Date Extension representation: Where is the Commonsense? Alternative to Date Extension is simple!


Date Extension representation: Where is the Commonsense? Alternative to Date Extension is simple!

There are more than 50 representations by various prominent associations in the country. I am pretty sure that none of the association would have been acknowledged be it ICAI, BCAS, AIFTP, etc.

The question is why do we need extension? Why the Government don’t set up a committee to just review the compliance and ensure that all the compliance by the businesses don’t happen on a single date but occur in a staggered manner. The committee must consist of the top bureaucrat of all the business compliance section like from Income Tax, GST, Lab our Laws, Company Law, FEMA, etc. All date should not fall on the single date is what commonsense demands. Even the one time settlement scheme Vivad Se Vishwas Scheme is also going to witness poor response due to other compliance falling on the same date.

This is the high time where country need to understand that the taxpayers and tax collectors are not enemies but have to be  together & work in collusion for the betterment of the country.

All of us are interested in a better tax environment and this is not possible without involvement of the entire stakeholder.


We still believe the date extension is not the solution but the final solution is somewhere else. One way is suggested above and the other ways are discussed hereunder:


Anyone who can take this concept forward with

  1. Government
  2. Court
  3. Tax Administration

Respected Sir/ Madam,

Extending the dates at the last moment is not good if it is done after causing all the pain and trouble to the taxpayers. It’s like giving medicines after giving a heart stroke. Now, since reasonable water has flown, it’s better if the date is not extended. Let the taxpayers know what they are worth.

With a request for not extending the dates, few more requests are there for your kind consideration. Hope, it will be relevant for better tax administration in the court.

  1. Please don’t extend the date but punish someone who has failed to visualize the numerous compliance falling on the same date. Taxpayers have business as their priority and not compliance. All businesses cannot afford full time accountants and in house full time tax consultants. Please try to understand the mode in which a normal taxpayer makes compliance and then design the policy.Just a request, please don’t extend the date but locate that “one” who has failed to suggest  how a normal businessmen do the compliance & how we can ensure “Ease of business”.
  2. Please don’t extend the date but punish someone who has delayed the process of releasing the schema for filing income tax return.
    How can a person file the return earlier when the taxpayers were having time at home but the scheme & utility was not available and so the taxpayers couldn’t file the return.

Persons who have defaulted on the other side need to be punished. Please don’t extend the date but penalize them.

  1. Please don’t extend the date but punish someone who is contributing to make the life of the taxpayers miserable by introducing changes in the Rules & Forms at the peak time of filing income tax returns and uploading tax audit reports. Why suddenly the best brain of the country woke up at the last minute of filing. Why not earlier? Ease of business means not suddenly changing everything at the last hour? The forms and rules got amended and the utility has taken another 4-5 days and thereafter the programmer will take another 2-4 days. Professionals would take another week’s time to understand and do the needful. Is it not fun to harass the taxpayers? Why not punish the person who has woken up at the last minute? Please don’t extend the dates but punish someone making so much fun of the country and the so called badly treated “Taxpayers” of the country.
  2. Please don’t extend the dates but punish someone who failed to respond to the representations given by numerous associations asking for date extension with all the facts and figures. Is it not the duty of the tax collector to hear and respond with yes or no when they are approached by a group of elite people with representation? Ignoring the representations is ridiculous at least when it is done by the prominent & neutral group of people. Is it not insulting them? Someone on the other side should have said that the representation is not correct as far as the facts and figures are concerned. Please don’t extend the date but penalize someone who is insulting the taxpayers.
  3. Please don’t extend the dates but catch those persons who are making the repetitive violation and ignoring court instructions year after year. Pretty sure, the court will come out with some hard instructions on this in years to come. But till it is done, penalize someone who has not taken care of the following observation of the court:
    a) Gujarat High Court in the case of All Gujarat Federation of Tax Consultants V. CBDT [SCA No.12656 of 2014] has already made a remark that any introduction or new utility/software with additional requirement in the middle of the year, ordinarily is not desirable. There are frequent violations by the Government on this front even after these pronouncements long back.
    b) In All Gujarat Federation of Tax Consultants V. CBDT [SPL No. 15075 of 2015], Hon’ble High court, have aptly directed that the Board to ensure that the forms and utilities for e-filing of income tax returns be made available on the 1st day of April of the assessment year. Please don’t extend the date but punish someone before the court does it.
  1. Please don’t extend the dates but punish someone who has extended the date for the AY 2019-20 to 30/11/2020 by citing the reason that “Genuine circumstances exists….” How can the genuine circumstances exist for the AY 2019-20 & not for AY 2020-21?
    Why not punish for misguiding for extending the due date for AY 2019-20 to 30/11/2020.
  2. Please don’t extend the date because after extension the reason pointed out will be “ In view of the representation received and to avoid genuine hardship of the taxpayers…..” Rather than mentioning that (a) We have failed in providing utility/schema timely or (b) we have woken up at the last minute and amended the laws/forms.Of-course, there won’t be any regret on the other side but every blame will be on the taxpayers. For everything, taxpayers of the Country are accountable and not the other side.
  3. Please don’t extend the date because taxpayers need to learn that they have self respect. Taxpayers need to learn that they need not be beggars every time. At some point, they need to learn that they have to adjust with the faults of others and should not blame and kill time on begging.
  4. Please don’t extend the date voluntarily because some work can best be done only after the court intervention is there. In the past also, it has happened on numerous occasions. Why do it voluntarily when the courts can ask for it? Courts are already overburdened and the issue like this is only going to kill the time of the country only. Please don’t extend the date but punish someone who will be killing the time of the Honorable Court.Let us end the process of request & representation for date extension at once for all. Let taxpayers do their duty as honest taxpayers and the tax collector do their duty by avoiding all such trials, errors and trouble.Let us stop extending the dates. Just a small request, please don’t extend the date now but penalize someone on the other side also. Let us make a new beginning.