Members might have confused about contain. I have compiled few information
in this regard and forwarding to you to have your opinion
Expression of May, Shall
In this regard, the interpretation can be
When obligation to exercise a power is coupled with a duty cast upon or
non performance of provision of statue would make the purpose null and void
, then "may" can be construed as " shall" or " must". Supreme Court held in
Ambica Quarry Works Vs State of Gujrath AIR 1987 SC 1073 , P.C. Puri Vs CIT
1985 151 ITR 584 (Delhi)
If we consider say, then members who are finding difficulty to upload
report Electronically shall Furnish Report in physical before 30.09.2013.
It will be construed as the "may" be "shall" with effect from 1-10-1013.
Hence it is advisable that one should not take benefit of this anomaly.
Golden Rules
1. If go by point (a) of Notification, it is possible to construe that it
may can be interpret in Department favour.
2. If we go by point (b) of Notification, the said report is to be
furnished electronically before 31.10.2013. Now it gives confusion in mind
of individual whether it is linked to point (a) or heading that it is
relaxation to 139 directly. It do not clarify the which report he is
referring i.e. Para ( a) physical report or he referring report specified
in Sec 139.
3. Since , We are facing difficulty in Electronic Report, whether it is
possible that Department may interpret that where physical report is
uploaded then you must furnish electronically again. But in law, However
Income Tax Act do not provide provision to submit report twice. Hence a CA
or Assessee is really confused about this.
4. If we go by meaning that point (a) and point (b) speaks about the
physical submission if not possible electronically, if you are facing
difficulty , you can first submit manually and then you have to convert in
Electronic Format before 31.10.2013.
5. If we considered that para (b) is independent, then it will construe
that the date is increased in general for submission of TAR and para (a)
looks optional.
6. Here , there can be is option with (a). The Assessee has given this
option to Physical Report before 30 Sept and those who want to file
Electronically shall furnish report before 31.10.2013. This interpret the
meaning that this is extra relaxation.
7. If Strict literal interpretation leads to an absurd results and object
sought to be accomplished would be defeated by such interpretation then a
construction that would avoid such absurdity shall be thought of . In such
circumstances, it is advice that " Injustice shall be preferred although it
is often said that equity and taxation are strangers". T.N. Vasavan Vs CIT
99 CTR 103. Grey Vs Pearson (1857) 6 HL 61.
The following article inspired me to make analysis of Notification which is
given above.
CBDT has vide its *order dated
26.09.2013*<
http://taxguru.in/income-tax/tax-audit-report-filed-manually-sept-30-1-month-extension-efiling.html>has
extended the due
date for e-filing of Tax Audit Report to 31.10.2013. The order has nowhere
mentioned about the due date for e-filing of Income tax Return (ITR). It
seems due date for filing of ITR are been kept same. If Assessee do not
file the ITR on or before 30th September 2013 he may have the following
implications:-
1. He may have to pay Interest U/s. 234A on taxes outstanding.
2. Losses if any may not be allowed to be carried forward
3. Assessee also have to Pay Statutory dues U/s. 43B on or before the
filing of ITR or Due Date i.e. 30.09.2013 whichever is earlier.
4. Those who filing there ITR on or before the due date i.e. 30.09.2013
will have to file Tax Audit Report either manually or electronically
before 30.09.2013. If taxpayer has filed manually then he have to file the
same electronically also on or before 31.10.2013.
In True Terms for Tax Professional as evident from Order there is no
extension for ITR or Tax Audit Report. The only thing is if Assesssee
faces any problem in Tax Audit Report online upload he may file the Tax
Audit Report First Manually by 30.09.2013 and then electronically by
31.10.2013
Order has created a lots of confusion by not specifying regarding ITR and
CBDT needs to immediately clarify its stand on ITR filing.
Bottom-line
Please try to finish work by 30 September. Do not relax. Our balanced life
will take care of Interpretations and do work with full rhythm and we have
to finish work at earliest.
The
library was officially opened by Barbara Creecy, MEC for Education in
Gauteng, and J.H. Hwang, head of commercial vehicles at 
