CBDT extended ITR filing and Tax Audit due date to 31.10.2019 with interest u/s 234A. Read CBDT Order

CBDT has extended ITR filing and Tax Audit due date to 31.10.2019 

CBDT has extended the ITR and Tax Audit Report filing due date for AY 2019-20 from 30.09.2019 to 31.10.2019 in respect of all the assessees whose accounts are required to be audited. 

However interest u/s 234A shall be levied for ITRs filed after 30.09.2019

CBDT extends ITR and Tax Audit Report filing due date to 31.10.2019

CBDT Order u/s 119 for Extension 

F. No. 225/157/2019/ITA.II

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, ITA-II Division
New Delhi the 27th September, 2019

Order under Section 119 of the Income-tax Act, 1961

The ‘due-date’ for filing income-tax returns for Assessment-Year 2019-20 is 30.09.2019  for assessees covered under clause( a) of Explanation 2 to sub-section(1) of section 139 of the Income­ tax Act,1961 (‘Act’). It has been represented that some of the taxpayers are facing difficulties in filing their reports of audit and income- tax returns due to various reasons including availability of limited time  with tax professionals for completion of audits, floods in certain parts of the country etc.

2. On due consideration of representations from various stakeholders for extending the due date, being 30th September, 2019, for filing of income-tax returns and various reports of audit pertaining to assessment year 2019-20 for assessees’ covered under clause (a) of Explanation 2 to section 139(1) of the Act read with relevant provisions of the Act and Income-tax Rules, the Central Board of Direct Taxes, in exercise of its powers conferred under section 119 of the Act, hereby extends the ‘due-date’, for filing income-tax returns as well as all reports of audit (which are required to be filed by the said specified due date), from 30th September, 2019 to 31st October, 2019. However, there shall be no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assessee shall remain liable for payment of interest as per provisions of section 234A of the Act.

(Rajarajeswari R.)
Under Secretary to the Government of India

Copy to:

  1. PS to F.M./OSD to FM/PS to MOS(F)
  2. PS to Finance/Revenue Sec retary
  3. Chairman (CBDT), All Members, CBDT
  4. All Pr.CCsiT/CCsiT/Pr.DsGIT /DsGIT
  5. All Joint Secretaries/CsiT , CBDT
  6. Directors/Deputy Secretaries/Under Secretaries of Central Board of Direct Taxes
  7. ADG(Systemsf-4 with a request to place the order on official income-tax website
  8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicise widely
  9. . CIT, Data Base Cell for placing it on irsofficers website
  10. The Institute of Chartered Accountants of India, IP Estate, New Delhi
  11. All Chambers of Commerce

(Rajarajeswari  R.)
Under Secretary to the Government of India

Download CBDT Order u/s 119 Click Here >>


This post was originally published on 31.10.2017 but seems to be most relevant even now. Accordingly, the post is republished with minor modifications.

Extension of Tax Audit and ITR filing due date demands by CAs

The Moot question remains……..

Here we are, approaching fast to the deadline for completing tax audit and filing related returns of income. They say, this task would have been simpler but for the ‘catastrophe’ called GST.

It is also learnt that like in past, the Institute of Chartered Accountants of India (ICAI) has also written a representation to the Finance Minister requesting a extension of due date.

Various CA Associations have also represented the matter to the Government seeking the extension.

Interestingly, the the main reason attributed to the need for the extension is GST and resultant less time available to chartered accountants for doing the quality audit. Shockingly, one such representation even quotes suicide committed by one CA due to work pressure.

Do CAs have any locus standi on extension?

However, but for public interest, do we as chartered accountants otherwise enjoy any locus standi in the matter for extension or non extension of due dates? 

I personally believe that by doing the Tax audit u/s 44AB, ITR filing or preparing GST Returns we act merely as facilitator and are not affected by the extension or non-extension, off course barring the public cause. Regarding tax audit reports filing, it is pertinent to note that currently, under Tax Laws, there is no penal consequence for a chartered accountant for late filing a tax audit report that would give him a locus standi.

No doubt, in case of fault or negligence by CA in filing/preparing a report/return , a civil suit can still be filed against him by the assessee client claiming compensation. But that would be a case of CA accepting work beyond his capacity or acting negligently and it could never be a case for extension of due dates.

The real problem would arise when the facilitator/auditor walks into the wrong shoes and commits to something which is apparently out of his capacity or the available time frame but would not you agree that it is always a personal choice which is often driven by unprofessional practices or considerations. 

However, I am unable to understand that why every year, number of chartered accountants/other professionals would painstakingly discuss and foresee the ills of non-extension as if they are the ultimately sufferers. For the AY 2019-20, the issue of further extension of due dates to November has already gone live among chartered accountants in person and social/professional groups.

Even few CAs are quick to post that they have information on extension from “confirmed sources “. Few CAs even making of mockery of themselves by posting itinerary of CBDT Chairman. Interestingly, everyone is trying to show off how well he/she is connected. I remember in 2017 one of such chartered accountant shared this post quoting it as anti CA. I can but feel pity for them.

One thing very hard to understand is if the CAs are worried about the quality of audit in view of their time availability , why can’t they simply refuse to audit and write suitably to the client? Then perhaps the client shall find a CA who is not short of time or approach a Court of Law. By not doing that and instead asking for extension, if not the much hyped word “quality audit” in fact revolve around only the fear of loosing the clients? And it is interesting to see that despite asking extension till now in the name of quality would however all audits shall be done in just one remaining day.

Is there a truth in the perception that chartered accountants work under pressure and simply afraid of loosing clients?

Please vote!!, re-tweet, like  and share the following poll to elicit more views on this subject.

If not, the chartered accountants by pleading extensions present a picture wherein they are painted as the one at the mercy of the Government despite the fact that ultimately, the concern turns out to be a public cause only and not their cross to bear.

Should CBDT allow Company Secretaries and Cost Accountants to conduct Tax Audits?

By demanding the extensions, CAs are infact signalling the Government that they are overloaded with Tax Audit Work and CBDT should consider accepting the demands of other Institutes to include Company Secretaries and Cost Accountants in the definition of “accountant” as per Income Tax Act.

If the Government is not likely to extend the date at its own, its only their call because it has two fold consequences, first loss to exchequer and secondly taking the wrath of the assessees. If the Government is willing to take on the consequences, why can not we stand tall as Men and what if it is the Government that writes to us to bail it out instead? 

Do we have anything to be learnt from the “The Ballad of East and West” by Rudyard Kipling?

“Oh, East is East, and West is West, and never the twain shall meet,
Till Earth and Sky stand presently at God’s great Judgment Seat;
But there is neither East nor West, Border, nor Breed, nor Birth,
When two strong men stand face to face, though they come from the ends of the earth!”

Despite fighting like a Knight, why it is always we that throw pride so easily by pleading to the Government? 

CA Ashutosh Lohani

Note: The above is a transformed version of the post originally published on 28/07/2015

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