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8. In the year 2013, filing of such Tax Audit Report was C/SCA/12656/2014 JUDGMENT made electronically with the technological advancement.

9. The respondent is averred to have made random and frequent alterations and modifications during the year for 12 times nearly in the utilities which are essential for e-filing of the tax audit reports. Such report is mandatorily required to be filed by the assessees in accordance with section 44AB read with section 6G of the Rules. This rule provides for filling up of Forms No.3CA, 3CB and 3CD in case of different assessees. 9(i) It emerges from the pleading that vide Notification No.33 of 2014 dated 25th July, 2014 the respondent overhauled the Forms No.3CA, 3CB and 3CD and such forms subsequently have been made far more comprehensive, making it more onerous for the Tax Consultants / Chartered Accountants to verify and provide the details in relation to the assessees. It is also further averred that the respondents, pursuant to the amendment in the Forms No.3CA,3CB and 3CD, failed to make available the amendment in the utility software until 21 st August, 2014, thereby creating a 'Black out' of a period for almost a month making it impossible to effectuate the tax return and filing TAR electronically for this entire period. Consequently this chaos and confusion led to making of various representations to the respondent. 9(ii) Somewhat detailed reference of such representation may be needed at this stage wherein, it is urged inter alia that from the assessment year 2013-2014 onwards vide notification dated 1st May, 2013 utility software for e-filing of the tax audit report was introduced in the month of July, 2013. Such utility underwent changes for nearly 12 times on account of several representations made by the professionals and the assessees. Apart from other issues raised in this representation, it was C/SCA/12656/2014 JUDGMENT predominantly emphasized inter alia that with the advent of new utility, the new form of 3CD included very minute and additional details and major shift is made in giving enhanced responsibilities to the Tax professionals. It is also averred that it would become extremely difficult and prejudicial to the professionals as well as the assessees, and therefore, it would be desirable to postpone the use of new utility for the next assessment year by allowing sufficient time for understanding the requirements demanded for.

50. We are also actuated by the fact that the entire situation is arising not on account of any contribution on the part of either the professionals or the assesses leading to such a situation. In the present case, with the advancement of the technology, it is always commendable that the department takes recourse to the technology more and more. With the possible defects having been found in utility software in use in the previous year, the required changes in the clarification or the new format of such utility, if brought to the fore, the same would be desirable. At the same time, the complete black out for nearly a month's time would not allow accessibility to such utility software to the assessees, which has put them to a great jeopardy.

The Director General of Income Tax [Systems], {DIT [S]}, New Delhi was made the main nodal authority for overall planning and implementation of the computerization programme; including procurement of hardware and software and development/installation of application software. In addition, at each RCC, the Chief Commissioner of Income Tax [CCIT] was required to monitor and co- ordinate with the DIT [S]. He would be assisted by CIT [Computer Operations] who would monitor the functioning of the RCC.

67. The facts as well as rival contentions have already been recorded, hence, with a view to avoid prolix, it is not necessary to reiterate the same.

68. Vide notification dated 1st May, 2013, the Revenue Department has made e-filing of tax audit report mandatory from assessment year 2013-14. The utility for software for e- filing of tax audit report was introduced for the first time in the month of July, 2013. Subsequently, by a notification No.33/2014 dated 25th July, 2014, the Revenue Department in exercise of powers under section 295 read with section 44AB of the Act, amended the format of tax audit report to be submitted in Forms No.3CA, 3CB and 3CD. After the introduction of the above notification, the old utility for e-filing of tax audit report came to be withdrawn. However, the new utility was not introduced upto 21 st August, 2014. Thus, for the period starting from the issue of notification on 25 th July, 2014 till the date of initiation of the new utility software on 21 st August, 2014, the assessee and the tax professionals were not in a position to file the tax audit report. Subsequently, pursuant C/SCA/12656/2014 JUDGMENT to a representation made by the Chartered Accountants Association, vide notification dated 28th August, 2014, the Central Board of Direct Taxes in exercise of powers under section 119 of the Act, extended the due date for e-filing of the tax audit report to 30th November, 2014. Since the notification only extends the due date for filing of tax audit report without extending the period for filing the return of income for assessment year 2014-15, the Chartered Accountants Association, Ahmedabad made a representation to the respondent on 21st August, 2014. However, since there was no response thereto and the due date for furnishing the return of income under section 139(1) of the Act is about to be over, the petitioners have moved the present petitions.