All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court): Petition was filed in Gujarat High Court for extension of Income Tax return and Audit of FY 2019-20. The Gujarat High Court directed the respondent, CBDT to take appropriate decision regarding extension of Due date for Tax Audit Reports (TAR) and Income Tax Returns (ITR) by 12 January, 2021. Also, Posted this matter on 13th January 2021 for the next hearing.
High Court are of the view that the respondent No.1 – Union of India, Ministry of Finance should immediately look into the issue, more particularly, the representation made by various associations.
Read Also: Due date of ITR, Tax Audit and other Income Tax Compliances extended
In view of coronavirus pandemic, the Finance Ministry had extended due date many times for completing Income Tax compliances. The due date for FY 19-20 Income Tax Returns (ITR) by individual taxpayers has been extended to 10 January, 2021 from 31 December, 2020. Due dates for other compliances is as follows-
| Particulars | Due date |
| Individual ITRs | 10th Jan 2021 |
| Tax Audit and other audit | 15th Jan 2021 |
| ITR Audit Cases | 15th Feb 2021 |
| Vivad se Vishwas Scheme | 31st Jan 2021 |
| FY 19-20 GSTR 9 and GSTR 9C | 28th Feb 2021 |
Petitioner said that in line with the reality of pandemic and due to orders and directives for workplaces from the Central Government Home Ministry regarding “Work for Home”, “Staggering of work / Business hours” and “reduced workforce” it is impossible for the Tax Practitioners to complete the Audit work to issue a certificate required under section 44AB within the extended due date.
The court also said,” One additional aspect needs to be kept in mind before taking any appropriate decision that the time period for the officials of the tax department has been extended upto 31st March 2021 having regard to the current covid19 pandemic situation. If that be so, then some extension deserves to be considered in accordance with law. Let an appropriate decision be taken by 12th January 2021.”
Read Also: Income Tax: 10 Mistakes to avoid in Tax audit
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