From Last Few days I was
updating the status of Writs filed in various High Courts in India for
extension of Due date of Income tax Return and tax Audit Report, which were
falling due on 30th September 2015. In all these appeal, some high courts has
ruled in favour of Assessee, Some has ruled against the Assessee, Some are yet
to decide and some left the issue at the wisdom of CBDT. So the final status of
all high courts in which appeals been filed on the issue as per my knowledge is
as follows:-
|
S.No.
|
High Court Name
|
Status on 01.10.2015 at 9.00 AM
|
|
1
|
Delhi High Court
|
Ruled in Favour of CBDT/UOI
|
|
2
|
Rajasthan High Court, Jodhpur Bench
|
Ruled in Favour of CBDT/UOI
|
|
3
|
Bombay High Court
|
Instructed CBDT to Extend Due Date to
31.10.2015
|
|
4
|
Gujarat High Court
|
Instructed CBDT to Extend Due Date to
31.10.2015
|
|
5
|
Punjab & Haryana High Court
|
Instructed CBDT to Extend Due Date to
31.10.2015
|
|
6
|
Orissa High Court
|
Instructed CBDT to Extend Due Date to
31.10.2015
|
|
7
|
Karnataka High Court
|
Instructed to CBDT to Consider
representation of Petitioner/ICAI
|
|
8
|
Calcutta High Court
|
High Court yet to decide on the issue
|
|
9
|
Andhra Pradesh & Telangana High Court at
Hyderabad
|
High Court yet to decide on the issue
|
.
.
Post High Court Instruction CBDT has yesterday
on 30.09.2015 come up with three orders by which –
it has extended the
due date of e-filing of Income Tax Return to 31.10.2015 in the State of Punjab,
Haryana, Gujarat and Union Territory of Chandigarh and
It rejected the
representation of KSCAA which it considered on the instruction of Hon’ble
Karnataka High Court.
Now the questions which arise in the mind of
various taxpayers are as follows:-
1. What is the position of Extension in the state of Rajasthan
and Delhi where High Court ruled against the Assessee?
Answer- In my Opinion Ruling of Territorial
High Court will prevail and for the Assessee falling in these Jurisdictions due
date will remain 30th September 2015.
2. What will be the due date for the Assessee falling in
Jurisdiction of High Courts which ruled in favour of Assessee but CBDT has not
issued any instruction?
Answer- They can wait for Order of CBDT as
CBDT will surely act on Order of Such High Courts and extend the due date as
per Instruction of Such High Courts.
3. What will be the status of Assessee falling in the
Jurisdiction of Karnataka High Court?
Answer- For them also due date will remain 30th September 2015 as CBDT has rejected the
representation of Petitioner.
4. What will be the status of Assessee falling under the
Jurisdiction of High Court’s where no appeal been fled and in case any appeal
been filed no judgment has come so far?
In such cases as per the decision of Hon’ble
supreme court in the case of CIT vs M/S. Vegetables Products Ltd. 88 ITR 192
Assessee may choose the Judgment of High Court which is more beneficial to him.
So Asssessee may choose the Judgment of Favourable High Courts till any
judgment comes from their jurisdictional high court. Once any Judgment comes
from Jurisdiction High Court than the same will apply.
5. In the CBDT orders dated 30.09.2015 CBDT has said that
extension is Subject to filing of Appeal by Department in Supreme Court, so
what will be the status of extension if Supreme Court decides against the
Assessee?
Answer- In my opinion for the intervening
period extension will remain in effect and no penalty can be imposed on
Assessee for delay in filing up to extended period.
Note- Please check the Relevant Law Provisions
before relying on the above.
Very Informative and useful to tax practitioners
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