TAR Extension



Even though the date for uploading tax audit report is extended, still the number of audit reports uploaded and returns filed are less as compared to the previous year returns.

The main reasons that come to know for this are the repetitive nature of multiple returns in GST which the taxpayer is required to comply. This is not the only reason. It is further supported by the slow supply of required information by the clients to the Chartered Accountants.

After the 2nd date extension to 31.10.2018, the probability of further extension was already over.

However, the Gauhati High court has given another hope of further extension.

Whether the date will be further extended is the question that everyone is enquiring.

It is important to note here that the Gauhati High Court has not instructed Central Board of Direct Taxes (CBDT) for date extension. It has just asked it to consider the representations.

The petitioner Tax Bar Association, Gauhati has asked that it has made a representation for date extension on 20.09.2018 and is expecting further date extension.

The fact that the date is already extended to 31.10.2018 is duly considered in the present judgment.

Petitioner Association has kept the right to approach the court alive as it is duly mentioned in the order that “The petitioner may be permitted to move this court again for extension of time”.

It has made a clear direction to CBDT to convey its intention by passing a speaking order before 25.10.2018.

Whether CBDT will extend the date or not is still a question the answer to which is only known by CBDT. However, one thing is clear- CBDT will make a speaking order in view of the Gauhati High Court instructions.

It may be noted that in the case filed with Punjab & Haryana High court the petition was withdrawn by the petitioner well before the second Extension. Allahabad high Court and Delhi High Court had already dismissed the petitions for extending due date. In the present scenario, the petition filed at Gauhati High court will lead to a logical High Court.

It is disheartening to see the administration of Ministry of Finance on various issues faced by assesses. Narendra ji and Arun ji help the countrymen out with it…


Let us congratulate Tax Bar Association of Gauhati for taking the issue appropriately in the High Court.

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