The All India Federation of Tax Practitioners (AIFTP) has formally submitted a representation to Smt. Nirmala Sitharaman, the Finance Minister of India, seeking an extension of deadlines for filing Income Tax Returns (ITRs) and Tax Audit Reports for the Assessment Year (AY) 2025-26.
The move comes in view of exceptional challenges faced by taxpayers and tax professionals across the country due to a combination of natural calamities, technical difficulties, and procedural changes.
In the representation addressed to the Ministry of Finance, the AIFTP highlighted multiple key reasons warranting an extension of due dates:
- Delayed Release of ITR Forms and Utilities
The ITR forms and related utilities were made available relatively late in the filing season. Notably, ITR-1 through ITR-4 forms were only released on July 30, 2025, while ITR-5 was made available on August 8, 2025. Additionally, utilities for ITR-6 and ITR-7, as well as Form 3CA, 3CB, and 3CD, faced staggered release schedules, with some available only in offline mode or awaiting Java utility updates. - Technical Challenges in Income Tax Portal
Widespread technical issues on the Income Tax Department’s online portal have been severely impacting the filing process. Taxpayers and professionals have faced system errors, frequent timeouts, and data mismatches between Form 26AS, AIS, and TIS. Compatibility problems with utilities have further exacerbated the situation. - Implementation of Revised ICAI Financial Statement Format
The Institute of Chartered Accountants of India (ICAI) has mandated a new vertical layout for Balance Sheets and Profit & Loss accounts for non-corporate entities, applicable for financial year 2024-25 onwards. The new format also requires comprehensive disclosure of significant accounting policies and comparative figures, necessitating additional time for proper preparation and reconciliation. - Impact of Festive Season
The filing period coincides with several major festivals, including Navratri, Durga Puja, Dussehra, Deepawali, Christmas, and New Year. These events entail frequent travel and commitments for taxpayers, accountants, and support staff, significantly affecting the filing process. - Severe Floods and Landslides in Various Regions
Multiple parts of India are currently grappling with extensive floods and landslides, disrupting daily life and business activities. The calamity has led to major disturbances in internet connectivity, power supply, and transportation, rendering timely compliance nearly impossible.
In view of these challenges, the AIFTP proposed revised due dates as follows:
- ITR for Non-Audit Cases: Extended from September 15, 2025, to October 15, 2025
- Tax Audit Report: Extended from September 30, 2025, to October 31, 2025
- ITR for Audit Cases: Extended from October 31, 2025, to November 30, 2025
- Belated ITR Filing: Extended from December 31, 2025, to February 28, 2026
The representation was signed by Mr. Samir S. Jani, National President, and Mr. Narayan P. Jain, Immediate Past National President of AIFTP. Copies of the request have also been forwarded to the Revenue Secretary, the Chairman of the Central Board of Direct Taxes (CBDT), and the Member (Legislation & Systems), CBDT.
In their appeal, the AIFTP stressed the urgent need for the government to consider these extensions to provide relief to millions of taxpayers and tax professionals struggling under unprecedented circumstances.
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