It return due date

Dear Aditi,

The extention has come only for those cases, which are liable for tax audit u/s 44AB, not for the other ones.

No Aditi...there is no mistake in your understanding. since the accounts of a society are liable to be audited under the co-op. societies act, the due date for the filing is 30/09/2014.

There may be a technical glitch in the software though...are you talking about the Income Tax utility?

That requirement does not apply here..thus, the date still remians 30/09/2014

yes...may be thats the case

Dear Aditi, plz go through section 139(1). A reading of this section makes it clear that 30th September is due date for filing return of income only in those cases in which the accounts are required to be audited u/s 44AB (obviously not under any other section of I.T. Act or under any other law as in your case). Therefore, it follows that the due date for filing of return in your case is 31st July and not 30th September because, although the accounts in your case are required to be audited under Coop. Act, but not under section 44AB of the I.T. Act. Thus there is no mistake in the software and loss claimed in your case can not be allowed to be carried forward to subsequent years due to clear provisions of section 139(3) read with section 80 of the I.T. Act. In case you require any other clarification in this regard, you are a welcome.