Income Tax Returns - Due Date Extended - for some States
AS is well known, there has been a strong demand, especially from chartered accountants for extending the due date for filing income tax returns those who are mandatorily required to get their accounts audited.
The CBDT was adamant, come what may, it will not extend the date. Fortunately, there are still courts in this country against the unfair might of the irresponsible bureaucrats.
Writ petitions were filed, in several High Courts. Yesterday we reported the Punjab & Haryana High Court judgement directing the CBDT to extend the date to October 31, 2015. The Gujarat High Court had also given a similar direction.
Yesterday DDT wrote, "Hopefully the Board will issue the directions today and not waste the Nation's money and time by approaching the Supreme Court.". They did, partly.
The Board has ordered that the returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh. They have also issued a similar order for the assessees of Gujarat.
Yesterday the Bombay High Court delivered an order, "CBDT is directed to forthwith issue the order/ notification under Section 119 of the Income Tax Act and extend the due date for E-filing of the Income Tax Returns in respect of the assessee who are required to file return of income by 30th September, 2015 to 31st October, 2015."
Obviously, the Board did not get the Bombay High Court order by yesterday evening and so they did not issue the extension order for Maharashtra. It is learnt that the Orissa High Court has also passed a similar order.
So, the CBDT has different due dates for returns depending on the State where you reside - and you thought the Income Tax law is uniformly applicable all over India!
The Government trumpets a lot about avoiding frivolous litigation, ease of doing business, taxpayer service and such meaningless slogans while its officers arrogantly defeat every government policy. The CBDT wants to give this relief only in States where the respective High Courts have ordered extension of the due date. The very fact that three High Courts of the country have directed the CBDT to extend the date, should have convinced the CBDT that there is a genuine problem and assessees are being unnecessarily driven to courts at huge costs and unpardonable waste of time of the heavily burdened courts.
Why should the CBDT change its forms every year and confuse everybody and then refuse to extend the date even after a couple of High Courts have directed it do so. Is it not discrimination that an assessee in Chennai has to file the return on September 30, while an assessee in Mumbai can do it on October 31 - simply because there is an order from Bombay High Court? And will heavens fall if the CBDT extends the date in other States too?
Will CBDT go to Supreme Court? CBDT is keeping its options open. The extension order for the states of Punjab, Haryana and Gujarat, states that the order shall be subject to the outcome of any further appeal/SLP which the CBDT may file against the said judgment.
CBDT seems to be determined to keep our courts and lawyers busy; shouldn't they concentrate a little more on collecting taxes? Does the FM know what is happening in the Department?
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