The Gujarat High Court has once again taken note of the continued delay in the release of Income Tax Return (ITR) utilities for Assessment Year 2026–27, as the Central Board of Direct Taxes (CBDT) failed to file its affidavit despite earlier directions.
The matter arises in Chartered Accountants Association, Surat (CAAS) & Ors. vs Union of India & Ors., highlighting persistent non-compliance with a decade-old judicial mandate.
The Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi, in its oral order dated April 27, 2026, recorded that no affidavit had been filed by the CBDT, even though the Court had, on April 7, 2026, specifically directed the authority to place on record remedial measures. The earlier direction was issued in the backdrop of a continuing failure to adhere to the Court’s 2015 ruling mandating that ITR utilities must be made available by April 1 each assessment year.
During the hearing, the Court acknowledged the “complexity involved in the issues raised” in the writ petition, observing that the matter involves a “multi-stakeholder, multi-tiered institutional process.” Accepting the request of the Revenue’s counsel, the Bench granted time for filing an appropriate affidavit, thereby adjourning the matter.
The Court has now listed the case for further hearing on June 23, 2026, after the summer vacation.
The ongoing delay has significant implications for taxpayers and professionals alike. As of April 27, 2026, nearly 58 days into the new assessment year, the ITR utilities remain unavailable. This has effectively stalled the commencement of return filing processes, raising concerns over systemic preparedness and compliance timelines.
The case underscores a broader issue of administrative inertia, as the CBDT’s compliance with the High Court’s 2015 direction remains pending for the eleventh consecutive year. Despite repeated judicial interventions, the timely release of utilities continues to be a recurring challenge, affecting return filing schedules and downstream processes such as assessments and refunds.
At present, key aspects remain unresolved: the ITR utilities have not been released, the income tax portal’s readiness is awaited, and the CBDT’s affidavit explaining the delay and proposing corrective measures is yet to be filed. The High Court’s continued monitoring indicates that the issue is far from settled and may have wider ramifications for tax administration and governance.
The next hearing on June 23, 2026, is expected to be crucial in determining whether the CBDT will finally place on record a concrete roadmap to address the recurring delays and ensure compliance with judicial directions.
Case Details
Case Title: Chartered Accountants Association, Surat (CAAS) & Ors. vs Union of India & Ors.
Case No.: R/Special Civil Application No. 16428 of 2025
Date: 27/04/2026
Counsel For Petitioner: Advocate Dr. Avinash Poddar
Counsel For Respondent: Karan G Sanghani
