The Institute of Chartered Accountants of India (ICAI), emphasising taxpayers’ problems in fulfilling income-tax compliance timelines for the AY 2025-26, has written to the Central Board of Direct Taxes (CBDT).
ICAI, in its representation, has requested equality in deadlines for the return filing and mentioned the dates under section 44AB, including the auto-renewal of registration for small charitable trusts and institutions.
Late Release of ITR Filing Utilities
ICAI said that in advance, the income tax return (ITR) forms and utilities were released in the previous year; this year, various ITR forms were released subsequently. For example, ITR 5, 6, and 7 utilities were available in August 2025, which does not provide the taxpayers sufficient time to comply.
The last date for non-audit cases has been extended by the CBDT to 15th September 2025 from 31st July. For taxpayers, there has been no relief with the due date of 31st October. As per ICAI, in line with the Taxpayer’s Charter, righteousness demands a related shift in the “specified date” (30th September 2025) and the due date for audit cases (31st October 2025).
Small Trusts and Institutions Auto Renewal
For the trusts registered u/s 12AB and institutions approved u/s 80G and Section 10(23C), ICAI has drawn attention towards the necessity of renewal. At present, many trusts must apply for renewal by 30th September 2025, six months before their registration lapses on 31st March 2026.
But with the Finance Act 2025 extending the registration period for small charitable trusts (with income up to Rs 5 crore) from 5 years to 10 years, ICAI has requested auto-renewal or deemed renewal for such trusts, eradicating the necessity for fresh applications.
Also Read: Tax Bar Associations to Petition Against Govt Over Non-Extension of ITR Deadlines
ICAI urged CBDT to ensure equality via furnishing enough time and clarity for other trusts and institutions whose renewal dates coincide with return filing deadlines.
Taxpayer Friendly Standards
ICAI outlines its role as a “partner in nation-building,” stating that the timely relief and extensions shall ensure effective tax compliance, reduce hardship, and align with the norms of fairness and neutrality enshrined in the Taxpayer’s Charter.
Now, the tax community is waiting for the reply of the CBDT to the suggestions of ICAI, which, if accepted, can furnish relief to taxpayers and charitable institutions with the forthcoming compliance season.
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