High Court declined to interfere in the matter of extension of the due date for filing Tax Audit Report and ITR

Last updated: 18 January 2021

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The Gujarat High Court has dismissed applications seeking an extension for filing Tax Audit Reports (TAR) and Income Tax Returns (ITR). While refusing to interfere with the decision not to extend the deadlines, the Court suggested that the Central Board of Direct Taxes (CBDT) might consider a lenient approach regarding penalties for late TAR filings. The court emphasised that it does not typically intervene in such administrative matters unless fundamental rights are affected.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No. 13653 and 660 of 2021, dated January 13, 2021] dismissed the writ applications filed for extension of the due date of filing Tax Audit Report ("TAR") and Income Tax Return ("ITR"). The Court declined to interfere in the matter and held that at this stage the Court may only observe that the Central Board of Direct Taxes ("CBDT") may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the TAR as provided under Section 271B of the Income Tax Act, 1961 ("Income Tax Act") and left it to the discretion of the CBDT in this regard.

Citation :
[R/Special Civil Application No. 13653 and 660 of 2021, dated January 13, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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