The All India Federation of Tax Practitioners (AIFTP) has urged the Central Board of Direct Taxes (CBDT) to extend the deadlines for filing income tax returns (ITRs) and tax audit reports for the assessment year 2025-26.
A memorandum has been submitted to the CBDT chairman, highlighting multiple challenges faced by taxpayers and professionals, including floods, landslides, technical glitches, and other compliance difficulties.
Proposed New Deadlines:
- Non-audit cases: ITR filing extended from September 15 to October 15.
- Tax audit reports: Filing due date moved from September 30 to October 31.
- Audit cases: ITR filing deadline extended from October 31 to November 30.
Challenges Cited:
AIFTP Representation Committee Chairman Narayan Jain noted that several states have been severely impacted by natural disasters, disrupting internet, transport, and power supply, which has made timely filing difficult.
The federation also pointed to technical issues with the income tax portal, including delays in release of ITR forms and utilities, discrepancies in Form 26AS, AIS, and TIS, and compatibility issues. Additionally, the revised financial statement format for non-corporate entities issued by the ICAI requires more preparation and review time.
Upcoming festivals like Navratri, Durga Puja, Dussehra, and Diwali have also been cited as contributing to delays, as frequent travel impacts taxpayers’ and professionals’ ability to comply with deadlines.
Legal Action:
Alongside the memorandum, the AIFTP has filed a writ petition in the Delhi High Court, seeking directions to the CBDT to extend the filing deadlines, underscoring the urgency of the matter.
