The Rajasthan Tax Consultant’s Association has formally requested that the Ministry of Finance and the Central Board of Direct Taxes (CBDT) extend the deadline for filing tax audit reports (TAR) and Income Tax Returns (ITR) to November 15, 2025. In a letter dated September 1, 2025, the association outlined several challenges faced by tax professionals and businesses that have created difficulties in meeting the current deadline. These issues include delays in the release of official tax utility and return forms, persistent technical glitches on the income tax portal, and the introduction of a new financial statement format for non-corporate entities by the Institute of Chartered Accountants of India (ICAI), which requires additional time for compliance. The association also highlighted the upcoming festive season from August to November, which shifts business focus from compliance to sales, as a factor that further impedes timely preparation. Furthermore, the letter pointed out that a recent extension for individuals not under audit reduced the available time for professionals to focus on audited returns. The association emphasized that a failure to meet the current deadlines could result in penalties for taxpayers and businesses.
THE RAJASTHAN TAX CONSULTANT’S ASSOCIATION
B-145-B, Kalyan Path, Mangal Marg, Bapu Nagar, Jaipur-302015
Phone- 0141-2704697, E.Mail- rtcarajasthan@gmail.com
PAN NO – AAAAR 2496 Q
President
CA Ratan Goyal
(M) 9829114484
ratangoyal1@gmail.com
General Secretary
CA G. P. Gupta
(M) 9414049571
gpshakun@rediffmail.com
Dated 01.09.2025
To
| The Hon’ble Finance Minister, Government of India, North Block, New Delhi |
The Hon’ble Chairman , Central Board of Direct Taxes, North Block, New Delhi |
Hon’ble Madam / Sir,
Subject: Request for Extension of date of Tax Audit Report by 15th November 2025 – Request for your Urgent Action Please.
We trust this letter will finds you in best of your health. The Rajasthan Tax Consultant’s Association established 49 years back in 1976 & is an apex Association of 1800 Tax Professionals comprises of Chartered Accountants, Tax Advocates & tax Professionals from all parts of Rajasthan.
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 release 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.
4. Festival Season:
In India August to November remains to be major festive season 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 statutory compliances & audit preparation gets delayed.
5. Extension of Due date of assesse who are not under Audit: The Government has already extended the due date from 31.07.2025 to 15.09.2025 for Individual & others assesse who are not under audit which also reduces the time available with professionals to prepare the reports of assesses under audit. Earlier The time gap of 2 Months between due dates of Individual assesse not under audit & due dates of assesse under audit was available with professional to carefully prepare the reports of assesse under audit.
Given these challenges, we believe that an extension of the due date of TAR & ITR (In case of assesse 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 date’s i.e.by 30th September 2025 & 31st October will result to penalties under relevant section of Income Tax Act.
In view of above circumstances we request you to kindly consider extension for TAR & ITR date ( In case of assesse under audit) Up to 15th November 2025.
We thank you & look forward for your prompt consideration of this pressing matter and sincerely hope for immediate relief to be granted to these business Organizations, enabling them to adhere to the law without unnecessary stress.
Yours Faithfully,
The Rajasthan Tax Consultants Association
(CA Ratan Goyal)
President
(CA G P Gupta)
General Secretary
