In Writ petition filed by All India Chartered Accountant Forum through its secretary CA. Atul Kumar Gupta, the Hon'ble Delhi Court has passed its final verdict today.
In view of the difficulties pointed out in Writ petition as well as representations made to committiee of CBDT, the CBDT has accepted to extend the due date for filing returns and tax audit report for the assessment year 2013-14 to 31st October 2013 for assesses whose due date of filing return of income was 30th September 2013 .
The Petition was represented by Senior Advocate Prem Lata Bansal, Advocate Ruchir Bhatia and Sanjay Sharma.
Necessary clarification/circular/order has been issued by by CBDT and given below.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Dated- 24th October, 2013
Order under Section 119 of the Income-tax Act. 1961.
In exercise of powers conferred under section 119 of the Income-tax 1961, the Central Board of Direct Taxes, in continuation to order u/s 119 dated 26.09.2013 in F.No. 225/117/2013/1TA.II, hereby directs that in cases where the 'due date' of furnishing reports of audit and corresponding income-tax returns was 30th September, 2013 and where the same are furnished electronically on or before 31st October, 2013, such reports of audit and returns of income shall be deemed to have been furnished within the 'due date' prescribed under section 139 of the Income-tax Act, 1961.
Deputy-Secretary to Government of India