour of
Assessee, Some has ruled against the Assessee, Some are yet to decide and some
left the issue at the wisdom of CBDT. So the final status of all high courts in
which appeals been filed on the issue as per my knowledge is as follows:-
|
S. No.
|
High Court Name
|
Status on 01.10.2015 at 9.00 AM
|
|
1
|
Delhi High Court
|
Ruled in Favour of CBDT/UOI
|
|
2
|
Rajasthan High Court, Jodhpur
Bench
|
Ruled in Favour of CBDT/UOI
|
|
3
|
Bombay High Court
|
Instructed CBDT to Extend Due Date
to 31.10.2015
|
|
4
|
Gujarat High Court
|
Instructed CBDT to Extend Due Date
to 31.10.2015
|
|
5
|
Punjab & Haryana High Court
|
Instructed CBDT to Extend Due Date
to 31.10.2015
|
|
6
|
Orissa High Court
|
Instructed CBDT to Extend Due Date
to 31.10.2015
|
|
7
|
Karnataka High Court
|
Instructed to CBDT to Consider
representation of Petitioner/ICAI
|
|
8
|
Calcutta High Court
|
High Court yet to decide on the
issue
|
|
9
|
Andhra Pradesh & Telangana
High Court at Hyderabad
|
High Court yet to decide on the
issue
|
Post High Court Instruction CBDT has
yesterday on 30.09.2015 come up with three orders by which –
1. it has extended the due date of
e-filing of Income Tax Return to 31.10.2015 in the State of Punjab, Haryana,
Gujarat and Union Territory of Chandigarh and
2. It rejected the representation of
KSCAA which it considered on the instruction of Hon’ble Karnataka High Court.
Now the questions which arise in the
mind of various taxpayers are as follows:-
1. What is the position of Extension
in the state of Rajasthan and Delhi where High Court ruled against the
Assessee?
Answer- In my Opinion Ruling of
Territorial High Court will prevail and for the Assessee falling in these
Jurisdictions due date will remain 30th September 2015.
2. What will be the due date for the
Assessee falling in Jurisdiction of High Courts which ruled in favour of
Assessee but CBDT has not issued any instruction?
Answer- They can wait for Order of
CBDT as CBDT will surely act on Order of Such High Courts and extend the due
date as per Instruction of Such High Courts.
3. What will be the status of
Assessee falling in the Jurisdiction of Karnataka High Court?
Answer- For them also due date will
remain 30th September 2015 as CBDT has rejected the representation
of Petitioner.
4. What will be the status of
Assessee falling under the Jurisdiction of High Court’s where no appeal been
fled and in case any appeal been filed no judgment has come so far?
In such cases as per the decision of
Hon’ble supreme court in the case of CIT vs M/S. Vegetables Products Ltd. 88
ITR 192 Assessee may choose the Judgment of High Court which is more beneficial
to him. So Asssessee may choose the Judgment of Favourable High Courts till any
judgment comes from their jurisdictional high court. Once any Judgment comes
from Jurisdiction High Court than the same will apply.
5. In the CBDT orders dated
30.09.2015 CBDT has said that extension is Subject to filing of Appeal by
Department in Supreme Court, so what will be the status of extension if Supreme
Court decides against the Assessee?
Answer- In my opinion for the
intervening period extension will remain in effect and no penalty can be
imposed on Assessee for delay in filing up to extended period.
6. Do High Court orders are only for
the Assessee of their Jurisdiction or was it for the Assessee all over India?
Answer- We have not come across any
thing in the High Court orders which suggests that the Order applies only for
the Assessee falling in a Particular High Court Jurisdiction. In our opinion
High Court has extended the benefit to all the Assessees falling
under Income Tax Act, 1961 and who were required to file their Return on or
before 30.09.2015 under section 139(1) of the Income Tax Act, 1961.
7. Is it amount to Contempt of
Court?
Answers – CBDT has arbitrarily
extended the due for only for the Assessee falling in Punjab, Haryana, Gujarat
and of Union Territory of Chandigarh, so they have not fully complied the High
Court Instructions and the same may be treated as Contempt of Court by Hon’ble
High Courts.
8. Do CBDT or Hon;ble High
Courts has extended only the due date only of ITR or also of Tax Audit Reports?
Answer- In Our opinion Extension of
date of ITR will apply to Tax Audit Report also as both are integral to each
other. Earlier before introduction of Online Returns and Tax Audit Reports
Assessee was required to submit his Tax Audit Report with his Income Tax
Return.
Note- Please check the Relevant Law
Provisions before relying on the above.
- See more at:
http://taxguru.in/income-tax/extension-due-date-31102015-benefit-faqs.html#sthash.UpOZqCto.dpuf
