One question that has been the subject of a lot of discussion is whether the due date for the tax return for the financial year 2024-25 can be extended. A strong demand for a delay in the due dates for Tax Audit Reports (TAR) and Income Tax Returns (ITR) for audit cases has been made by a cluster of professional bodies, including the ICAI. Currently, the last date for filing TAR is 30th September 2025 and ITR in the case of audit is 31st October 2025.
Why is an extension demanded?
Professional associations have made lots of representations to the CBDT and the Ministry of Finance, listing the challenges that are being faced.
1. Persistent E Filing Portal Glitches
Among the problems cited are server crashes, session timeouts, and validation errors. The intensity of these issues is such during the last few weeks that it becomes nearly impossible to file the returns on time.
2. Delay in Release of Forms and Utilities
The important forms required for the filings such as ITR 5, ITR 6, ITR 7, and audit forms 3CA/ 3CB/ 3CD, were released very late, some even in July and August 2025. Due to this delay, the compliance window for both taxpayers and professionals has been significantly reduced.
3. Data Mismatch Issues
There is a growing number of discrepancies between AIS, Form 26AS, and the data of the taxpayer. The errors cover from the duplication of entries, to under or over reporting and wrong TDS mapping which all necessitate time consuming reconciliations.
4. Increased Compliance Burden
The compliance calendar from July to October 2025 is already filled with GST filings, company law compliances, and other statutory obligations. The additional work that has come up due to the ICAIs new guidance notes for non corporate entities has also contributed to the rise in pressure.
Representations by Professional Bodies
Several associations have formally requested extensions:
i) KSCAA: Emphasizing the tardy release of forms and AIS mismatches.
ii) ATBA: Recommending the following due dates:
a) non audit ITRs – 30th October 2025;
b) TAR – 30th November 2025; and
c) audit ITRs – 31st December 2025.
iii) ICAI CIRC: Moving for the extension of the TAR due date till 31st December 2025.
iv) AOTAA: Referred to not only portal glitches but also natural calamity like the flood of 2023.
v) BCAS: Appeal for relief on account of continual system problems.
Social Media Outcry
Tax professionals and taxpayers have taken to social media, tagging the Income Tax Department and Finance Ministry with hashtags like #ExtendDueDate and #TaxAudit. Common grievances include:
i) One more time, the portal is not working. What else can taxpayers do but complaining?
ii) It is a 48 hour nonstop working shift for me on the portal but it still fails. Extension is a must.
Current Status
The government has not yet announced any extension for tax audit due dates. The only relief so far was a one day extension for non audit ITRs to 16th September, which provided little respite for audit cases.
Key Takeaway:
Due to a number of issues including technical glitches, delayed utilities, and a heavy compliance load on taxpayers and professionals, the demand for an extension appears to be well justified. The power to make the next move lies with the government.