Here we have compiled Status of Writ Filed in Various High Court for Extension of Tax Audit Due Date.
- 1. Foundation of Tax and Accounting Professionals Vs. CBDT (Delhi High Court); W.P.(C) 10459/2018
- 2. Northern India CA Federation Vs. CBDT (Delhi High Court)
- 3. Vishal Garg and others Vs UOI (Punjab and Haryana High Court)
- 4. Rajasthan Tax Consultants Association Vs UOI (Rajasthan High Court)
- 5. Lko CA Tax Practioners Association Vs UOI (Allahabad High Court)
- 6. All Gujarat federation of tax Consultants Vs UOI (Gujarat High Court)
- 7. Association Of Tax Practitioners & Hindu Economic Forum Vs. UOI (Kerala High Court)
Delhi HC has favoured the argument that signing of balance sheets without taking cognizance of final GST-2A would be like false certification on part of both assessee as well as auditor. Notices has been issued to CBDT to file reply. Next hearing on 9th October 2018. No order has yet been uploaded on Delhi High Court website. (Update on 1st October 2018)
Case came for hearing for the first time on 25.09.2018 and Hon’ble Delhi High Court has listed it for 26th November 2018.
Read Content of Writ Filed by Northern India CA Federation –NICAF files writ in Delhi HC against non extension of Tax Audit / ITR due date
HC held that as the last date for filing of the return under Section 139(1) of the Act has already been extended from 30th September, 2018 to 15th October, 2018 so present writ petition has become infructuous and may be disposed of as such.
Rajasthan High Court directed 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 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.
As due date has already been extended by CBDT order till 15th October, 2018, so the matter has become infructuous as it has lost its efficacy. Accordingly, the writ petition is dismissed as infructuous.
High Court has directed CBDT to respond on plea made by petitioner to direct CBDT to extend the due date for filing income tax returns with tax audit reports from 30.09.2018 to 30.11.2018.
In this case it was argued that once an assessee is allowed to submit returns upto 15.10.2018, the department cannot demand interest under section 234A for the extended period. Hon’ble high court posted these writ petitions for further consideration on 11.10.2018.