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TMI BlogORDER UNDER SECTION 119 OF INCOME TAX ACT, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 12.10.2020 and take an appropriate decision in accordance with law. 2. In the wake of the global pandemic due to COVID-19 the due dates for filing of income tax returns for A.Y. 2020-21 was extended vide the Taxation and Other laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (which was enacted on 29th September, 2020) to 30th November, 2020. Subsequently, vide notification S.O. 3906(E) dated 29th October, 2020 the due dates for filing of returns were further extended to 31st January, 2021 for cases in which tax audit report under section 44AB of the Income tax Act ("the Act") is required to be filed and 31st December, 2020 for all other cases. Further vide notification S.O. 4805 (E) dated 31st December, 2020 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statistical data comparing the return filing statistics of A.Y. 2019-20 and A.Y. 2020-21 Date this year Assessment year 2021 ITRs filed Daily figures Date-last year Assessment year 19-20 ITRs filed Daily figures 05-Jan-21 5,08,48,022 7,26,177 26-Aug-19 4,14,13,558 13,65,348 06-Jan-21 5,16,71,398 8,23,376 27-Aug-19 4,30,99,600 16,86,042 07-Jan-21 5,27,14,751 10,43,353 28-Aug-19 4,51,44,749 20,45,149 08-Jan-21 5,41,54,435 14,39,684 29-Aug-19 4,77,39,460 25,94,711 09-Jan-21 5,64,10,561 22,56,126 30-Aug-19 5,12,55,607 35,16,147 10-Jan-21 5,95,15,322 31,04,761 31-Aug-19 5,61,79,905 49,24,298 From the above table, it is apparent that the number of returns filed this year has already exceeded the number o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laxation of similar nature provided by other economies globally makes it clear that the Government of India has been very empathetic to the needs of the taxpayers as compared various other countries. It is apparent from the table no other country has extended the due dates as much as India. Even countries which are comparatively worse hit by COVID-19, like the USA, UK etc., have provided no or lesser extensions in due dates. The table below lists such extensions given by a few countries: - Country Financial period Individual Corporate Due date Extended due date Due date Extended due date USA 2019 15th April, 2020 15th October, 2020 15th April, 2020 15th October, 2020 UK 2019-2020 31 January 2021 No extension 31st December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of taxes and other welfare functions of the state for the vulnerable and weaker sections of society which is funded through the revenue collected. Sufficient time has already been given to taxpayers to file their tax returns and a large number of taxpayers have already filed their returns of income. 9. From the above discussion, it is apparent that,- * The due dates for filing of return/tax audit have already been extended on 3 occasions. * Internationally, the extension provided by India is more generous as * compared to other countries. * The return filing statistics of the current year indicates that returns filed in this financial year already far exceeds the returns filed which were due on the last date of filing of returns. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date. The Government must be left with some leeway and free play at the joints in this connection. 8. In fact several decisions of this Court have gone to the extent of saying that the choice of a cut-off date cannot be dubbed as arbitrary even if no particular reason is given for the same in the counter-affidavit filed by the Government (unless it is shown to be totally capricious or whimsical), vide State of Bihar v. Ramjee Prasad [(1990) 3 SCC 368 : 1991 SCC (L&S) 51], Union of India v. Sudhir Kumar Jaiswal [(1994) 4 SCC 212: 1994 SCC (L&S) 925: (1994) 27 ATC 561] (vide SCC para 5), Ramrao v. All India Backward Class Bank Employees Welfare Assn. [(2004) 2 SCC 76 : 2004 SCC (L&S) 337] (vide SCC para 31), University Grants Commission v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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