IN THE HIGH COURT OF DELHI AT NEW DELHI (In the matter of Public Interest Litigation) W.P.(C) No. of 2018

Transcription

1 IN THE HIGH COURT OF DELHI AT NEW DELHI (In the matter of Public Interest Litigation) W.P.(C) No. of 2018 IN THE MATTER OF: Foundation of Tax and Accounting Professionals Through its Chairman Versus 1. Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India Through its Chairman.Petitioner 2. Department of Revenue Ministry of Finance, Union of India Through its Secretary Respondents A WRIT PETITION (IN THE NATURE OF PUBLIC INTEREST LITIGATION) UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, INTER ALIA, FOR THE ISSUANCE OF: A WRIT OF CERTIORARI OR MANDAMUS OR AN APPROPRIATE WRIT FOR SEEKING DIRECTIONS/ORDER TO THE RESPONDENTS FOR MODIFICATION/QUASHING OF ORDER DATED 24 TH SEPTEMBER, 2018 UNDER SECTION 119 OF THE INCOME TAX ACT, 1961 ( the ACT ) EXTENDING THE DUE DATE FOR E-FILING OF THE INCOME TAX RETURNS ( ITR ) UNDER SECTION 139 OF THE ACT AND FURNISHING OF TAX AUDIT REPORTS UNDER SECTION 44AB OF THE ACT ( TAR ) FOR THE ASSESSMENT YEAR FROM 30 TH SEPTEMBER, 2018 TO 15TH OCTOBER, 2018IN RESPECT OF THE ASSESSEES WHO ARE REQUIRED TO FILE ITR/TAR BY 30 TH SEPTEMBER, 2018.

2 TO THE HON BLE CHIEF JUSTICE AND HIS COMPANION JUDGES OF THIS HON BLE HIGH COURT OF DELHI AT NEW DELHI THE HUMBLE PETITION OF THE PETITIONER ABOVE NAMED MOST RESPECTFULLY SHOWETH: 1. The present Writ Petition is being filed under Article 226 of the Constitution of India, seeking issuance of writ of certiorari or mandamus or an appropriate writ for seeking directions/order to the Respondents. The Petitioner has no personal interest in the present PIL and is guided by interest of society at large and has no ulterior motive in filing the present public interest litigation. 2. The Petitioner is a trust which has more than 70 members which include Advocates, Chartered Accountants, Tax Practitioners, Company Secretaries and corporates. The Petitioner has its registered office in KP-142, Maurya Enclave, Pitampura, New Delhi and formed as a voluntary non-profit organization. 3. The Respondent No. 1 is a statutory authority functioning under the Central Board of Revenue Act, 1963and responsible for the enforcement of the provisions of the Income Tax Act, 1961 ( the Act ) and the Rules framed being the Income Tax Rules, 1962 ( the Rules ). 4. The Respondent No. 2 is a department under the Ministry of Finance of the Government of India under whose supervision Respondent No. 1 functions.

3 5. The present Petition has been filed in the interest of society at large, for issue of writ of certiorari and /or mandamus or any other appropriate writ for seeking directions/order to the respondents for modification/quashing of order dated 24 th September, 2018 under section 119 of the Act extending the due date for e-filing of the ITR under section 139 of the Act and furnishing of TAR under section 44AB of the Act for the Assessment year from 30 th September, 2018 to 15thOctober, 2018in respect of the assessees who are required to file ITR/TAR by 30 th September, The Order dated 24 th September, 2018 extending the due date for e-filing of the ITR till 15 th October is attached as Annexure P That section 139 of the Act (Annexure-P-2) requires various classes of Assessee to file a return of income on or before the due date in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed. 7. That Rule 12 of the Rules prescribes various forms for filing ITR for different classes of Assessee. These forms are amended after the commencement of each Assessment Year. That the date of notification of relevant form is given as under for the Assessment Year {Notification for amendment to ITR forms and information for release of E- filing utility are attached as Annexure-P-3 (colly)}: Form Applicable for Date of Notification Date of Enabling of E-Filing ITR 3 For individuals and HUFs having income from profits and gains of business or

4 profession ITR 5 For persons other than:- (i) Individual, (ii) HUF, (iii) Company and (iv) Person filing Form ITR ITR 6 For Companies other than companies claiming exemption under section ITR 7 For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F) That the Explanation 2 to Section 139(1) of the Act defines the "Due Date" i.e. the date for filing the ITRs of following persons as 30th September of the assessment year: a. a company ; or

5 b. a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or c. a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, 9. That in respect of the above-specified class of Assessee, the due date for the Financial Year 1 st April, 2017 to 31 st March, 2018, or the Assessment Year would be 30 th September, That Section 44AB of the Act requires following classes of persons to get their accounts audited by an accountant before the specified date and furnish by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed: a. carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any previous year; or b. carrying on profession shall, if his gross receipts in profession exceed fifty lakh rupees in any previous year; or c. carrying on the business shall, if the profits and gains from the business are deemed to be the profits and gains of such person under section 44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, in any previous year; or

6 d. carrying on the profession shall, if the profits and gains from the profession are deemed to be the profits and gains of such person under section 44ADA and he has claimed such income to be lower than the profits and gains so deemed to be the profits and gains of his profession and his income exceeds the maximum amount which is not chargeable to incometax in any previous year; or e. carrying on the business shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to income-tax in any previous year, 11. That Rule 6G of the Rules prescribes various forms for filing TAR for different classes of Assessee. These forms have been amended this Assessment Year and the date of notification of relevant form is given as under for the Assessment Year {Notification for amendment to TAR forms and information for release of its e-filing utility are attached as Annexure-P-4 (colly)}: Form Applicable for Date of Notification Date of Enabling of E-Filing 3CA, 3CB, 3CD Audit report under section 44AB of the Income-tax Act,1961 in a case where the accounts of the business or profession of a person have been audited under any other law

7 12. That the Explanation 2 to Section 44AB of the Act defines the "specified date", in relation to the accounts of the assessee of the previous year relevant to an assessment year, as the due date for furnishing the return of income under sub-section (1) of section Therefore it is respectfully submitted that in respect of the above-specified class of Assessee, the due date for filing ITR as well as the TAR for the Financial Year 1 st April, 2017 to 31 st March, 2018, or the Assessment Year would be 30 th September, That this Hon ble Court in its judgment dated 21 st September, 2015 reported as Avinash Gupta v. Union of India [2015] 378 ITR 137 (Delhi)directed the respondents to ensure that the forms etc. which are to be prescribed for filing the ITR as well as TAR are available as on 1st April of the assessment year. It was directed as under: "Notwithstanding having held so, I am of the view that there is however some merit, if not legal then otherwise, in the grievance of the petitioner. The counsel for the respondents appearing on advance notice is unable to give the reasons for the forms etc. being not available at the beginning of the assessment year on 1st April of every year and the same thereby causing inconvenience to the practitioners of the subject. There is sufficient time available to the Government, after the Finance Act of the financial year, to finalize the forms and if no change is intended therein, to notify of the same immediately. There appears to be no justification for delay beyond the assessment year in prescribing the said forms. Accordingly, though not granting any relief to the petitioner for the current assessment year, the respondents are directed to, with effect

8 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 therefor and which should be recorded in writing by the respondents themselves, without waiting for any representations to be made. 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." (Emphasis Supplied) 15. That the table below shows the effective dates from which ITR or TAR for A.Y whose last date for filing falls due on 30 th September, 2018 were available for filing: Form Date of Notification Date of Enabling of E-Filing Delay from 1 st April, 2018 ITR Days ITR Days ITR Days ITR Days 3CA, 3CB, 3CD Days

9 16. Therefore, it is respectfully submitted that the above table clearly shows that the Respondents has not followed the directions of this Hon ble Court in Avinash Gupta s case (supra). 17. That the afore-said directions of this Hon ble Court in Avinash Gupta s case (supra) were concurred inter-alia by the Hon ble Punjab and Haryana High Court in its judgment reported as Vishal Garg v. Union of India [2015] 378 ITR 145 andbombay High Court in its judgment reported asthe Chamber of Tax Consultantsv. Union of India [2015]378 ITR That in view of the provisions of Rule 12 of the Rules, whereby, the assessees referred to hereinabove, are required to file the ITRs electronically, that is, online. However, for filing the tax returns, appropriate utility is required to be made available by the respondents to the assessees. Therefore, till such utility is provided by the respondents, it is not possible for the assessees to file their returns of income. Therefore, there is a duty cast upon the respondents to ensure that necessary utility for e-filing of the ITRs/TARs 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. However, as noted hereinabove, the utilities for e-filing of ITR/TAR have been made available only thereafter, thereby curtailing the time available for filing the income tax returns to a great extent. 19. That even though the utilities were made available after the lapse of considerable period after the commencement of Assessment Year in disregard of this Hon ble court directions, the same has been updated multiple times and the entire data inserted in an earlier version could not be migrated to the next updated version leading to further reduction of available time. The table

10 below shows the facts relating to updation of utilities and available time vis-a-vis the statutory time for filing of ITR/TAR: Form Time availabl e for filing Date of Enabling of E-Filing Effective time available Number of times utility modified after Last Modified release in Java Version ITR days Days ITR days Days ITR days Days ITR days Days CA,3 CB, 183 days Days CD 20. That whenever there is a schema change and the release of new utility by the CBDT, it requires time to understand the changes made in comparison to the earlier version and results in enormous loss of man hours. Every change in the utility has resulted in loss of data already stored with respect to the auditee as the new version did not accept the data stored in the previous version. 21. That unlike the earlier Assessment Years when the annual Finance Act were approved in May, the Annual

11 Budget from Financial Year are being approved by the President in March itself and therefore, the Respondents could have made available the requisite forms available from the first day of the Assessment Years as directed by various Hon ble High Courts. 22. That this is the first year for finalization of Accounts and audit of financial statements after introduction of the Integrated/Central/State Goods and Service Tax Act, 2017 ( GST Act ). 23. That the accounts of the Assessees could not yet been finalized due to uncertainties as well as technical glitches being faced by the Assessee under various compliances under the GST Act. That the Audit can only be carried out after the Accounts are finalized. 24. That certain assessees are still uncertain about the amount and availability of transitional input tax credit after the introduction of the GST and the Government of India after considering their representations has increased the time limit for filing the form (Form GST TRAN-1) for claiming the transitional tax credit up to 31 st March, 2019 vide Notification No. 48/2018-CT dated 10 th September, 2018 (Annexure-P-5). 25. That various Assessees are required to file Form GSTR-1 for submitting the details of their outward supplies. This Form automatically fills Form GSTR-2A of the buyer/receiver of the Outward Supply of the Assessee like Form 26AS in case of TDS deposited by the deductor. Various Assessees could not file their GSTR-1 for the Financial Year ending on 31 st March, 2018 due to various issues and therefore the Government has extended the due date of filing the same to 31 st October, 2018 vide Notification No. 43/2018-CT dated 10 th September, 2018(Annexure-P-6). Due to non-filing of Form GSTR-1 for the Financial Year ending on 31 st March, 2018 by the

12 supplier of the Assessee, it is not possible to reconcile the Accounts of the Assessee with its Suppliers atleast until 31 st October, The ITR also requires specific information about the GST paid/payable and the same can only be provided thereafter. One of the ITR form (ITR-3) is attached herewith as Annexure-P That unlike earlier years, the Tax Professionals has devoted significant time after the commencement of this Assessment Year in the filing of ITRs of the Assessee whose due date was 31 st July, 2018 (which was extended up to 31 st August, 2018) as for the first time, the Finance Act, 2017 has provided mandatory late filing fees under section 234F varying from Rs 1000 to Rs , if returns are filed after the due date. The increase of filing of tax return until the due date as compared to earlier year is as under: Particulars Ay Ay Increase in % Returns Until August filed 31 st 3.17 crores 5.42 crores [Source: Press Release dated 1 st September, 2018 issued by the CBDT (Annexure-P-8)] 27. That the objectives of filing TAR is to ensure that the books of account and other records are properly maintained, that they truly reflect the income of the taxpayer and claims for deduction are correctly made by him. Such audit would also help in checking fraudulent practices. A circular no. 387 issued on 6th July 1984 explains the reason of introduction of section 44AB of the Act by the Finance Act, 1984, w.e.f This circular says that the books of account and other records when

13 properly maintained by way of Tax Audit Report, they reflect the correct income of the tax payer and claims for deduction are also correctly made thereby. Such audit would also help in checking fraudulent practice. It can also facilitate the administration of tax laws by a proper presentation of the accounts before the tax authorities and thereby considerably saving the time of the Assessing Officers in carrying out routine verification, like checking correctness of totals and verifying whether purchases and sales are properly vouched or not. The time of the Assessing Officer thus save could be utilized for attending to more important investigational aspects of the case. It can be seen from this circular that with a laudable objective the introduction of TAR under section 44AB is made. 28. That in absence of such exercise of TAR by the professionals at the level of tax authorities and entire detailed exercise was required to be undertaken in examining the tax, return and verification of the various details, which may be provided by the assessees. There are intricate issues to be examined at the level of professionals so as to ensure that the correct income is revealed and proper details are presented and therefore, TAR being such a prominent filing should be prepared after proper professional care required out of it. 29. That the Respondent No-1 recently issued Notification No.33/2018, dated 20th July, 2018 (Annexure-P-4(colly)) making extensive amendments in the TAR Form 3CD [Statement of particulars required to be furnished u/s 44AB]. These changes are made operative from 20 th August, 2018 i.e. in relation to the tax audit of accounts for the Financial Year ended on 31 st March, The amended Form No. 3CD (Annexure-P-9)requires assessee to comply/furnish voluminous data. The Tax auditor is also tasked to furnish the opinion on certain

14 interpretational issues involving detailed investigation, compilation of voluminous data & in particular, relating to reporting in clauses 29A & 29B under section 56(2) of the Act involving controversial issues about treatment of the amount received. After representation from various stakeholders, the respondents had deferred two amendments vide Circular No. 6/2018, dated 17 th August, 2018 (Annexure-P-10)and the changes relevant for this Assessment Year are tabulated as under: Clause No. of Revised Form 3CD Revised/New requirements as per Revised Form 3CD 4 Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and services tax, customs duty, etc. if yes, please furnish the registration number or GST number or any other identification number allotted for the same. 19 and 24 Reporting relating to deduction claimed under section 32AD of the Income-tax Act, 1961: a) amount debited to profit and loss account; b) amount admissible; c) amounts deemed to be profits and gains. 26 Reporting on any sum payable to the Indian Railways for the use of railway assets.

15 29A Reporting of nature and amount of income chargeable under the head income from other sources : i. Advance money forfeited relating to the transfer of capital asset - Section 56(2)(ix) of the Act; ii. Receipt of any sum of money, immovable property or movable property received without consideration/ inadequate consideration Section 56(2)(x) of the Act. 30A Disclosure regarding secondary adjustment (Section 92CE of the Act) i. Whether primary adjustment has been made during the previous year? If yes, the clause as per section 92CE(1) of the Act under which it has been made and the amount. ii. If the money is required to be repatriated to India as per section 92CE(2) of the Act? If yes, whether it has been repatriated within the prescribed time? iii. If the amount is not repatriated within the prescribed time, the amount of imputed interest income on such excess money. 30B Disclosure regarding interest deduction limitation (Section 94B of the Act)

16 i. Whether the taxpayer has incurred expenditure during the previous year by way of interest or of similar nature exceeding INR 10 million as referred to in section 94B(1) of the Act? If yes, the amount of expenditure by way of interest or of similar nature incurred. ii. Earnings before interest, tax, depreciation and amortisation (EBITDA) during the previous year. iii. Amount of interest expenditure which exceeds 30% of EBITDA and details of interest expenditure brought forward as well as carried forward, as per section 94B(4) of the Act. 31 Reporting seeking particulars of receipts or payments made in cash or cheque or bank draft (not being account payee cheque or account payee bank draft) exceeding the limit specified in section 269ST of the Act. 34 Reporting requirement in respect to furnishing of statement of withholding tax or tax collected at source (TCS). 36A Reporting amounts received as deemed dividend under section 2(22)(e) of the Act. 42 Reporting requirement in respect of Form No. 61 (Statement containing particulars of declaration received in Form No. 60); Form No. 61A (SFT by specified reporting persons) and Form No. 61B (Statement of Reportable Account by prescribed reporting financial

17 institution, as per section 285BA of the Act). 43 Reporting details relating to furnishing of Country-by-country report ( CbCR ) by the taxpayer or its parent entity or alternate reporting entity: Whether the taxpayer or its parent entity or an alternate reporting entity is liable to furnish the report as referred to in section 286(2) of the Act? If yes, i. Whether report has been furnished by the taxpayer or its parent entity or an alternate reporting entity. ii. Name of parent entity. iii. Name of alternate reporting entity (if applicable). iv. Date of furnishing of report. 30. The amended form 3CD is required to be explained to the tax payers to facilitate the effective & complete reporting. The Institute of Chartered Accountants of India ( ICAI ) had released an Implementation Guide for the revised form 3CD on 23 rd August, 2018, which was also required to be studied and understood by the tax auditors. 31. For uploading of amended form 3CD electronically, schema for uploading the tax audit report has undergone updation/amendment frequently since the issuance of notification dated 20 th July, Lastly, it was amended on 7th September, That Section 119(2) of the Act empowers the Respondent No-1 to, if it considers it necessary or

18 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, general or special orders including by way of relaxation of any of the provisions of inter-alia Section 139 of the Act. 33. That in exercise of power under Section 119(2) of the Act, the Respondent No-1 can extend the date of 30th September as has been done in the current year also in relation to assessees not amenable to audit, the due date for whom was 31 st July, 2018 but was extended to 31 st August, 2018 (Order dated 26 th July, 2018 under section 119 of the Act, Annexure-P-11) due to technical glitches being faced on the e-filing portal of the Income Tax Department. 34. That after various steps taken by the Respondents for encouraging filing of ITRs, the load on the e-filing portal of the Income Tax Department has significantly increasedandleading to technical glitches, due to which considerable time is being devoted on filing an ITR warranting an extension of due date. 35. That the assessees, due date wherefore is 30th September, cannot be discriminated against vis-a-vis the assessee due date wherefore was 31st July and who were granted extension till 31st August, 2018 when the issues being faced by them are graver then them and penalty and consequences are far more. 36. It is further submitted that in case, in case the return of income is filed after the due date, it may result in genuine hardship as the assessee inter-alia loses the right: a. to carry forward the losses under section 80 of the Act; b. to claim deductions under sections 10A, 10AA and 10B of the Act; and

19 c. in view of the provisions of section 80AC of the Act, the right to claim benefits of certain deductions under the provisions of Chapter VI-A of the Act; 37. Additionally, the assessee will be liable for penal interest under Section 234A of the Act and late filing fee under section 234F of the Act. In case the TAR is not filed within due date, under section 271B of the Act, the Assessee shall be liable to penalty, of a sum equal to onehalf per cent of the total sales, turnover or gross receipts, as the case may be, in business, or of the gross receipts in profession, in such previous year or years or a sum of one hundred fifty thousand rupees, whichever is less. 38. That any lack of professional care by the tax auditor due to paucity of time leading in wrong certification/statement/verification may attract both penalty and prosecution under section 271J and section 277/278 of the Act respectively. 39. That several stake holders including the Institute of Chartered Accountants of India have made several representations to the respondents to extend the due date for filing the ITR/TAR. However, the respondents have merely granted an extension of 15 days for filing the ITR/TAR vide order dated 24 th September, 2018 with a condition that the Assessees shall be liable to pay interest under section 234A of the Act from 30 th September, 2018 itself. However, the same is not sufficient considering the nature of workload. 40. Thus, Petitioner is left with no option but to come before this Hon ble court by means of this writ petition inter-alia on the following grounds which are urged without prejudice to each other:

20 GROUNDS A. Because further non-extension of the period for filing of ITR/TAR may not only result into very genuine hardship to the tax payers, but also, created genuine difficulties on the part of the professionals, some of whom also fall in this bracket of assessees. B. Because the Respondent No. 1 cannot decline to exercise the powers under section 119 of the Act merely because the same are discretionary in nature, even when the conditions for exercise of such powers are shown to exist in view of the judgment of the Supreme Court in the case of UCO Bank v. CIT [1999] 237 ITR 889. C. Because no prejudice is caused to the revenue when the extension is granted without relaxing the imposition of interest under section 234A of the Act and the assessees as well as the taxauditorsare put to great hardship on account of the short period within which the income tax returns are to be filed. D. Because the Hon blegujarat High Court in its judgment reported as All Gujarat Federation of Tax Consultants v. CBDT [2015] 378 ITR 160 (Gujarat) observed that, the CBDT is expected to exercise the discretionary powers vested in it under section 119 of the Act to ameliorate the difficulties faced by the assessees on account of no default on their part, at least to a certain extent, by extending the due date for filing the income tax returns for a reasonable time. E. Because this Hon ble Court in its judgment dated 21 st September, 2015 reported as Avinash Gupta v. Union of India [2015] 378 ITR 137 (Delhi)directed the respondents to ensure that the forms etc. which are to be

21 prescribed for filing the ITR as well as TAR are available as on 1 st April of the assessment year. F. Because the respondents has not followed the directions of this Hon ble Court and the ITR and TAR forms were made available much after the commencement of the Assessment Year. G. Because the TAR form (3CA, 3CB and 3CD) are available for filing as sooner as 20 th August, 2018 i.e. after the delay of 141 days. H. Because Audit can only be carried out after the Accounts are finalized and the Assessment Year is the first year for finalization of Accounts and audit of financial statements after introduction of the GST Act and the accounts of the Assessees could not yet been finalized due to uncertaintiesas well as technical glitches being faced by the Assessee. I. Because unlike earlier years, the Tax Professionals has devoted significant time after the commencement of this Assessment Year in the filing of ITRs of the Assessee whose due date was 31 st July, 2018 (which was extended up to 31 st August, 2018) as for the first time, the Finance Act, 2017 has provided mandatory late filing fees under section 234F varying from Rs 1000 to Rs , if returns are filed after the due date. J. Because ITR as well as TAR form (3CA, 3CB and 3CD) has been amended extensively and the latest updationto its utility was done as late as 19 th September, K. Because Hon. Gujarat High Court, while extending the due date in relation to A.Y in its judgment reported as All Gujarat Federation of Tax Consultants v. CBDT [2014] 271 CTR 113 (Gujarat) observed that any

22 introduction or new utility/software with additional requirement in the middle of the year, ordinarily is not desirable. L. Because the time available for completion and filing of the ITR/TAR is too less as compared to the statutory available period. M. Because an Assessing Officer under the Act have 33 months (30 months from Ay ) for checking of an ITR/TAR i.e.completion of scrutiny assessment whereas the tax auditor merely have 6 months for the same and that period of 6 months too has been further reduced by the act of the respondents. N. Because the load on the e-filing portal of the Income Tax Department has significantly increased, due to which considerable time is being devoted on filing an ITR and also lead to technical glitches warranting an extension of due date. O. Because theassessees, due date wherefore is 30th September, has merely been granted extension of 15 days and cannot be discriminated against vis-a-vis the assessee due date wherefore was 31st July and who were granted extension till 31st August, 2018 i.e. 1 month. P. Because grave hardship would be caused to the Assessees as well as tax auditors in case the extension of filing the ITR/TAR is not granted. Q. Because the issuance of Impugned Order is patently bad in law and without jurisdiction, this Hon ble Court may please issue a Writ of Certiorari or Mandamus or any other appropriate Writ or Order directing the quashing/modification of the Impugned Order

23 41. Petitioner has no other alternative and efficacious remedy except to file this Writ Petition before this Hon'ble Court. 42. That the Petitioner submits that the question involved in the present writ petition has of high importance as it impacts various assesseesas well as tax auditors across India and cannot be left to the exclusively to any other authority. In these circumstances, it is prayed that this Hon ble bench admit the current writ petition for adjudication. 43. The Petitioner declares that they are not left with any other remedy under the laws, except to invoke the jurisdiction of this Hon ble Court. It is submitted that there is no alternative or equally efficacious remedy available to the Petitioner under law against the issuance of the Impugned Order. 44. Petitioners have not filed any other Writ Petition in this matter either in the Hon'ble Supreme Court of India or any other High Court. 45. The Annexures filed with this Writ Petition are true copies of their respective originals. PRAYER It is, therefore, Most Respectfully Prayed that a Writ in the nature of Certiorari and/or Mandamus or any other appropriate Writ or Order may kindly be issued and the following reliefs may kindly be granted under Article 226/227 of the Constitution of India:- a. Issue appropriate Writ, Order or Direction, thereby declaring that the delay in notifying the prescribed ITR Forms under Rule 12 of the Rules, on and after 1st of April of every assessment year, is unconstitutional and is an consequence of the abdication of powers by the Respondents; and/or

24 b. Issue appropriate Writ, Order or Direction, thereby directing the Respondents to extend/increase the due date of filing the ITR as prescribed under Section 139(1) and furnishing TAR under Section 44 AB of the Act, to the extent of delay in number of days in notifying the prescribed Income Tax Forms under Rule 12 of the Income Tax Rules 1962 after ; and/or c. Issue Writ, Order or Direction in the nature of mandamus and/or any other appropriate Writ, Order or Direction, thereby directing the Respondents no.1 and 2 to extend the date of filing of Returns due by 30 th September for Assessment Year afore-said Categories of Assessees from 15 th October, 2018 to 31 st December, 2018; and/or d. Pass any other order and/or direction, as this Hon'ble Court may deem fit proper under the facts and circumstances of the present case and in the interest of Justice. e. Issue any appropriate Writ or pass appropriate Orders or directions as may be deemed just and necessary in the facts and circumstances of the case. PETITIONER THROUGH GAGAN KUMAR/AMIT KAUSHIK ADVOCATES FOR THE APPELLANT N-117 (L.G.F), Panchsheel Park, New Delhi , India Telephone: PLACE: NEW DELHI DATED: