The petitioner, Chartered Accountants Association, Surat (CAAS) urged the hurdles that the taxpayers see while uploading the audit report towards the intention of furnishing the ITR. the Circular No.17/2021 provided by the Ministry of Finance Department of Revenue, CBDT on 09.09.2021 compare to the extension of the time limit for furnishing the ITR and distinct audit reports of AY 2021-22 prima facie it seems that the writ petitioners are suffered through the clarification 1 inside the circular.
Despite generating UDIN on account of technical glitches, the audit reports do not get uploaded. When the audit report is not uploaded and the return does not furnish in time there is some entail interest under Sections 234A and 234B correspondingly, late fees under Section 234F, and fine under Section 271B of the Act correspondingly.
The two judges, Justice J.B.Pardiwala and Justice Nisha M.Thakore ruled that it is good to find out that the respondent with the immediate action had seen the technical issues that are seen in the portal. The respondent has control over the portal if the respondents are the only ones who maintain the performance of the portal.
At this phase, Mr Devang Vyas, the learned Additional Solicitor General of India, received information that CBDT has issued a Circular No.01/2022 dated 11.01.2022 extending the duration of furnishing the ITR and different reports of audit towards the assessment year 2021-22.
The last date of filing the audit report under any provision of the act towards the former year 2020-21 that was 30th Sept 2021 towards the case of the taxpayers provided in clause (a) of Explanation 2 to sub-section (1) of Section 139 of the Act, as extended to 31st October 2021 and 15th January 2022 by Circular No.9/2021 on 20.05.2021 and Circular No.17/2021 on 09.09.2021 correspondingly gets extended to 15th February 2022.
The last date of filing the report of the audit beneath any provision of the act for the former year 2020-21 which was 31st Oct 2021 if the taxpayers referred in clause (aa) of Explanation 2 to sub-section (1) of Section 139 of the Act, is hereby extended to 15th February 2022.
“Post this matter on 08.02.2022 to enable the respondents to file their counter. One copy of the counter shall be furnished to the learned counsel appearing for the writ applicants well in advance. The further progress in the matter with regard to the technical glitches shall be reported to us on the next date of hearing,”
