The All India Federation of Tax Practitioners (AIFTP) has asked the Central Board of Direct Taxes (CBDT) to extend the 2025-26 deadlines for income tax return and tax audit report filings, citing ongoing challenges for taxpayers.
AIFTP President Samir Jani has sent a formal request to the CBDT chairman, detailing the difficulties caused by natural disasters like floods and landslides, which have disrupted internet access, transportation, and power supply. These issues have made it very difficult for both taxpayers and tax professionals to meet the current deadlines.
The below-mentioned due dates have been proposed by the body-
- Non-Audit Cases: The due date for filing ITRs must be extended from September 15 to October 15.
- Tax Audit Reports: The deadline for filing tax audit reports must be moved from September 30 to October 31.
- Audit Cases: The ITR filing due date in audit cases needs to be extended from October 31 to November 30.
AIFTP Highlights Natural Disasters Across States
According to AIFTP Representation Committee Chairman Narayan Jain, various states have been affected by natural disasters such as floods and landslides, which caused widespread disturbances to the internet, transportation, and power supply, and made it “almost impossible” for taxpayers and professionals to fulfil the deadlines for return filing.
Various issues have been quoted by the group with the income tax portal, which consists of technical glitches, delays in the release of ITR forms and utilities, coupled with discrepancies in Form 26AS, AIS, and TIS, as well as compatibility issues.
The revised format of financial statements for non-corporate entities, as specified by the Institute of Chartered Accountants of India (ICAI), needs additional preparation and review time.
The other reasons for the delay are the forthcoming festivals like Navratri, Durga Puja, Dussehra, and Diwali, which result in frequent travel, further affecting compliance timelines for taxpayers and professionals.
Lawful Action
Beyond the former appeal, AIFTP has submitted a writ petition in the Delhi High Court.
The same legal action seeks navigation to the CBDT for the due date extension for filing, citing the needs of the case.