Will CBDT listen to problem of Chartered Accountants regarding E filing of audit report & Extend Due date ?


The CAs, Tax Counsel, Assessee and all their respective Forums including our various CA Associations, CA Societies and our veteran senior leaders from country, are requested to come forward in support of reasonable demands of urgent extension of the due date of filing audited income tax returns by 2 months, providing additional time of 1 month for filing of Audit Reports and to discontinue the repeated changes in e-filing Utility for this year, causing lots of undue stress, mental agony and additional burden on part of the CAs and others concerned. Besides, the manner / onus of compliance of furnishing of Tax Audit Reports Electronically should also be requested to re-established by the CBDT, after due consideration.

An open letter to ICAI,Chairman CBDT is given below requesting them to extend the due date within day or so.We request all to share the issue with all the concerned and raise the voice against illegal torture.


Honorable President, ICAI,
The Chairman, CBDT,
The Chairman, DTC of ICAI,
And Dear CA Friends,

Reg : In the matter of mandatory furnishing of Tax Audit Reports in Electronic manner; Frequent Changes in Tax Audit Report Filing Utility (PR); and Request for Extension of Due Date of Filing Income Tax Return u/s 139(1) for Tax Audit cases

Ref : CBDT Notification No. 34/2013 dated 01.05.2013 and Notification No. 42/2013/ F.No.142/5/2013-TPL] dated 11.06.2013


Where an assessee is required to furnish an audit report under relevant sections of the Income Tax Act, as notified by notifications captioned above, he has to furnish the same electronically, from A.Y. 2013-14. To facilitate this, the e-filing website of Income Tax department has released a Utility, and its modifications, from time to time. Now, we have heard that the latest version of such Audit Report Utility, PR-10, has been released on Income Tax e-filing website.

Comments are coming on its frequent release in the manner, like release of a film every Friday. PR 9 on last Friday then PR 10 this Friday. Next Friday may be PR11…, or will this saga stop this year? Only difference is that the films are released with wide publicity and PR is released in a confidential manner. Even the e-filing site of Income Tax Department does not provide any detail of its new version release under New & Updates or by Flashing it on its website. Is it not the duty of department to notify change in schema/version of Utility by press release and putting the information at its website, just to make aware of the change/ new release to its users?

In practice, only when the CAs face Error Messages while uploading XML file of Audit Reports after repeated attempts, they check by downloading the ZIP Format of Utility from e-filing site and after unzipping it, the version displays to us in a new Avtaar like Dashavtar of Kamal Hasan. Who is responsible for developing and releasing the PR in such a manner causing lots of inconvenience and hurdle to all the audit-return filing related works. Till when, CAs will witness the Trial and Error phase and be its victim.

Many days of additional working is required by CAs countrywide, with every launch of New Version of Utility, as we have to validate files afresh. Why not the latest version is declared by department as Final Version for this year for God sake. How many versions are still in the row. These questions are haunting CAs like worst of nightmares in their practice.

Sir, some of CAs are also using specialized software for purpose to ease the process, but vendors provide updates/patches after lapse of 4-7 days after launch of each version of Utility by department, making the working days further lower to the due date. But because of facilities like Print Option and Saving Data for use in future years, majority of CAs are bound to purchase and use these developed softwares.

Furthermore, the utmost responsibility of any CA while discharging his attest functions is to provide the Audit Report to his client (in black and white) under various statutes and also as per tradition. Whereas, it is the primary obligation of the client (assessee) to furnish Audit Report/ Audited Financial Statements with return in appropriate (notified) format to the designated authorities in the manner specified in the concerned Act/Statutes.

As such, why not the onus of compliance of furnishing Audit Report electronically is put on the Asseessee, who has to bear penalty for failure to non-furnish it, and who still has the legal obligation to furnish it. Why the CA fraternity to take all the mental and physical burden with sleepless nights?

Questions are also raised that where it is specified in the Income Tax Act / Rules that the Audit Reports has to be furnished electronically by the CA, except as suggested by the design/scheme of the PR Utility. Why the CAs to be made scapegoats and to take all this additional burden of preparing XML of Audit Report (3CA/CB and Particulars in 3CD) and uploading it with scanned copies of B/S, P/L.

To make the process of compliance of electronically furnishing of the Audit Report, mandatory from this year, more simple (and not to complicate things in initial year), why not only the uploading of pdf copies of the complete set of Audit Report (say 3CB-3CD) with BS-PL only required by the assessee/counsel and its subsequent online approval by Auditor (CA) as his/her undertaking of conducting the Tax Audit, at least for this very initial year if not for future, when the Utility of department is under frequent changes and not stable.

In a recent interaction of DIT (systems) with ICAI representative ,A query was raised by ICAI representative efiling utility for audit is not given alert on putting partners profit sharing ratio with total less than 100. Income Tax department clarifies that we have done it intentionally as we are just collecting the information of audit report and process the return of assessee on the basis of audit report. we are not processing the Audit report as such.If this is the case then the best is to take a scan copy of Audit report !!as suggested in para above ...(This para was Not part of original letter )

All the CAs are in utmost stress as countdown has begun and majority of Tax Audits are pending with everyone. The Tax-Counsels all over country are also much worried to e-file audited return in time, due to much slow pace of uploading of Audit Reports by CAs. Then, why not the CBDT abandons the whole scheme of e-filing of audit report at least for this assessment year, in the circumstances when a stable and error-free utility may not be provided for compliance by the Income Tax Department for a reasonable time frame prior to the due date of filing.

In the instant case, where the Utility launched by the department in its initial year itself is under frequent changes, making the compliance in time is very much difficult at all levels, either by CA or by Assessee or his tax-counsel. In such a compelling situation, the last date to furnish audited income tax returns should be kindly extended straight away for at least 2 months, with immediate announcement of it by the CBDT and not at last hours, as a measure to provide some relief to all concerned.

Also, for the specific purpose of filing/furnishing of audit reports electronically, the CBDT is hereby requested to allow One Month Additional Time for this Additional Work of uploading/approval of Audit Reports, after the due date of filing income tax return, to lower the burden on professionals, like time allowed to Companies for filing its Annual Return etc under Companies Act.

All of us from CA fraternity are certain that the DTC/ ICAI is aware of all these issues and its adverse impact on our practice. And being concerned with the genuine problems faced by its members, they are pursuing the matter with CBDT and appropriate authorities at all levels . Let us pray to the almighty and request the CBDT, that considering all these issues, a positive notification may be released very soon by CBDT in this regard.

The CAs, Tax Counsel, Assessee and all their respective Forums including our various CA Associations, CA Societies and our veteran senior leaders from country, are requested to come forward in support of above reasonable demands of urgent extension of the due date of filing audited income tax returns by 2 months, providing additional time of 1 month for filing of Audit Reports and to discontinue the repeated changes in e-filing Utility for this year, causing lots of undue stress, mental agony and additional burden on part of the CAs and others concerned. Besides, the manner / onus of compliance of furnishing of Tax Audit Reports Electronically should also be requested to re-established by the CBDT, after due consideration.

The CBDT is hereby requested to kindly consider the above issues and to provide reasonable relief soon to everybody concerned with furnishing of audit reports electronically and e-filing of respective income tax returns.

With due regards,

On behalf of Gorakhpur CA Association,Gorakhpur (U.P.)
CA Dilip Khetan ,FCA, DISA ,Betia Hata, GORAKHPUR (U.P.) Cell +91-9450231717
CA Praveen Agrawal,CA Vishnu Jalan,CA S.P. Agrawal

Please support our campaign by Share ,Like ,comment on the post and on raise your voice through sending representation on behalf of regional chapters ,associations to CBDT ,ICAI,FM

Due date has been extended ,Please read this Link 





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