9911796707
TMI Blog2018 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... date for filing Tax Audit Reports and Income Tax Returns. In the course of arguments, learned counsel for the petitioner submitted that Respondent No. 2-CBDT pursuant to the powers vested in it under the Income Tax Act, 1961 (for short 'the Act') has been continuously making random alterations/modifications in the "From No. 3CD" and also in the "Utilities" and "Schemas" that are essential for e-filing of Tax Audit Reports (for short 'TARs') and Income Tax Returns (for short 'ITRs'), which are mandatorily required to be filed by the assessees' in accordance with the provisions of Section 44AB of the Act read with Rule 6G of the Income Tax Rules, 1962 (for short 'the Rules'). The most affected category of the taxpayers are the assessees' inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eft with effectively only 30 days to finalise and comply with the TARs. The quality of tax audit was effectively compromised, in view of the plethora of information sought and the short span of 72 days being provided as against 183 days contemplated under the statute. Learned counsel for the petitioner has relied upon the judgments in Vishal Garg and Others Vs. Union of India & Another, 2015 SCC OnLine P&H 5343; All Gujarat Federation of Tax Consultants Vs. Central Board of Direct Taxes and Another, 2015 SCC OnLine Guj 6220; All Gujarat Federation of Tax Consultants Vs. Central Board of Direct Taxes, 2014 SCC OnLine Guj 11148; Avinash Gupta Vs. Union of India & Others, 2015 SCC OnLine Del 12295 to argue that in similar circumstances, vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the same in accordance with law. Having regard to the submissions aforesaid as also cited judgments, orders and taking into consideration the fact that CBDT has already extended the date for filing TARs and ITRs by those assessees whose accounts are not required to be audited for a month without levy of any interest, we deem it appropriate to direct Respondent No. 2, CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due date for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably before 10.10.2018. With the aforesaid observation and directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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