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TMI Blog2018 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.10.2018. - D. B. Civil Writ (P.I.L.) Petition No. 21774/2018 - - - Dated:- 1-10-2018 - Mr. Mohammad Rafiq And Mr. Goverdhan Bardhar JJ. For the Petitioner(s) : Mr. Siddharth Ranka with Mr. M.I. Iqbal, Mr. Saurabh Harsh. For the Respondent(s) : Mr. R.D. Rastogi, Addl. Solicitor General assisted by Mr. Chandra Shekhar Sinha. ORDER This public interest litigation has been filed by the Rajasthan Tax Consultants Association, Jaipur inter alia with the prayer that the respondents-Union of India and Central Board of Direct Taxes (for short CBDT ) may be directed to extend the due date for filing Tax Audit Reports and Income Tax Returns. In the course of arguments, learned counsel for the petitioner submitted that Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred for next assessment year vide Circular dated 17.08.2018. It is argued that amendments in the Form 3CD has made these forms far more comprehensive and detailed one. It has put substantial onus and accountability on the Chartered Accountants to verify and provide minute of the details of the respective assessee. It is argued that due to system failures and late introduction of Schema / Utility , due date of filing ITRs for assessees who were not required to get their books of accounts audited was extended by Respondent No. 2-CBDT from 31.07.2018 to 31.08.2018. Hence, Chartered Accountants are left with effectively only 30 days to finalise and comply with the TARs. The quality of tax audit was effectively compromised, in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isen, on account of which the date has been extended, is attributable to the respondents and therefore no interest should be charged. Mr. R.D. Rastogi, learned Additional Solicitor General appearing on behalf of the respondents submitted that CBDT has already in the past and in this case also considered the matter for extension of the date to a reasonable extent. If any grievance further remains, the petitioner should be required to approach Respondent No. 2-CBDT by filing representation which looking to the genuine difficulties and hardships of the taxpayers as also the Chartered Accountants shall consider the same in accordance with law. Having regard to the submissions aforesaid as also cited judgments, orders and taking into consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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