Representation to CBDT: Request for Extension of Due Dates for Income Tax Compliance

Representation to CBDT: Request for Extension of Due Dates for Income Tax Compliance

The Tax Bar Association, Hanumangarh sent a representation to Central Board of Direct Taxes (CBDT) Chairman regarding the extension of the deadline for filing of income tax returns and tax audit reports for the financial year 2024-25.

The Tax Bar Association, Hanumangarh, is a professional body of chartered accountants and advocates. It actively assists taxpayers across the Hanumangarh district in Rajasthan in ensuring smooth compliance with direct tax laws. Over the years, the Association has worked closely with the Income Tax Department as a bridge between taxpayers and the administration, encouraging voluntary compliance and strengthening trust.

The Tax Bar Association expresses sincere appreciation for the government’s commendable initiatives towards simplification, pro-taxpayer reforms, and digitalization.

Also Read
AICAS Submits Representation Urging the Extension of Due Dates for Tax Audit Reports, ITR and MCA Filings

But the tax bar association added that, during the current year, they are facing unexpected problems due to the following reasons:

1.Technical Issues on the Income Tax Portal

System glitches on the IT portal created major challenges for taxpayers and professionals– from errors in return and audit uploads, discrepancies in Form 26AS, AIS, and TIS, and slow or failed access during peak hours to utility compatibility issues that demanded repeated fixes.

2. Delay in Release of Utilities

Typically, taxpayers have around 122 days (from 1 April to 31 July) to prepare and file their returns. However, this year the utilities were released in a Sequential and delayed manner, significantly reducing the effective time available.

3. Revised ICAI Format for Non-Corporate Entities

From FY 2024-25, the Institute of Chartered Accountants of India (ICAI) has mandated a new vertical format for Balance Sheet and Profit & Loss Account. Comparative figures, detailed disclosures of related party transactions, contingent liabilities, etc., are now compulsory. Entities and professionals require additional time for correct adoption and reconciliation.

Also Read
ICAI Requests Relief on Advance Tax Interest Due to Portal Glitches

4. Festive Season Constraints (Sep-Nov 2025)

This year’s compliance period overlaps with the festive season, covering Ganesh Chaturthi to Diwali, resulting in reduced manpower and delayed client interactions. During this time:

Offices and firms function with minimal staff due to holidays and travel.
Client coordination and auditor review meetings are delayed.
Compliance timelines become further compressed, placing significant pressure on professionals.
Disruption of Operations due to Continuous Rainfall and
Flood-like Situation

Severe rainfall and flooding triggered power outages and internet breakdowns, restricting staff attendance and disrupting business operations. As a result, accounting, reconciliation, and tax return preparation were delayed.

The Tax Bar Association requests considering the above situations and facts to extend the due date as under:

Particulars	Current/Revised Due Date	Proposed Due Date
Income Tax Return (Non-Audit Cases)	September 16, 2025	September 30, 2025
Tax Audit Report	September 30, 2025	December 31, 2025

The association also added that extending the due date by only one day, i.e., from September 15, 2025, to September 16, 2025, is insufficient and fails to give meaningful relief. Granting a reasonable extension will ensure correct compliance and reduce mistakes.