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First Writ Petition In The General Interest Of CA Members From Northern India
September, 24th 2018
             IN THE HIGH COURT OF DELHI AT NEW DELHI
                   CIVIL WRIT JURISDICTION
              WRIT PETITION (C) No. _____ OF 2018


IN THE MATTER OF:
Northern India CA Federation                       ...Petitioner
                                 Vs.
Central Board of Direct Taxes                      ...Respondent


                     DATE WISE SYNOPSIS

               Background:      Petitioner is a Non Government
               Organization (NGO) registered under the provisions
               of Societies Registration Act, 1860 established to
               promote and protect the interest of Chartered
               Accountants (CA) amongst the CA fraternity of
               Northern India. It aims at promoting the interest of
               CAs, interalia, by way of       conducting educational
               training programs; providing regular updates in the
               matters   of   accounting,    auditing,     taxation   etc.
               Members of petitioner / assessee are professional
               Chartered Accountants.


01/10/2015     Hon'ble   Revenue       secretary    acknowledging     the
               concerns of Chartered Accountants of inordinate
               delay on part of revenue in issuance of forms; utilities
               etc required for preparation & filing of e-Returns of
               Income    including Tax audit         reports   issued a
               statement by way of twitter that all the forms; etc
             required for preparation of return of incomes
             including finalizing of tax audits will be notified well in
             advance from forthcoming years.


31/03/17     Finance Bill 2017 applicable for Financial Year 2017-
             18 (Assessment Year (AY) 2018-19) passed by the
             Parliament.


01/04/18     As mandated by Hon'ble Division benches of various
             High Courts (detailed infra) and as also accepted by
             the revenue, all the final Forms, utilities, notifications
             etc required for preparation & filing of Returns of
             Income for AY 2018-19 were to be notified & finalized
             latest by this date being the first date of AY 2018-19.
             However, nothing could be done till this date by the
             Respondent.


14/04/18-    Only the first base version utility uploaded in the web
21/05/18     site of Income department required for e-filing the
             Return of Incomes.


Various      Innumerable changes made by the Income tax
dates from   department in the base utility version required for e-
20/04/18-    filing tax returns. A total of 306 changes (app.) made
19/09/18     during this time as summarized in Annexure P9.
Various      That   thereafter   on   these   various   dates    also
dates i.e.   innumerable changes made in the Tax audit
20/07/18;    reporting requirements i.e. Form No. 3CA & 3CD.
01/08/18;    Total of such changes made being 100 (app.) in No.
20/08/18;    as summarized in Annexure P7 being an admitted
01/09/18 &   position by the Income tax department itself vide its
07/09/18.    Form    3CD-Schema       Change     Document       dated
             07/09/18 (Annexure P8).


20/07/18     Yet another notification prescribed by CBDT in
             connection with tax audits required for filing return by
             30/09/18.
26/07/18     Order u/s 119 of Income tax Act, 1961 (`the Act')
             issued by CBDT extending the timeline of filing
             Return of Income in case of certain category of
             taxpayers (being essentially individuals drawing
             income from salary or individuals not subject to tax
             audit) from 31/07/18 to 31/08/18.


22/08/18     Implementation guide issued by the Institute of
             Chartered Accountants of India regarding guidance
             on implementation of amendments in tax audits
             prescribed by CBDT from time to time.


31/08/18     Detailed representation submitted by the apex body
             of Chartered Accountants viz. the Institute of
             Chartered accountants of India (ICAI) before the
             CBDT for extension of time line for submission of Tax
audit reports along with related returns from 30/09/18
to 31/10/18.       Manifest grievances and concerns
faced by the professionals & tax payers were
highlighted, interalia, being the following:
a) Revision of Form 3CD (tax audit reports) mid way
   is effectively a retrospective amendment as
   against the declared resolve of the government;
b) Introduction of many new clauses in Revised
   Form 3CD applicable w.e.f.20/08/18;
c) Sufficient      time    required   to       disseminate
   understanding and to digest changes before
   application;
d) Applicability      of    penal     provisions       u/s
   271B(inadvertently stated as 271D) for delay in
   submission of tax audit reports;
e) Issues arising due to implementation of GST law
   for the first time & its impact on the computation
   of income;
f) Extension of timeline of filing Return of Income in
   case of certain category of taxpayers (being
   essentially individuals     drawing income from
   salary or individuals not subject to tax audit) from
   31/07/18 to 31/08/18, thus, there is all the more
   reason for extending of time line in respect of
   assessee's subject to tax audit required to file
   return by 30/09/18;
g) Income tax department web site is not allowing to
   upload certain forms related with Tax audits;
           h) In view of manifest changes made there is an
                acute    burden   on     the    CAs     including   tax
                professionals;
           i)   Constant changes in utilities relating to tax audit
                forms;
           j)   Heavy floods disrupting the normal life.
10/09/18   On not receiving any response from the Respondent
           / CBDT the ICAI files another detailed representation
           outlining once again the various grievances and
           concerns faced, interalia, on account of manifest mid
           way amendments & changes in the Return utilities
           including Tax audit report etc.


17/09/18   On not receiving any response from the Respondent
           /    CBDT     the   ICAI   files    yet   another   detailed
           representation outlining once again the various
           grievances and concerns faced, interalia, on account
           of manifest mid way amendments & changes in the
           Return utilities including Tax audit report etc &
           accordingly requesting to extend the prescribed time
           line for filing return of income including tax audit from
           30/09/18 to 31/10/18.


Various    Similar representations filed by other professional
dates      associations also outlining similar grievances &
           requesting CBDT to extend the prescribed time line
           for filing return of income including tax audit & related
           forms from 30/09/18 to 31/10/18.
22/09/18   Petitioner / assessee files a detailed representation
           before the Respondent / CBDT reiterating the
           concerns expressed in the earlier representations
           made by ICAI vide their three separate submissions
           & accordingly requesting the CBDT to exercise the
           powers as entrusted u/s 119 of the Act by extending
           the due date of filing of Income tax return including
           tax audit in case of all assessee's who are required
           to furnish the same on or before 30/09/18 by at least
           a month's time till 31/10/18.


           A Single Judge Bench of this Court vide its decision
           dated 21/09/15 in the case of Avinash Gupta Vs
           UOI (2015) 378 ITR 137 (Del.) had importantly vide
           para 22 of its decision held that there appears to be
           no justification for delay beyond the assessment year
           in prescribing the forms required for preparation of
           returns including finalizing the tax audits. The
           respondent / CBDT was accordingly directed by this
           Hon'ble   Court   to,   with    effect   from   the   next
           assessment year, at least ensure that the forms, etc.,
           which are to be prescribed for the audit report and for
           filing the ITR are available as on 1st April of the
           assessment year unless there is a valid reason there
           for and which should be recorded in writing by the
           respondents themselves, without waiting for any
           representations to be made. This Hon'ble Court
           further directed that the respondents, while doing so,
to also take a decision whether owing thereto any
extension of the due date is required to be prescribed
and accordingly notify the public.
That subsequently several Division Benches of
various High Courts have unanimously held that it is
the duty of CBDT to ensure that all the forms and
utilities required for filing of Return of Incomes
including tax audits are notified latest by the 1st day
of April of the assessment year.
Gujarat High Court vide its decision in the case of All
Gujarat Federation of Tax Consultants Vs CBDT
(2015) 378 ITR 160 (Guj.) held that the power under
section 119 of the Income-tax Act, 1961, is a
beneficial power given to the Central Board of Direct
Taxes for proper administration of fiscal law so that
undue hardship may not be caused to the assessees
and the fiscal laws may be correctly applied. For
filing the tax returns, appropriate utility is required to
be made available by the Central Board of Direct
Taxes to the assessees. Therefore, till such utility is
provided, it was not possible for the assessees to file
their returns. Therefore, as held by the Gujarat High
Court there is a duty cast upon the Central Board of
Direct Taxes to ensure that necessary utility for e-
filing of the returns is made available to various
categories of assessees at the beginning of the
assessment year so that the assessees can plan
their tax matters accordingly.       The Gujarat High
Court accordingly in view of delay extended the due
date applicable for AY 2015-16 from 30th September
15 to 31 October 15. It is important to note that the
Gujarat High Court vide its clear direction directed
that henceforth the CBDT shall endeavor to ensure
that the forms and utilities required for e-filing of
returns are made available in the first day of April of
the assessment year.
To similar effect it has been so held in the decision of
Punjab & Haryana High Court in the case of Vishal
Garg & others Vs UOI 378 ITR 145 (P&H) & by the
Bombay High Court vide its decision in the case of
Chamber of Tax Consultants & others Vs UOI 378
ITR 188 (Bom.).     Under similar circumstances the
Punjab & Haryana High Court & Bombay High Court
have directed for extension of date of filing return of
income including tax audit for AY 2015-16 from
30/09/15 to 31/10/15.


On the facts for present AY 2018-19, as on 31/07/18
app. 94% of the Returns are pending for filing as per
the estimate (Annexure P5) which in fact does not
considers the growth rate for present assessment
year. There is a 71% growth rate expected in the
current year as per the Press Information Bureau
report dated 01/09/18 (Annexure P6). It is a matter
of fact that a total of 100 changes have been made in
the tax audit reporting requirements during the
months of July ­ September'18 (Annexure P7) being
an admitted fact by the Respondent itself as per
Annexure P8.         Approximately 306 changes have
been made in the tax utility in the web site of tax
department since April'18 & substantially in the
months of July ­ September '18 (Annexure P9).
Further for certain amendments made in tax audit
report (Form 3CD) no corresponding notification has
been prescribed as outlined in Annexure P15.
As per the snapshot from web site of tax department
itself (Annexure P14) more than 50% of Return filing
work is done outside office hours. This percentage is
bound to increase manifold times given the present
state of affairs.
Further the current year AY 2018-19 was also a year
of vibrancy in terms of GST implementation.                       The
inordinate     delay        in     notification     of    reporting
requirements concerning GST & other things for
instance vide notification dated 20/07/18 of CBDT is
causing      serious    difficulty         for    tax    payers    &
professionals.
In the cumulative effect all of the aforesaid
circumstances particularly the 100 changes effected
in Tax audit reporting requirements utility / schema &
306    changes effected in the various ITR forms
utility/schema in the web site of tax department since
April'18 & substantially in the months of July ­
September      '18     is        placing    not    only    the    tax
             professionals but also the various tax payers /
             assessee's in a very difficult & perplexed situation
             resulting in an environment of high uncertainty &
             stress making it impossible to comply with the
             requirement of filing the return of income including
             tax audit report & related forms.


             This situation has happened totally for reasons
             beyond the control of tax payers / assessee's and as
             a paradox the assessee's / tax payer's will be subject
             to interest / penalty / disallowances etc on account of
             non filing of return by 30/09/18,


             Hence this Petition.




Dated : 24/09/18                Piyush Kaushik
                                Advocate
                                A-455, Sector 46
                                Noida - 201301
                                Tel: 09811310355; 0120-
                                2571160;61
             IN THE HIGH COURT OF DELHI AT NEW DELHI
                   CIVIL WRIT JURISDICTION
              WRIT PETITION (C) No. _____ OF 2018


IN THE MATTER OF:
Northern India CA Federation                     ...Petitioner
                                Vs.
Central Board of Direct Taxes                    ...Respondent


AND
IN THE MATTER OF:

CIVIL WRIT PETITION UNDER ARTICLES 226/227 OF THE
CONSTITUTION       OF      INDIA      FOR    ISSUANCE        OF   AN
APPROPRIATE WRIT, ORDER OR DIRECTION(S) ESPECIALLY
A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER
APPROPRIATE         WRIT        THEREBY          DIRECTING        THE
RESPONDENT        TO    EXTEND        BY    VIRTUE    OF    POWERS
BESTOWED U/S 119 OF INCOME TAX ACT, 1961, THE DUE
DATE FOR FILING OF INCOME TAX RETURN INCLUDING TAX
AUDIT    REPORTS       AND     OTHER        FORMS    IN    CASE   OF
ASSESSEE'S REQUIRED TO FURNISH THE SAME ON OR
BEFORE 30/09/2018 BY AT LEAST A MONTHS FURTHER TIME
I.E.    BY    31/10/2018     PURSUANT         TO     INNUMERABLE
DIFFICULTIES FACED BY TAX PAYERS / PROFESSIONALS AS
DETAILED IN VARIOUS REPRESENTATIONS BEFORE THE
RESPONDENT FROM TIME TO TIME PARTICULARLY &
INTERALIA BEING A SIGNIFICANTLY HIGH NUMBER OF
AMENDMENTS        EFFCECTED        BY      THE   RESPONDENT        IN
  REPORTING        REQUIREMENTS         &   INCOME      TAX     UTILITY
  MAINLY DURING THE MONTHS OF JULY-SEPTEMBER'18.


  TO,
        HON'BLE THE CHIEF JUSTICE AND HIS COMPANION
        JUDGES OF THE HON'BLE HIGH COURT OF DELHI AT
        NEW DELHI


  MOST RESPECTFULLY SHOWETH:


1. That the Petitioner is filing the present Writ Petition under Articles
   226/227 of the Constitution of India for issue of an appropriate
   writ, order or directions especially a writ in the nature of
   mandamus or any other appropriate writ thereby directing the
   respondent to extend by virtue of powers bestowed u/s 119 of the
   Income tax Act, 1961, the due date for filing of Income tax Return
   including tax audit reports and other forms in case of assessee's
   required to furnish the same on or before 30/09/2018 by at least
   a months further time i.e. by 31/10/2018 pursuant to innumerable
   difficulties faced by tax payers / professionals as detailed in
   various representations before the respondent from time to time
   particularly & interalia being a significantly high number of
   amendments effected by respondent in reporting requirements &
   Income tax utility particularly during the months of July-
   September'18.
     FACTS.


2.   Petitioner is a Non Government Organization (NGO) registered
     under the provisions of Societies Registration Act, 1860
     established to promote and protect the interest of Chartered
     Accountants (CA) amongst the CA fraternity of Northern India. It
     aims at promoting the interest of CAs, interalia, by way of
     conducting educational training programs; providing regular
     updates in the matters of accounting, auditing, taxation etc.
     Members of petitioner / assessee are professional Chartered
     Accountants.


3.   That     on   01/10/2015     the   Hon'ble     Revenue     secretary
     acknowledging the concerns of Chartered Accountants of
     inordinate delay on part of revenue in issuance of forms; utilities
     etc required for preparation & filing of e-Returns of Income
     including Tax audit reports issued a statement by way of twitter
     that all the forms; etc required for preparation of return of
     incomes including finalizing of tax audits will be notified well in
     advance from forthcoming years.           True copy of same is
     enclosed as Annexure P1.


4.   That on 31/03/2017 the Finance Bill 2017 applicable for
     Financial Year 2017-18 (Assessment Year (AY) 2018-19)
     passed by the Parliament.


5.   As mandated by Hon'ble Division benches of various High
     Courts (detailed infra) and as also accepted by the revenue, all
     the final Forms, utilities, notifications etc required for preparation
      & filing of Returns of Income for AY 2018-19 were to be notified
      & finalized latest by 01/04/2018 date being the first date of AY
      2018-19. However, nothing could be done till this date by the
      Respondent.


6.    That thereafter between 14/04/18- 21/05/18 only the first base
      version utility uploaded in the web site of Income department
      required for e-filing the Return of Incomes.


7.    That thereafter on various dates from 20/04/18 ­ 19/09/18
      innumerable changes made by the Income tax department in the
      base utility version required for e-filing tax returns. A total of 306
      changes (app.) made during this time as summarized in
      Annexure P9.


8.    That thereafter also on various dates 20/07/18; 01/08/18;
      20/08/18; 01/09/18 & 07/09/18 innumerable changes made by
      Income tax department in the Tax audit reporting requirements
      i.e. Form No. 3CA & 3CD. Total of such changes made being
      100 (app.) in No. as      summarized in Annexure P7 being an
      admitted position by the Income tax department itself vide its
      Form    3CD-Schema        Change     Document      dated    07/09/18
      (Annexure P8).


9.     That thereafter on 20/07/18 yet another notification prescribed
       by CBDT in connection with tax audits required for filing return
       by 30/09/18, true copy enclosed as Annexure P10.


10.    That thereafter on 26/07/18 an order u/s 119 of Income tax Act,
       1961 (`the Act') issued by CBDT extending the timeline of filing
      Return of Income in case of certain category of taxpayers
      (being essentially individuals drawing income from salary or
      individuals not subject to tax audit) from 31/07/18 to 31/08/18.
      True copy of same enclosed as Annexure P12.


11.   That on 22/08/18 an implementation guide issued by the
      Institute of Chartered Accountants of India regarding guidance
      on implementation of amendments in tax audits prescribed by
      CBDT from time to time, extracts from same enclosed as
      Annexure P13


 12. That on 31/08/18 a detailed representation was submitted by
      the apex body of Chartered Accountants viz. the Institute of
      Chartered accountants of India (ICAI) before the CBDT for
      extension of time line for submission of Tax audit reports along
      with related returns from 30/09/18 to 31/10/18.            Manifest
      grievances and concerns faced by the professionals & tax
      payers were highlighted, interalia, being the following:


      a. Revision of Form 3CD (tax audit reports) mid way is
        effectively a retrospective amendment as against the
        declared resolve of the government;
      b. Introduction of many new clauses in Revised Form 3CD
        applicable w.e.f.20/08/18;
      c. Sufficient time required to disseminate understanding and to
        digest changes before application;
      d. Applicability of penal provisions u/s 271B(inadvertently
        stated as 271D) for delay in submission of tax audit reports;
   e. Issues arising due to implementation of GST law for the first
      time & its impact on the computation of income;
   f. Extension of timeline of filing Return of Income in case of
      certain category of taxpayers (being essentially individuals
      drawing income from salary or individuals not subject to tax
      audit) from 31/07/18 to 31/08/18, thus, there is all the more
      reason for extending of time line in respect of assessee's
      subject to tax audit required to file return by 30/09/18;
   g. Income tax department web site is not allowing to upload
      certain forms related with Tax audits;
   h. In view of manifest changes made there is an acute burden
      on the CAs including tax professionals;
   i. Constant changes in utilities relating to tax audit forms;
   j. Heavy floods disrupting the normal life.


   True copy of same enclosed as Annexure P2.


13. That on not receiving any response from the Respondent /
    CBDT the ICAI files another detailed representation dated
    10/09/18 outlining once again the various grievances and
    concerns faced, interalia, on account of manifest mid way
    amendments & changes in the Return utilities including Tax
    audit report etc. True copy of same enclosed as Annexure P3.


14. That still on not receiving any response from the Respondent /
    CBDT the ICAI files yet another detailed representation dated
    17/09/18 outlining once again the various grievances and
    concerns faced, interalia, on account of manifest mid way
    amendments & changes in the Return utilities including Tax
    audit report etc & accordingly requesting to extend the
    prescribed time line for filing return of income including tax
    audit from 30/09/18 to 31/10/18. True copy of same enclosed
    as Annexure P4.


15. That similar representation were also filed by other professional
    associations outlining similar grievances & requesting CBDT to
    extend the prescribed time line for filing return of income
    including tax audit & related forms from 30/09/18 to 31/10/18.
    True copy of same enclosed as Annexure P17.


16. That thereafter on 22/09/18 petitioner / assessee files a
    detailed representation before the Respondent / CBDT
    reiterating   the   concerns     expressed     in   the   earlier
    representations made by ICAI vide their three separate
    submissions & accordingly requesting the CBDT to exercise
    the powers as entrusted u/s 119 of the Act by extending the
    due date of filing of Income tax return including tax audit in
    case of all assessee's who are required to furnish the same on
    or before 30/09/18 by at least a month's time till 31/10/18. True
    copy of same enclosed as Annexure P16.


 LEGAL POSITION.



17. U/s 119(2)(a) of the Act the CBDT may if it considers it
   necessary or expedient so to do, for the purpose of proper and
   efficient management of the work of assessment and collection
   of revenue issue from time to time whether by way of relaxation
   of any of the provisions, interalia, of section 139 of the Act
    general or special orders in case of class of cases setting forth
    directions or instructions not being prejudicial to assesses as to
    the guidelines, principles or procedures to be followed by other
    income-tax authorities in the work relating to assessment or
    collection of revenue or the initiation of proceedings for the
    imposition of penalties and any such order may, if the Board is
    of opinion that it is necessary in the public interest so to do, be
    published and circulated in the prescribed manner for general
    information.


18. A Single Judge Bench of this Court vide its decision dated
    21/09/15 in the case of Avinash Gupta Vs UOI (2015) 378 ITR
    137 (Del.) had importantly vide para 22 of its decision held that
    there appears to be no justification for delay beyond the
    assessment year       in prescribing the forms required for
    preparation of returns including finalizing the tax audits. The
    respondent / CBDT was accordingly directed by this Hon'ble
    Court to, with effect from the next assessment year, at least
    ensure that the forms, etc., which are to be prescribed for the
    audit report and for filing the ITR are available as on 1st April of
    the assessment year unless there is a valid reason there for and
    which should be recorded in writing by the respondents
    themselves, without waiting for any representations to be made.
    This Hon'ble Court further directed that the respondents, while
    doing so, to also take a decision whether owing thereto any
    extension of the due date is required to be prescribed and
    accordingly notify the public.
19. That subsequently several Division Benches of various High
    Courts have unanimously held that it is the duty of CBDT to
    ensure that all the forms and utilities required for filing of Return
    of Incomes including tax audits are notified latest by the 1st day
    of April of the assessment year.


20. Gujarat High Court vide its decision in the case of All Gujarat
    Federation of Tax Consultants Vs CBDT (2015) 378 ITR 160
    (Guj.) held that the power under section 119 of the Income-tax
    Act, 1961, is a beneficial power given to the Central Board of
    Direct Taxes for proper administration of fiscal law so that undue
    hardship may not be caused to the assessees and the fiscal
    laws may be correctly applied. For filing the tax returns,
    appropriate utility is required to be made available by the Central
    Board of Direct Taxes to the assessees. Therefore, till such
    utility is provided, it was not possible for the assessees to file
    their returns. Therefore, as held by the Gujarat High Court there
    is a duty cast upon the Central Board of Direct Taxes to ensure
    that necessary utility for e-filing of the returns is made available
    to various categories of assessees at the beginning of the
    assessment year so that the assessees can plan their tax
    matters accordingly. The Gujarat High Court accordingly in view
    of delay extended the due date applicable for AY 2015-16 from
    30th September 15 to 31 October 15. It is important to note that
    the Gujarat High Court vide its clear direction directed that
    henceforth the CBDT shall endeavor to ensure that the forms
    and utilities required for e-filing of returns are made available in
    the first day of April of the assessment year.
21. To similar effect it has been so held in the decision of Punjab &
      Haryana High Court in the case of Vishal Garg & others Vs
      UOI 378 ITR 145 (P&H) & by the Bombay High Court vide its
      decision in the case of Chamber of Tax Consultants & others
      Vs UOI 378 ITR 188 (Bom.). Under similar circumstances the
      Punjab & Haryana High Court & Bombay High Court have
      directed for extension of date of filing return of income including
      tax audit for AY 2015-16 from 30/09/15 to 31/10/15.


22.    GROUNDS.


      A. BECAUSE on the facts for present AY 2018-19, as on date
         app. 94% of the Returns are pending for filing as per the
         estimate (Annexure P5) which in fact does not even
         considers the growth rate for present assessment year.


      B. BECAUSE there is a 71% growth rate expected in the
         current year as per the Press Information Bureau report
         dated 01/09/18 (Annexure P6).


      C. BECAUSE it is a matter of fact that a total of 100 changes
         have been made in the tax audit utility / schema reporting
         requirements during the months of July ­ September'18
         (Annexure P7) being an admitted fact by the Respondent
         itself as per Annexure P8.


      D. BECAUSE approximately 306 changes have been made in
         the various ITR forms utility / schema in the web site of tax
  department since April'18 & substantially in the months of
  July ­ September '18 (Annexure P9).


E. BECAUSE for certain amendments made in tax audit report
  (Form   3CD)     no corresponding notification has            been
  prescribed as outlined in Annexure P15.


F. BECAUSE per the snapshot from web site of tax department
  itself (Annexure P14) more than 50% of Return filing work is
  done outside office hours.      This percentage is bound to
  increase manifold times given the present state of affairs.


G. BECAUSE the current year AY 2018-19 was also a year of
  vibrancy in terms of GST implementation.            The inordinate
  delay in notification of reporting requirements concerning
  GST & other things for instance vide notification dated
  20/07/18 of CBDT is causing serious difficulty for tax payers
  & professionals.


H. Because   the     cumulative   effect   all   of   the   aforesaid
  circumstances particularly the 100 changes effected in Tax
  audit utility/schema/ reporting requirements & 306 changes
  effected in various ITR forms / utility/ schema in the web site
  of tax department since April'18 & substantially in the months
  of July ­ September '18 is placing not only the tax
  professionals but also the various tax payers / assessee's in
  a very difficult & perplexed situation resulting in an
  environment of high uncertainty & stress making it
  impossible to comply with the requirement of filing the return
  of income including tax audit report & related forms.
     I. BECAUSE the aforesaid situation has happened totally for
       reasons beyond the control of tax payers / assessee's /
       Chartered Accountants including members of the petitioner
       and as a paradox all of above parties will be subject to
       interest / penalty / disallowances etc etc on account of non
       filing of return by 30/09/18.


     J. BECAUSE there is no alternative remedy available with the
       Petitioner to challenge the impugned order except by way of
       this Petition under Articles 226/227 of the Constitution of
       India.


     K. BECAUSE the balance of convenience is in favor of
       Petitioner & against the Respondent.




23. That on the present subject matter the Petitioner has not filed
    any similar writ petition before this Court or any other Court or
    Supreme Court.


24. That all the annexures annexed to the writ petition are the true
    copies of their respective originals.
                                  PRAYER

    In view of the facts and circumstances of the case and the
    averments made above, the Petitioner respectfully prays that this
    Hon'ble Court may graciously be pleased to:

 i. Issue of an appropriate writ, order or directions especially a writ in
    the nature of mandamus or any other appropriate writ thereby
    directing the respondent to extend by virtue of powers bestowed
    u/s 119 of the Income tax Act, 1961, the due date for filing of
    Income tax Return including tax audit reports and other forms in
    case of assessee's required to furnish the same on or before
    30/09/2018 by at least a months further time i.e. by 31/10/2018
    pursuant to innumerable difficulties faced by tax payers /
    professionals as detailed in various representations before the
    respondent from time to time particularly & interalia being a
    significantly high number of amendments effected by respondent
    in reporting requirements & Income tax utility particularly during the
    months of July- September'18;


ii. Award cost of these proceedings to the Petitioner;


iii. Pass such further order(s) that this Hon'ble Court may deem fit in
    the given facts and circumstances of the case.




                                                          PETITIONER
      THROUGH



New Delhi :     Piyush Kaushik
                Advocate
Dated :         A-455, Sector 46
                Noida - 201301
                Tel: 09811310355; 0120-
                2571160;61

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