ITR filing deadline needs to be extended as portal glitch, Navratri, Dussehra festive season and new ICAI format for non-corporates, says RTCA

The Rajasthan Tax Consultant’s Association (RTCA) has sought an extension in ITR filing and tax audit deadline due to several issues with the e-filing ITR portal, along with delays in the release of tax audit forms and the new Institute of Chartered Accountants of India (ICAI) format for non-corporates.

On September 1, 2025, RTCA sent a representation,to the Ministry of Finance and Central Board of Direct Taxes (CBDT) to highlight these problems and explain why a extending the deadline is crucial to avoid penalties being imposed on taxpayers.

Similarly, the Chandigarh Chartered Accountants Taxation Association (CCATAX) and The Gujarat Chamber Commerce & Industry (GCCI) have also raised similar concerns and are also asking for another extension to the deadline. The original ITR filing deadline for individuals not liable for tax audit was July 31, 2025 and this was extended to September 15, 2025. But the tax audit deadline is still September 30, 2025 and is yet to be extended.

Chartered Accountant Ratan Goyal, President of RTCA, said exclusively to ET Wealth Online: "In light of uncertain circumstances and the need for additional time to ensure thorough preparation and compliance of provisions of Income Tax Act, 1961, we respectfully request an extension of the due date to facilitate a more accurate and timely submission."

What did RTCA say about ITR deadline extension?

RTCA in its representation dated September 1, 2025 said: “We are writing to bring to your kind attention a matter of significant concern raised / requested by our members from various parts of Rajasthan regarding difficulties being faced by Business Entrepreneur & Tax Professionals in filing the Tax Audit Report ( TAR) :-

1. Delay in Release of Utility/Return Form: The delay in releasing the utility (ITR-1 to ITR-7, 3CA, 3CB & 3CD) and return forms has hindered the preparation and filing of tax audit reports. Some of the forms are still to be released by the department.

2. Portal Glitches: Technical issues on the income tax portal have caused difficulties in uploading and filing tax audit reports.

3. Revised Format of Reporting for Non-Corporate Entities: The Institute of Chartered Accountants of India (ICAI) has introduced a revised format for the financial statements for non-corporate entities. The introduction of a new format for non-corporate entities requires significant time and effort to comply with, causing delays in report preparation.

Also read: Extend income tax audit deadline due to ITR portal glitch, enhanced reporting needs: BCAS

4. Festival Season: In India, August to November remains a major festive season and therefore the upcoming festival season of Navratri, Dushera & Deepawali will further add to the challenges in meeting the current deadline. Furthermore, the festive season in business shifts the focus from compliance to sales resulting in statutory compliances & audit preparation gets delayed.

5. Extension of Due date for assessee who are not under audit: The Government has already extended the due date from 31.07.2025 to 15.09.2025 for individual & others assessees who are not under audit which also reduces the time available with professionals to prepare the reports of assesses under audit. Earlier, a time gap of 2 months between due dates of individual assessee not under audit and due dates of assessees under audit was available with professionals to carefully prepare the reports of assessee under audit.

Also read: How to pay zero or lower income tax on your residential property sale using Sections 54 and 54F

Given these challenges, we believe that an extension of the due date of TAR & ITR (In case of assessees under audit) to 15th November 2025 would provide sufficient time for taxpayers and tax professionals to comply with the requirements. The failure to file the audit report by present due dates i.e.by 30th September 2025 & 31st October will result in penalties under relevant Section of the Income Tax Act.

Also read: From Rs 21,350 tax demand to zero tax; How a taxpayer won Section 87A case in ITAT Bengaluru

In view of above circumstances, we request you to kindly consider extension for TAR & ITR date ( in case of assessees under audit) Up to November 15, 2025.