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Extention of e-Filing of Tax Audit Report AY 2013-14 - Is manual filing before 30-09-2013 a must?
So, the wait for extention order is over and new discussions are generating heat waves and the culprit this time is a tiny looking word "may" that innocently sits on the order dated 26-09-2013. The press release later issued by the Finance Ministry has added more fuel to the controversy.
Lots of opinion, lots of arguments, number of interpretations and legal jargons are in the air. I have no shame to admit that I am not the one who can claim an exact legally settled position on that. However I know one simple thing. Had I been the one to issue the order and the intention was to have a compulsory manual filing of Tax Audit Report by 30th September, 2013, I would have drafted the order as under:
(a) The assessee who are presently finding it difficult to upload the prescribed Reports of Audit (As referred above) in the system electronically are required to furnish the same manually before the jurisdictional Assessing Officer within the prescribed date.
Or
(a) The assessee who are presently finding it difficult to upload the prescribed Reports of Audit (As referred above) in the system electronically shall furnish the same manually before the jurisdictional Assessing Officer within the prescribed date.
and
(b) The said Report of Audit should however be furnished electronically on or before 31.10.2013
27-09-2013 | CA Ashutosh Lohani |
I have no reason to believe that that had the intention was to require a compulsory manually filing of TAR, there was anything to prevent it to make it clear without any doubts or ambiguity.
The Press release though uses the word "required" which is absent in the Order. I believe that the press release is just a communication and can't overrule the Order.
According to me, as per the order dated 26-09-2013, the due date for e-filing of Tax Audit report for AY 2013-14 stands extended to 31st of October, 2013 unless a contrary legal position is established.
24-10-2013, : CBDT has amended its order and extended the due date for Tax Audit Report (without condition of manual filing) and ITR Filing to 31-10-2013. Download the order dated 24-10-2013 >>
