Central Board of Direct Taxes vide its Order under section 119 dated 29-09-2015 of the Income Tax Act, 1961 has rejected the representation of KSCAA.

The relevant excerpts of the order are as under:

The association has given reasons such as disruption of normal life due to two public holidays in September, proposed Karnataka bandh on 26 ^th September and unscheduled power cuts for seeking postponement of the date for filing tax return.

The above grounds have been considered. However, the public holidays are declared in advance. Further any ‘bandh’ or any other such disruption for just one day can not be a basis for allowing extension of date. The E-filing can be done from a place of convenience or even from office/home without getting affected from external factors. Further over the past few years, there has been a tendency to rush for filing at the last moment while the same could have been done earlier without waiting for the fag end towards the due date. Therefore, in absence of any exceptional circumstances the extension of date can not be granted for these reasons.

From above it emerges that case of ‘genuine or significant hardship’ as stated in the representation does not arise. I am therefore directed to state that the representation of KSCAA seeking extension of date for filing return of income in case of assessees under compulsory audit and companies is hereby rejected for the reasons stated in paras above.  

The direction of the Karnataka High Court was as under:  

IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF SEPTEMBER, 2015

PRESENTS

THE HON’BLE MR. SUBHRO KAMAL MUKHERJEE
ACTING CHIEF JUSTICE
AND
JUSTICE B. V. NAGARATHNA

Writ Petition Nos. 41109 and 41110 of 2015 (T- IT-PIL)

Between

1. Karnataka State Chartered Accountants Association
2. Sri.Raveendra S.Kore                                                                  Petitioners

And  
1. Union of India
2. Central Board of Direct Taxes                                                    Respondents

These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to declare the decision of the respondent Nos.1 and 2 vide its  press release dated 9.9.2015  vide Annexure-A as null and void and in contravention of the provisions of Part III of the Constitution of India, by virtue of which, the respondent Nos.1 and 2 has not extended the date of filing of returns due by 30.9.2015 for assessment year 2015-16 for certain categories of assessee’s including companies and firms and individuals engaged in proprietary business/ profession, etc., whose accounts are required to be audited in terms of the Income Tax Act , 1961, and, etc.

These petitions coming on for Orders this day, the Acting Chief Justice made the following:

ORDER

In these writ petitions, the writ petitioners are asking for some extension of time for submission of income tax returns in respect of certain categories of assesses, including the companies, firms and individuals, engaged in proprietary business/ profession, whose accounts are required to be audited in terms of the Income Tax Act , 1961.

2. It is a domain of the Indian Government and the Central Board of Direct Taxes.

3. We direct the Central Board of Direct Taxes to consider the representation at Annexure- ‘C’ to these writ petitions dated September 15, 2015, peremptorily by September 29, 2015.

4. With this direction, the writ petitions stand disposed of.

5. We make no order as to costs.

Sd/-
ACTING CHIEF JUSTICE

Sd/
JUDGE

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