9911796707
TMI BlogORDER UNDER SECTION 119 OF INCOME TAX ACT, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... ation S.O. 3906(E) dated 29th October, 2020 the due dates for filing of returns were further extended to 31st January, 2021 for cases in which tax audit report under section 44AB of the Income tax Act ( the Act ) is required to be filed and 31st December, 2020 for all other cases. Further vide notification S.O. 4805 (E) dated 31st December, 2020 the above due dates were further extended to 15th February, 2021 and 10th January, 2021 respectively. 3. As per the Provisions of the Act the due date for filing of the audit report under section 44AB is one month prior to the due date of filing of income tax return. Therefore, the said due date was extended to 31st October, 2020 vide the Taxation and Other laws (Relaxation and Amendment of Certain Provisions) Act, 2020, 31st December, 2020 vide notification S.O. 3906(E) dated 29th October, 2020 and further to 15th January, 2020 vide notification S.O. 4805 (E) dated 31st December, 2020. 4. The due dates for payment of self-assessment tax, for taxpayers whose amount due does not exceed rupees one lakh, also coincide with the due dates for filing of income tax returns. The table below summarises the various due date extensions given: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of returns filed this year has already exceeded the number of returns filed last year up to 31st August which was the last day of filing of the all the returns other than the company/tax audit returns, by about 6%. The table below gives the statistical data comparing the filing statistics of tax audit report for A.Y. 2019-20 and A.Y. 2020-21- Date Form 3CA Form 3CB Date Form 3CA Form 3CB 20-Oct-19 2,741 29,760 04-Jan-21 3,079 27,492 21-Oct-19 5,598 51,069 05-Jan-21 3,238 28,875 22-Oct-19 7,626 62,938 06-Jan-21 3,190 30,582 23-Oct-19 9,125 75,031 07-Jan-21 3,323 31,035 24-Oct-19 10,977 87,350 08-Jan-21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USA 2019 15th April, 2020 15th October, 2020 15th April, 2020 15th October, 2020 UK 2019-2020 31 January 2021 No extension 31st December, 2020 No extension Australia 2018-2019 5th May, 2020 5th June, 2020 15th May, 2020 5th June, 2020 South Africa 2019 16th November, 2020 No extension 31st December, 2020 No extension Netherlands 2019 1st May, 2020 No extension 1st June, 2020 No extension Ireland 2019 12th November, 2020 10th December, 2020 12th November, 2020 10th December, 2020 Singapore 2019 18th April, 2020 31st May, 2020 15th December, 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court have also been considered. The Hon'ble Supreme Court in the case of Govt. of A.P. v. N. Subbarayudu, (2008) 14 see 702 at page 703: 5. In a catena of decisions of this Court it has been held that the cut-off date is fixed by the executive authority keeping in view the economic conditions, financial constraints and many other administrative and other attending circumstances. This Court is also of the view that fixing cut-off dates is within the domain of the executive authority and the court should not normally interfere with the fixation of cut-off date by the executive authority unless such order appears to be on the face of it blatantly discriminatory and arbitrary. (See State of Punjab v. Amar Nath Goyal [(2005) 6 SCC 754 : 2005 SCC (L S) 910]. *** 7. There may be various considerations In the mind of the executive authorities due to which a particular 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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