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The Gujarat High Court has rejected the writ application filed against the order under Section 119 of the Income Tax Act, 1961 dated 11th January 2021 declining to extend the time limit any further. Read the official judgment below: 1. The operative part of the order passed by this Court dated 8t
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FAQ :
The Gujarat High Court rejected a writ application that sought an extension for the due dates of filing Tax Audit Reports (TAR) and Income Tax Returns (ITR).
The court cited that the government had already extended the deadlines three times and that India's extensions were more generous than those offered by other countries. It also noted that a substantial number of returns had already been filed.
The applicants argued that the e-filing utilities were released late, and substantive amendments were made to the forms, significantly reducing the time available for tax practitioners to prepare and file returns and audit reports.
Yes, the government had extended the due dates for filing income tax returns and audit reports on three previous occasions due to the COVID-19 pandemic.
The court suggested that further extensions could adversely affect filing discipline, cause injustice to those who filed on time, and postpone revenue collection, which is needed for government relief efforts.
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