Hope alive for Tax Audit report Date Extension- Petition filed by Tax Bar Association

Hope alive for Tax Audit report Date Extension- Petition filed by Tax Bar Association


Tax Bar Association, Gauhati has again approached court by filing petition for date extension. Probably, this is the only association which has kept the hope alive for date extension.  The matter has been aptly taken in its previous hearing and the court has given the association to re-approach the court if CBDT don’t consider their representation appropriately.

The question is not merely a question of date extension but it is also a question of adamancy and rigidness, said a tax professionals. Its equally a question of “Accountability”. Approaching the court is the last option for any tax professionals and tax association which no one prefers ‘Happily’.

The date should have been extended for one months itself rather than extending it in two parts of 15 days each. The present Gauhati High Court revisits is the results of adamancy by the CBDT itself, CA feels. The outcome of the Gauhati High court is eagerly awaited not only by the TBA, Gauhati but also by the CA, Advocates & Tax Officers.

As of now, there is almost no provision under many fiscal laws which imposes or recognizes the concept of the “Accountability” of the bureaucrats & politicians  in their administration. The only option left is “to approach the court” for all their lapses.

The response given by the CBDT mentions that the new year income tax return forms were notified on 3rd of April but it has failed to mention that the utility was not made available only after 2 ½ months making it impossible for the taxpayer to file the return in most of the cases. Gujarat HC has few years back directed CBDT to notify the form before the beginning of the financial year. Current year notification of new forms on 3rd of April though was ultimately not in accordance with the intent of Gujarat HC judgement in absence of the utility. Technically “it’s a contempt of court” said a tax consultant.


Also, there were number of changes that were carried out in the forms & utility in the middle of the year. It is expected that the question will be raised in the Guahati HC for the need to carry out the changes in the 3CD form in the middle of the year. Rather, the amended forms should have been notified by 31.03.2018 so as to ensure smooth implementation of the work.

It is expected that Gauhati HC will consider all such submission done in the petition filed by the Tax Bar Association of Gauhati.

CBDT in its response has also ignored to respond on “charging of interest u/s 234A” for such extended period.

Hope the best practices prevail in the tax administration. With this petition, there is alive hope alive for Tax Audit report Date Extension as a result of Petition filed now.