CBDT Extension of ITR due dates to 30-11-2014 but escapes TAR format 3CD deferment-Is this what was being really fought?

Here comes the direction and the order. Few termed it as "Victory of Mission ……". But, wait, is this the victory, what was being fought for or thought for by chartered accountants? If so, CBDT alone have a reason to feel triumphant, for it would have been done anyhow at the last hours, history confirms it. In fact the biggest nightmare for CBDT could have been the order deferring the revised Tax Audit Report Formats to AY 2015-16.

Tragically, as per order of the Gujarat High Court, the principal grievance made out was non-extension of the due date for filing ITR and not the deferment of revised Form 3CD, 3CA and 3CB to AY 2015-16. As against legal professionals/body engaged in ITR filing, as chartered accountants, we should have been least bothered for the date of ITR extension but for the deferment of revised formats of Tax Audit Reports  to AY 2015-16 (at least I believe so). I understand that few chartered accountants had also filed writs/other petitions which, subsequent to Gujarat High Court decision, have been withdrawn. What was the primary grivance in those withdrawn petitions is not known to me.

It is true that CBDT has extended the date for TAR submission by two months to 30-11-2014, but it hardly makes any difference because grasping the revised formats in terms of reporting needs time for deliberations and discussions which is beyond the time required to carry out the audits on the revised clauses. Also CBDT must have been made to put forward an answer as to why revised formats could not be made applicable to AY 2015-16.

Also what would happen to those assessees who have already got their Tax Audit completed well before the notification of CBDT altering the TAR Formats? Notable among such assessees would be Banks, Insurance Companies etc. Should the Central Auditors qualify their Tax Audit reports? which would certainly be the least preferred choice of those assessees.