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TMI Blog2021 (1) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... the due dates on three occasions. Now CBDT says that filing of audit reports and income tax reports cannot be delayed indefinitely. Therefore, a line has been drawn that no further extension of the due dates would be granted. Power exercised by the CBDT under section 119 of the Act is discretionary. On careful consideration of the order passed by the CBDT on 11th January, 2021 under the said provision, we are of the considered view that it cannot be said that CBDT had failed to exercise its discretion or that CBDT had acted in an arbitrary or unreasonable manner in refusing to grant further extension of the due dates. We therefore do not find any good ground to invoke our writ jurisdiction under Article 226 of the Constitution of India to direct CBDT for further extension of the due dates. Having regard to the above, we are not inclined to entertain the writ petition. - WRIT PETITION (L.) NO.955 OF 2021 - - - Dated:- 15-1-2021 - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. V. Sridharan, Senior Advocate with Mr. Vipul Joshi, Mr. S. Sriram, Mr. Harsh Kapadia, Advocates for the Petitioners. Mr. Anil Singh, ASG with Mr. Sham Walve, Advocates for the Respondents. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income in the case of those categories of assessees whose accounts are required to be audited is 15th February, 2021; and the due date for filing tax audit report under section 44AB of the Income Tax Act, 1961 (briefly the Act hereinafter) is 15th January, 2021. 6. It may be mentioned that seeking similar relief, a writ petition was filed in the Gujarat High Court by the All Gujarat Federation of Tax Consultants. By order dated 8th January, 2021 Gujarat High Court directed Union of India, Ministry of Finance to look into such grievance and, thereafter, to take an appropriate decision in accordance with law. 7. Though not part of the writ petition, at the hearing Mr. Sridharan has produced before us a copy of order dated 11 th January, 2021 passed by the CBDT under section 119 of the Act which we have taken on record. By the said order all representations made for further extension of due dates have been rejected. Since the order dated 11th January, 2021 is relevant, the same is extracted hereunder in its entirety:- F.NO.370153/39/2020 TPL GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) (TAX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) dated 31.12.2020 1 Return for Non-Audit Cases 31.07.2020 30.11.2020 31.12.2020 10.01.2021 2 Tax Audit 30.09.2020 31.10.2020 31.12.2020 15.01.2021 3 Return for Tax Audit Cases 31.10.2020 30.11.2020 31.01.2021 15.02.2021 5. Thus, it is apparent that the Government has notonly considered representations of various stakeholders but also has been proactive in providing relaxation to the taxpayers by extending due dates regularly. The table below gives the statistical data comparing the return filing statistics of A.Y. 201920 and A.Y. 2020-21 Date -this year AY 20-21 ITRs filed Daily figures Date- last year AY 19-20 ITRs filed Daily figures 05-Jan-21 5,08,48,022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11,841 93,575 09-Jan-21 2,824 26,924 26-Oct-19 10,366 91,397 10-Jan-21 1,416 16,370 27-Oct-19 2,309 30,861 11-Jan-21 28-Oct-19 6,138 59,785 12-Jan-21 29-Oct-19 10,119 1,00569 13-Jan-21 30-Oct-19 23,125 1,87,444 14-Jan-21 31-Oct-19 42,280 3,15,190 15-Jan-21 Grand Total cumulative 2,88,236 25,37,444 Grand Total cumulative 2,14,804 18,49,461 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 10 th December 2020 Singapore 2019 18 th April 2020 31 st May 2020 15 th December 2020 15 th January 2020 Canada 2019 30 th April 2020 30 th September 2020 May August 2020 30 th September 2020 Brazil 2019 1 st March 2020 30 th April 2020 30 th April 2020 30 th June 2020 8. From the above it may be seen that Government has been proactive in analyzing the situation and providing relief to assessee. However, it should also be appreciated that filing of tax returns/audit reports are essential part of the obligations of assessee and cannot be delayed indefinitely. Many functions of the Income-tax Department start only after the filing of the returns by the assessee. Filing of tax returns by assessee also results in collections of taxes either through pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular cut-off date has been fixed. These considerations can be financial, administrative or other considerations. The court must exercise judicial restraint and must ordinarily leave it to the executive authorities to fix the cut-off date. The Government must be left with some leeway and free play at the joints in this connection. 8. In fact several decisions of this Court have gone to the extent of saying that the choice of a cut-off date cannot be dubbed as arbitrary even if no particular reason is given for the same in the counter-affidavit filed by the Government (unless it is shown to be totally capricious or whimsical), vide State of Bihar v. Ramjee Prasad [(1990) 3 SCC 368: 1991 SCC (L S) 51] , Union of India v. Sudhir Kumar Jaiswal [(1994) 4 SCC 212: 1994 SCC (L S) 925 : 1994) 27 ATC 561] (vide SCC para 5), Ramrao v. All India Backward Class Bank Employees Welfare Assn. 1(2004) 2 SCC 76 2004 SCC (L S) 337] (vide SCC para 31), University Grants Commission v. Sadhana Chaudhary [(1996) 10 SCC 536: 1996 SCC (L S) 1431], etc. It follows, therefore, that even if no reason has been given in the counter-affidavit of the Government or the executive authority as to why a parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Rules, 1961 are of minor nature having no substantive effect. That apart, CBDT had already looked into the overall situation of the country in view of covid-19 pandemic and the resultant lockdown and had accordingly extended the due dates on three earlier occasions. He submits that notwithstanding the critical situation faced by the country life has to go on, so also the tax administrative machinery. 10. We have heard learned counsel for the parties at length and given our anxious consideration to the rival submisions. 11. We find from the order dated 11th January, 2020 passed by the CBDT under section 119 of the Act that across the board three extensions of the due dates have been granted. In so far filing of tax audit report is concerned, the original due date was 30th September, 2020, which was first extended to 31st October, 2020, thereafter to 31st December, 2020 and now to 15th January, 2021. In respect of filing of income tax return in those cases where tax audit report is required to be filed the original due date was 31st October, 2020 which was first extended to 30th November, 2020, thereafter to 31st January, 2021 and finally to 15th February, 2021. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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