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It is now confirmed that Punjab and Haryana High Court on 29-09-2015 has extended the due date for filing of Income tax Returns (ITRs) for those covered under the provisions of section 44AB related to Tax Audit.

A number of writ petitions had been filed in various High Courts in this regard.

This judgment has been pronounced in response to writ petition CWP-19770/2015 filed by CA Vishal Garg and Others. Punjab and Haryana High Court has become the first High Court to direct extension of the due date.

The concluding paras of the order reads,

" To put the record straight, it is noted that arguments in the writ petition by both the sides were concluded on 28.9.2015 and the case was adjourned for today for orders. Learned counsel for the revenue has produced a copy of the order dated 28.9.2015 passed by the Rajasthan High Court on a Public Interest Litigation in The Rajasthan Tax Consultants Association and another vs. The Union of India and another, D.B. Civil Writ (PIL) Petition No.11037 of 2015, where the Hon'ble Bench has declined to interfere by referring that it is a policy decision of the Government and had relied upon decision of the Delhi High Court in Avinash Gupta's case (supra) dated 21.9.2015 where the writ petition was dismissed for extension of time. As noticed above, we have already expressed our dissent with the order passed by the Delhi High Court qua dismissing the writ petition with regard to extension of time for e-filing of the income tax returns. Accordingly, we are unable to concur with the view expressed by the Rajasthan High Court.

In view of the above, taking the totality of facts and circumstances of the case, it is considered appropriate to extend the due date for e-filing of returns upto 31st October 2015 for which the CBDT shall issue appropriate notification/instructions under Section 119 of the Act. Direction is also issued to the respondents to ensure that the forms etc. which are to be prescribed for the audit report and for e-filing the returns should ordinarily be made available on the first day of April of the assessment year. The writ petition stands disposed of accordingly.

Download Full Judgment Click Here >>

Related Updates:
Status of Petitions in various High Courts Click Here >>

Extension of Tax Audit/ITRs Date from 30-09-2015 to 31-10-2015 by Punjab and Haryana High Court | 29-09-2015 |

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