Summary
Income tax audit deadline has once again become a pressing concern for taxpayers and professionals in India. Filing income tax returns on time is a crucial responsibility, but this year, many are facing unprecedented challenges. In a powerful update, the All India Federation of Tax Practitioners (AIFTP) has officially moved the Delhi High Court seeking an extension of the income tax audit deadline for the assessment year 2025-26. The group has also urged the Central Board of Direct Taxes (CBDT) to provide relief by extending the due dates for both ITR filing and tax audit reports.
Why Tax Practitioners Want Deadline Extensions
According to AIFTP President Samir Jani, a detailed memorandum has already been submitted to the CBDT Chairman. The appeal highlights that taxpayers and professionals across the country are struggling due to multiple factors, such as:
- Floods and landslides disrupting daily life in many states.
- Technical glitches in the income tax portal causing delays.
- Power and internet failures in disaster-affected regions.
- Festival travel schedules, including Navratri, Durga Puja, Dussehra, and Diwali, further reducing available working days.
- Revised ICAI formats for financial statements of non-corporate entities requiring additional preparation time.
These reasons, according to the AIFTP, make it “almost impossible” for many taxpayers and professionals to meet the current deadlines.
Proposed New Deadlines
The AIFTP has put forward a clear and practical roadmap for extended compliance dates. Their proposal is as follows:
- Non-audit cases: Extend ITR filing from September 15 to October 15.
- Tax audit reports: Move the due date from September 30 to October 31.
- Audit cases: Extend ITR filing from October 31 to November 30.
This staggered extension is aimed at ensuring smooth compliance without overburdening taxpayers and professionals.
Natural Disasters Add to Compliance Woes
Narayan Jain, Chairman of the AIFTP Representation Committee, emphasized that natural disasters have severely impacted several states. Floods and landslides have disrupted transportation, electricity supply, and internet connectivity. In such situations, meeting deadlines becomes nearly impossible.
Taxpayers in these regions are already facing financial stress, and the AIFTP believes that granting an extension would provide much-needed relief and allow them to focus on compliance once conditions stabilize.
Technical Issues in the Tax Portal
Apart from natural disasters, tax professionals are also battling systemic issues on the income tax portal. Among the most pressing problems are:
- Frequent technical glitches leading to failed submissions.
- Delayed release of ITR forms and utilities.
- Errors and discrepancies in Form 26AS, AIS, and TIS.
- Compatibility issues with updated utilities.
These technical shortcomings have forced practitioners to spend additional time correcting and reconciling data, leaving them with little room to meet the tight statutory deadlines.
Festival Season Adds to the Challenge
India’s festive calendar is another factor cited in the appeal. With Navratri, Durga Puja, Dussehra, and Diwali lined up in the coming weeks, taxpayers and professionals often have travel commitments, limited office days, and staff shortages. This seasonal reality significantly affects the ability to complete filings on time.
Legal Action in the Delhi High Court
In addition to appealing directly to the CBDT, the AIFTP has filed a writ petition in the Delhi High Court. The petition seeks legal directions for the government to extend the deadlines, underscoring the urgency and importance of the matter.
The High Court’s intervention could play a decisive role in determining whether taxpayers receive the requested extension.
Why This Extension Matters
For millions of taxpayers and professionals, these extensions could mean:
- Better compliance quality without last-minute rush.
- Reduced stress for those affected by natural calamities.
- Fair opportunity to navigate technical and portal-related challenges.
- Balanced work schedules during the festive season.
An extension would not only benefit taxpayers but also ease the workload on tax professionals, leading to more accurate and timely submissions once conditions stabilize.
Conclusion
The call for an income tax audit deadline extension reflects the genuine difficulties faced by taxpayers this year. With natural disasters, portal issues, and festival schedules creating significant hurdles, the AIFTP’s petition highlights the urgent need for relief. Whether through administrative action by the CBDT or judicial intervention by the Delhi High Court, millions of taxpayers are hoping for a positive outcome.
Note: All information and images used in this content are sourced from Google. They are used here for informational and illustrative purposes only.
Frequently Asked Questions (FAQ) on Income Tax Audit Deadline Extension
Q1. Who has requested the extension of income tax audit and ITR filing deadlines?
The All India Federation of Tax Practitioners (AIFTP) has requested the Central Board of Direct Taxes (CBDT) to extend the deadlines for ITR filing and tax audit reports for the assessment year 2025-26.
Q2. What are the current deadlines for filing ITR and audit reports?
- Non-audit cases: September 15, 2025
- Tax audit reports: September 30, 2025
- Audit cases ITR filing: October 31, 2025
Q3. What new deadlines have been proposed by AIFTP?
AIFTP has suggested the following extensions:
- Non-audit cases: October 15, 2025
- Tax audit reports: October 31, 2025
- Audit cases: November 30, 2025
Q4. Why is the AIFTP demanding an extension?
The demand is based on multiple challenges, including:
- Natural disasters like floods and landslides disrupting internet, power, and transport.
- Frequent technical glitches on the income tax portal.
- Delayed release of ITR forms and utilities.
- Errors in Form 26AS, AIS, and TIS.
- Additional workload due to ICAI’s revised financial statement format.
- Festival-related travel affecting compliance schedules.
Q5. Has AIFTP taken legal action regarding this matter?
Yes, AIFTP has filed a writ petition in the Delhi High Court seeking directions to the CBDT for extending the ITR and tax audit filing deadlines.
Q6. How do natural disasters affect the filing process?
Floods, landslides, and heavy rains have disrupted electricity, transportation, and internet services in many states, making it difficult for taxpayers and professionals to file returns on time.
Q7. What are the major technical issues in the income tax portal?
Tax professionals have reported glitches such as:
- Failed submissions and slow processing.
- Delayed release of ITR forms/utilities.
- Discrepancies in pre-filled forms (Form 26AS, AIS, TIS).
- Software compatibility issues.
Q8. Why are festivals considered a reason for extension?
During the festive season (Navratri, Durga Puja, Dussehra, and Diwali), professionals and taxpayers often travel or have fewer working days, making it harder to complete and verify returns on time.
Q9. What is the expected outcome of the Delhi High Court petition?
The High Court’s decision will determine whether the CBDT is directed to extend the deadlines. A favorable order could provide taxpayers and professionals with more time for accurate compliance.
Q10. How will an extension benefit taxpayers and professionals?
An extension would:
- Allow more time for accurate and stress-free filing.
- Reduce last-minute errors caused by technical glitches.
- Provide relief to those affected by natural disasters.
- Ensure smoother compliance during the festive season.