{"id":13984,"date":"2019-09-28T10:41:33","date_gmt":"2019-09-28T05:11:33","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=13984"},"modified":"2019-09-28T10:41:33","modified_gmt":"2019-09-28T05:11:33","slug":"cbdt-order-u-s-119-of-the-income-tax-act-1961-extending-due-date-for-filing-roi-for-ay-2019-20","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-order-u-s-119-of-the-income-tax-act-1961-extending-due-date-for-filing-roi-for-ay-2019-20\/","title":{"rendered":"CBDT Order U\/s 119 of the Income-tax Act, 1961 Extending Due Date For Filing ROI For AY 2019-20"},"content":{"rendered":"<p>The CBDT has vide order under Section 119 of the Income-tax Act, 1961 dated 27th September 2019 extended the &#8216;due-date&#8217; for filing income-tax returns and tax audit report for AY 2019-20 from 30th September, 2019 to 31st October, 2019. However, there is no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assessees remain liable for payment of interest as per section 234A of the Act.<\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-119-order\/#blurbdl\">Click here to download the order under Section 119 of the Income-tax Act, 1961<\/a><\/div>\n<blockquote class=\"twitter-tweet\" data-cards=\"hidden\" data-lang=\"en\">\n<p lang=\"en\" dir=\"ltr\">CBDT issues order under section 119 of the Income-tax Act,1961 dated 27th September, 2019 pertaining to extension of due date for filing of ITRs &amp; Tax Audit Reports for AY 2019-20 in respect of certain category of taxpayers.<br \/>Order is available on:<a href=\"https:\/\/t.co\/sOqzT8Udqs\">https:\/\/t.co\/sOqzT8Udqs<\/a> <a href=\"https:\/\/t.co\/Lu3aV48OeV\">pic.twitter.com\/Lu3aV48OeV<\/a><\/p>\n<p>&mdash; Income Tax India (@IncomeTaxIndia) <a href=\"https:\/\/twitter.com\/IncomeTaxIndia\/status\/1177617454077374465?ref_src=twsrc%5Etfw\">September 27, 2019<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<blockquote><p>F. No. 225\/157\/2019\/ITA.II<br \/>\nGovernment of India<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue<br \/>\nCentral Board of Direct Taxes<br \/>\nNorth-Block, ITA-II Division<br \/>\nNew Delhi , the 27 September, 2019<\/p>\n<p>Order under Section 119 of the Income-tax Act, 1961<\/p>\n<p>The &#8216;due-date&#8217; for filing income-tax returns for Assessment-Year 2019-20 is 30.09.2019 for assessees covered under c1ause(a) of Explanation 2 to sub-section(l) of section 139 of the Income tax Act,1961 (&#8216;Act&#8217;) . It has been represented that some of the taxpayers are facing difficulties in filing their reports of audit and income- tax returns due to various reasons including availability of limited time with tax professionals fo r completion of audits, floods in certain parts of the country etc.<\/p>\n<p>2. On due consideration of representations from various stakeholders for extending the due date, being 30th September,2019, for filing of income-tax returns and various reports of audit pertaining to assessment year 2019-20 for assessees&#8217; covered under clause (a) of Explanation 2 to section 139(1) of the Act read with relevant provisions of the Act and Income-tax Rules, the Central Board of Direct Taxes, in exercise of its powers conferred under section 119 of the Act, hereby extends the &#8216;due-date&#8217;, for filing income-tax returns as well as all reports of audit (which are required to be filed by the said specified due date), from 30th September, 2019 to 31st October, 2019. <\/p>\n<p>However, there shall be no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assessee shall remain liable for payment of interest as per provisions of section 234A of the Act.<\/p>\n<p>(Rajarajeswari R.)<br \/>\nUnder Secretary to the Government of India<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has vide order under Section 119 of the Income-tax Act, 1961 dated 27th September 2019 extended the &#8216;due-date&#8217; for filing income-tax returns and tax audit report for AY 2019-20 from 30th September, 2019 to 31st October, 2019. However, there is no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assessees remain liable for payment of interest as per section 234A of the Act<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-order-u-s-119-of-the-income-tax-act-1961-extending-due-date-for-filing-roi-for-ay-2019-20\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-13984","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=13984"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13984\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=13984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=13984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=13984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}