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

Finally, 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. download (5) As we are aware that a requirement was introduced this year which required that the tax audit report has to be filed online. However, the software utility for e-filing of the tax audit report was changed very frequently, as many as 12 times in two months and the last change was just a week before the due date. Due to the frequent changes, most of the tax audit reports could not be filed within the due date. As we know, the returns could be filed only after the tax audit report was uploaded or filed, with this confusion many taxpayers tried to file their returns on the last day. As there was huge traffic on the website, it could not bear the load of returns and reports being filed and thus the website crashed. As a consequence, many returns were filed late. Now, logically there was no fault of the taxpayers in this case and hence they said that such belated returns should also be treated as returns filed within due date so that they do not end up paying interest or losing the benefit of carry forward of losses . There was no response from the CBDT so far.  A writ petition was also been filed in this regard before the Delhi high court. Frankly speaking many taxpayers tried to be patient because there were many long-term benefits that computerization would bring, but it would be too much to expect that they should put up with such problems arising every year. The tax department must ensure that taxpayers do not suffer because of the department’s shortcomings. So the whole story is that assessee cannot be penalized for non submission / Filing of tax Audit Report as their was no fault of them. The failure was on the part of the department to maintain their site properly. Now, in view of the difficulties pointed out in Writ petition as well as representations made to committee of CBDT.