S.139.1 TIME EXTENSIONS FOR UT OF JK AND LADDAKH – more serious minded approach is required- clarification for due date extended to 30.06.2020 is desirable.

[DEV KUMAR KOTHARI]

In the following table author has summarised Orders of CBDT extending due date for filing of ROI in Union territory of Jammu Na Kashmir and Union Territory of Laddakh. According to the latest order / Circular now last date is 31.03.2020 and ROI filed within this date, will be treated as filed within time allowed u/s 139.1. That means no interest u/s 234A will be charged and any disadvantage applicable to belated ROI will not apply.

CIRCULAR DATED	DATE EXTENDED TO	Remarks:
23.03.2020	31.03.2020	All cases – deemed filed u.s. 139.1
24.12.2019	31.01.2020	All cases – deemed filed u.s. 139.1
31.10.2019	30.11.2019
27.09.2019,	31.10.2019 (from 30.09.2019)	Tax audit cases Int. us.234A will apply)
23.07.2019,	31.08.2019 (from 31.07.2019)	General cases. (changed by subsequent circular to deem ROI filed within 31.03.2020 as per S.139.1.

Unmindful extensions:

It appears that orders/ Circulars are issued without proper appraisal of situation prevailing and possibility of improvement and thus with lack of foresight. Merely because power is given it should not be exercised again and again by extending due dates for short duration. We also find that some time lags are not covered by Circulars, and therefore in some circulars, it is stated that ROI filed as on date of Circular shall be deemed to have been filed within time allowed u.s. 139.1.

Situation due to COVID 19 likely locked down not considered:

It is surprising that while issuing latest Circular dated 23.03.2020 extending due date to 31.03.2020 , just for one weekm, prevailing  situation of internet, problems due to COVID,   problems in transportation and communication etc. were not considered, otherwise extension of just one week would not have been allowed.

Information is that though internet facility is available in said two UT,  but there are lot of failures while working , speed is very slow, only after 11:30 PM slightly better speed is available but even in late night, it is difficult to upload documents even in city of Jammu.

It cannot be that CBDT was not aware of situations prevailing and likely press release of FM dated 24.03.2020 in which FM has announced that certain due dates will be extended from 31.03.2020   to 30.06.2020. But there is no clarity about ROI (belated ROI, revised ROI for AY 2019-20) which could be filed by 31.03.2020.

Further circular is desired:

Whether, for UT of JK and Laddakh ,  due date for original ROI  can be considered as 30.06.2020 in view of Press Release of FM?

There can be two opinions, because the date of 31.03.2020 is not fixed u/s 139 but it is due to extension granted vide circular dated 23.03.2020. Therefore, it is desirable that CBDT should issue a further circular that for UT of JK and Laddakh, covered by Circular dated 23.03.2020 due date u/s 139.1. is 30.06.2020 as per announcement in press release of the FM.