Status of Writ Petition filed in Rajasthan/Gujarat High Court for Tax Audit due date extension AY 2020-21

Writ Petition filed in Rajasthan / Gujarat High Courts for extension of due dates for filing Tax Audit report and Income Tax Returns (ITRs) for AY 2020-21

Note: With the CBDT extending due date of Tax audit report & ITRs filing for AY 2020-21 to 31.12.2020  and /or 31.01.2021, all Petitions have become infructuous Read more >>

1. Rajasthan Tax Consultants Association ( RTCA )

RTCA has filed a Writ Petition before a Division Bench of the Hon’ble Rajasthan High Court. 

The Writ seeks extension of due date for filing of Tax Audit Report (TAR) and ITRs  for the Financial Year 2019-20 ( AY 2020-21 ).

The writ prays a direction to the CBDT and Union of India to decide the representation of the petitioner extending the extension of Tax Audit Report and Income-tax Return and to direct them to extend the due date of filing of Tax Audit Report and Income-tax Return for the assessment year 2020-2021 till December 31, 2020

Download Copy of Writ Filed by RTCA Click Here >>

2. All Gujarat Federation of Tax Consultants (AGFTC)

AGFTC has also filed a petition before the Hon’ble Gujarat High Court for extension of due dates for filing Tax Audit Report and Income Tax Returns returns for A.Y. 2020-21 

Due to Covid-19 pandemic, the extension is sought by the Tax Practitioners to ensure timely filing of the TAR.

It was expected that under the powers conferred by the Taxation & Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Ordinance,  the CBDT / Government shall announce the extension,. However, following precedents, the Govt. does not seem to worried in timely announcing an extension   

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

Status of Writ Petitions filed for Tax Audit due date extension for AY 2020-21

The details of writ petitions filed for extension for AY 2020-21 (as available so far) are as under  

Bookmark the page and return to see the update on Petitions filed in High Courts and judgment/orders issued

Also read: Do Chartered Accountants have any locus standi on extension? Click Here >>

• Credit in partner’s capital account for book entry adjustments can not be added u/s 68
• Non-compliance of summons issued u/s 131 no ground to make addition u/s 68
• Assessee not obliged to demonstrate actual utilization of donation u/s 35(1)(ii)
• For Registration u/s 12AB, phrase “genuineness of activities” is interpreted liberally
• If AO rejects a reply, he has to offer opportunity of personal hearing to assessee