The petitioner contended that in line with reality of covid-19 pandemic and due to orders and directives for work places from Government it was impossible for tax practitioners to complete audit work to issue a certificate required under section 44AB and filing returns of income within extended due date of 30-10-2020 Considering fact that time period for officials of tax department had been extended upto 31-3-2021 having regard to current covid-19 pandemic situation, some extension deserved to be given for filing of return and submission of audit report in accordance with law so that no undue hardship might be caused to taxpayers. High Court directed the CBDT to take a decision on extension of date. (AY. 2020-21)