Extend the due date of filing Income Tax Returns u/s 139(1) of the Income Tax Act, 1961 in non-audit cases from 31/07/2023 to 31/08/2023.

Confederation of All India Traders. (An Apex Body of Trade Federations, Associations & Non-Corporate Sector of India)

“Vyapar Bhawan”

Estd: 1990

925/1, Naiwala, Karol Bagh, New Delhi-110005. Phone: +91-11-45032664, Telefax: +91-11-45032665 E-mail: teamcait@gmail.com Website: http://www.cait.in

Ref. No.: 3613/1/50

29th July, 2023

Smt Nirmala Sitharaman Hon’ble Minister for Finance Government of India

New Delhi

Dear Smt Nirmala Sitharaman Ji,

Subject: Representation to extend the due date of filing Income Tax Returns u/s 139(1) of the Income Tax Act, 1961 in non-audit cases from 31/07/2023 to 31/08/2023.

  1. The tax payers in non audit cases are required to file the return of income u/s 139(1) of the Income Tax Act by 31/07/2023. The tax payers and their consultants are facing some difficulties in preparing the and uploading the return of income. As you are aware, the data required for filing of returns are to be matched with different forms and statements such as Form No. 26AS, AIS and TIS. These form and statement were made available only at the end of the month of June 2023 on the portal. The salaried tax payers and the retired pensioners did not get Form No.16 in respect of income froma salaries and the TDS certificates issued for tax deduction at source from salary/pension and interest and dividend income. Many times it is observed that the employers and the banks do not issue TDS certificate in time. In the case of the tax payers having income from business or profession, there is a problem of TDS not being reflected in Form No. 26AS because the deductors whose books are required to be audited have deducteda the tax but not deposited in Government Account. They deposit the tax before their due date of filing of their return of income which is at a later date i., 31.10.2023.
  2. The other difficulties faced by the tax payers and the consultants are that there was heavy rain in major parts of India and there is a problem of flood, no electricity supply, no transport facility etc. due to which the tax payers and staff of the consultants could not work. The computer systems in general are not cloud based so the employees of the consultant have to attend the office to provide his services. In some cases the books of accounts have been destroyed due to flood. Secondly, the entire country is affected by viral and infectious deceases like viral fever, conjunctivitis etc due to which again the staff and tax payers are unable to comply in time.
  3. In light of the above, we request you to take into consideration the hardships faced the tax payers to issue necessary instructions for extension of the due date for filing income tax return u/s. 139(1) of the Act as per the provisions of section 119 of the Income Tax Act from 31/07/2023 to 31/08/2023. The trade shall ever remain grateful fora your kind gesture.

Thank you. With kind regards Truly yours

Praveen Khandelwal

National Secretary General Confederation of All India Traders

Fandeka Sada

Be Proud To Be A Trader