High Court of Gujarat on Tax Filing Deadlines & Portal Glitches: Practical Solutions Needed The High Court of Gujarat addressed issues regarding the extension of due dates for filing Tax Audit Reports and Income Tax Returns for the assessment ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court of Gujarat on Tax Filing Deadlines & Portal Glitches: Practical Solutions Needed
The High Court of Gujarat addressed issues regarding the extension of due dates for filing Tax Audit Reports and Income Tax Returns for the assessment year 2021-2022, technical glitches in the online portal, and the request for physical filing due to portal issues. The court emphasized the need for practical solutions to ensure effective compliance with extended timelines, urging authorities to promptly address portal problems. The judgment highlighted the challenges faced by Chartered Accountants and the potential penalties and interest resulting from portal difficulties. The court issued notices to respondents and sought discussions with relevant authorities to resolve the issues promptly.
Issues: Extension of due date for filing Tax Audit Report and Income Tax Returns for assessment year 2021-2022, levy of interest under Section 234A of the Income Tax Act, technical glitches in the online portal for uploading audit reports, request for physical filing of TAR/ITR due to portal issues.
The High Court of Gujarat heard two writ applications with similar issues raised by the Southern Gujarat Income Tax Bar Association seeking various reliefs related to the extension of due dates for filing Tax Audit Reports and Income Tax Returns for the assessment year 2021-2022. The court treated one application as the lead matter for convenience. The litigation focused on the extension of due dates and the levy of interest under Section 234A of the Income Tax Act, 1961. The court had previously dealt with a similar matter and extended the due date for filing reports and returns. The court emphasized the technical glitches in the online portal causing difficulties for Chartered Accountants in uploading audit reports, potentially leading to penalties and interest. The court urged authorities to address portal issues promptly. The CBDT had issued Circular No.01/2022 extending timelines for various filings due to COVID-related challenges and technical difficulties. The court noted the extension but highlighted that the extension did not apply to certain cases exceeding a specified tax amount. The court also considered a request for physical filing of TAR/ITR due to ongoing portal issues. The court appreciated the extension but emphasized the need for practical solutions to address portal problems effectively. The court issued notices to the respondents and requested discussions with the concerned authorities to resolve the issues promptly.
In conclusion, the judgment addressed the extension of due dates, technical glitches in the online portal, and the request for physical filing due to portal issues, emphasizing the need for practical solutions to ensure effective compliance with the extended timelines.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
