Income tax audit: Tax practitioners’ group pushes for deadline extension, moves Delhi High Court
The All India Federation of Tax Practitioners has sought an extension of ITR and tax audit filing deadlines, highlighting issues like floods, technical glitches, and festival-related travel that hinder taxpayers' and professionals' timely compliance.
The All India Federation of Tax Practitioners (AIFTP) has called on the Central Board of Direct Taxes (CBDT) to extend the due dates for filing income tax returns (ITRs) and tax audit reports for the assessment year 2025-26.
AIFTP President Samir Jani stated that a memorandum has been submitted to the CBDT chairman for an extension, citing multiple challenges faced by taxpayers and professionals, such as floods, landslides, technical glitches and compliance challenges, PTI reported on Tuesday.
New deadlines proposed
The body has proposed the following new deadlines:
- Non-audit cases: The deadline for filing ITRs should be extended from September 15 to October 15.
- Tax audit reports: The due date for filing tax audit reports should be moved from September 30 to October 31.
- Audit cases: The ITR filing deadline in audit cases should be extended from October 31 to November 30.
Tax practitioners cite natural disasters in several states
AIFTP Representation Committee Chairman Narayan Jain highlighted that several states have been severely affected by natural disasters such as floods and landslides, which caused widespread disruptions to the internet, transportation and power supply, making it “almost impossible” for taxpayers and professionals to meet the deadlines for filing returns.
The group has also cited multiple problems with the income tax portal, including technical glitches, delays in the release of ITR forms and utilities, coupled with discrepancies in Form 26AS, AIS and TIS and compatibility issues, PTI reported.
Additionally, the revised format of financial statements for non-corporate entities as prescribed by the Institute of Chartered Accountants of India (ICAI) requires additional preparation and review time.
Other causes of delay are the upcoming festivals such as Navratri, Durga Puja, Dussehra and Diwali, which result in frequent travel, further affecting compliance timelines for taxpayers and professionals.
Legal action
In addition to the former appeal, the AIFTP has also filed a writ petition in the Delhi High Court.
This legal action seeks directions to the CBDT for extension of the filing deadlines, underscoring the urgency of the matter, as per the report.