Rajasthan GST Practitioners Association (RGPA) has submitted a representation to the Finance Minister seeking an extension of statutory due dates for filing Income Tax Returns (ITRs) and Tax Audit Reports (TAR) for AY 2025-26. Traditionally, non-audit ITRs are due on 31st July, followed by a two-month period for audit-related filings starting from 1st September. However, this year the non-audit ITR deadline was extended to 15th September 2025, compressing the compliance window for tax audits to just 15 days. RGPA highlighted that professionals are simultaneously managing non-audit returns and audit assignments, making the timelines unreasonably tight. Technical issues on the e-filing portal, such as frequent glitches and schema updates, have added to the difficulties faced by taxpayers and practitioners. To ease compliance pressure, the association has requested that the non-audit ITR deadline be extended to 30th September 2025 and the TAR filing deadline to 30th November 2025, thereby restoring the two-month gap between the two compliances. The association assured its commitment to timely compliance and stressed that the request is aimed at fair and effective administration of tax laws.
RGPA
Rajasthan GST Practitioners Association
Ref: – RGPA/2526/0004 Date: 10.09-2025
To
The Hon’ble Finance Minister of India
Government of India
North Block, New Delhi
Subject: Representation for Extension of Due Dates for Filing of Income Tax Returns and Tax Audit Reports for AY 2025-26
Respect. Madam,
We, on behalf of the Rajasthan GST Practitioners Association, respectfully submit this representation regarding the extension of the statutory due dates for filing Income T. Returns (lilts- Unaudited) and furnishing of Tax Audit Reports (TAR) for Assessment Year 2025-26.
1. Position of Due Dates
Traditionally, the due date for filing of ITRs (non-audit cases) is 31st July. After this, professionals start preparing and finalizing audit cases from 1st September onwards, and effectively a period of two months is available for tax audit work.
However, in the current yea, the due date for filing non-audit ITRs has been extended to 15th September 2025, even though no such demand was raised either by taxpayers or professionals.
This has resulted in a situation where only 15 days separate the filing of non-audit ITRs and commencement of audit work, drastically compressing the audit compliance window.
2. Technical & Practical Difficulties
The Income Tax e-filing portal doesn’t functioning smoothly eve, time. Filing and uploading of ITRs and audit reports face frequent technical glitches, adding further pressure on both taxpayers and professionals, due to this Income tax schema files are getting updated frequently.
The overlap of responsibilities is also significant: the same professionals are working for filing non-audit ITRs and carrying out audit assignments. The compression of timelines places an unreasonable burden on both taxpayers and professionals.
3. Genuine Request for Relief
In view of the above difficulties, we humbly request your good office to kindly extend the following due dates in the larger interest of taxpayers, professionals, and the efficient administration of the Income T. law:
Non-Audit ITR Filing: Extend to 30th September 2025 (instead of 15th September 2025).
Tax Audit Report (TAR) Filing: Extend to 30th November 2025. This extension will restore the logical two-month gap between the filing of non-audit IT. and audit cases, thereby allowing professionals to complete both compliances effectively, without compromising the quality of tax reporting.
4. Assurance
We assure you that the tax professionals fraternity remains committed to timely compliance and smooth administration of tax laws. Our request is only to ensure that the compliance burden is manageable, fair, and not disproportionately stressful due to overlapping due dates and portal-related difficulties.
We, therefore, earnestly request your kind intervention and prompt notification of the above extensions.
With highest regards,
FORRAIASTHAN GST PRACTITIONERS ASSOCIATION
(PRESIDENT) (SECREARTY) (TREASURER)
