AOTAA Seeks Extension of ITR and Tax Audit Report Filing Deadlines

The All Odisha Tax Advocates Association (AOTAA) has submitted a memorandum to the Finance Minister requesting an extension of due dates for filing Income Tax Returns (ITRs) and Tax Audit Reports (TAR) for AY 2025-26. The association noted that the current deadline of 15th September 2025 for non-audited business assessees leaves insufficient time due to delays in the release of ITR forms and audit formats by CBDT. They highlighted frequent technical glitches on the e-filing portal, including schema updates, mismatches in AIS/TIS data, validation errors, and slow response times, which disrupt compliance work. Additionally, natural calamities like floods and heavy rains in Odisha, coupled with power and internet disruptions, have affected taxpayers and professionals. Local festivals during this period, along with revised ICAI formats for financial statements, further reduce available time. Tax professionals are also burdened with GST and other statutory filings in September. Given these challenges, AOTAA requested extensions: non-audit ITRs to 30th September 2025, TARs to 31st October 2025, ITRs with TAR to 30th November 2025, and belated returns to 28th February 2026. The association emphasized that such extensions would ease compliance pressure and support taxpayers in Odisha.

ALL ODISHA TAX ADVOCATES ASSOCIATION (AOTAA)
Regd. No.270/7202000078 of 2020-21
Address: Link Road, Near Prime Hospital, Cuttack-753012, Odisha, India
Contact No, +91-8908700000 Email. secretary@odishataxadvocales.in
Web: minv.odishataxadvocales.in

Dated, the 10. day of September, 2025

To
Smt. Nirmala Sitharaman,
Hon’ble Finance Minister of India,
North Block, New Delhi-110001

(Through Hon’ble Shri Bhartruhari Mahatab, MP, Cuttack (Odisha), Chairperson, Finance Committee of Parliament).

Sub:- Memorandum of behalf of AOTAA for extension of due date for filing of TAR for the AY-2025-26.

Respected Madam,

We the members of All Odisha Tax Advocates Association want to draw your kind attention to the grievances of the stake holders of the Income Tax Department as under:- —_,

1. DUE DATE FOR FILING THE ITR FOR NON-AUDITED BUSINESS ASSESSEES ENDS ON 15/09/ 2025. It is needless to draw your kind attention that vide CBDT Circular No.06 of 2025 dated-27/05/2025 the due date for filing of ITR for salaried assessees as well as non-audited business assessees was extended keeping in view the enactment of new Income Tax Act,2025 and change in the schema of ITR forms. It is to remind you that many of High Courts in past have passed orders directing the CBDT to ensure release of ITR forms at the beginning of the year, but this year CBDT miserably failed to follow the same. For example ITR-5 of line schema was released on B. of August, 2025. Sirnilarly, Form No.3CA, 3CB and 3CD were released 29″‘ of July, 2025.

2. TECHNICAL GLITCHES IN THE PORTAL OF INCOME TAX DEPARTMENT. It Is not out of place to mention here that stake holders are facing several glitches in the portal vizi-system error, frequently tirne out and mismatch between Form No.26-AS, AIS and T1S and utility compatibility issues. The Tax Professionals are facing frequent schema updates, validation errors, and portal downtime. Each schema update requires taxpayers to revalidate and sometimes re-enter the information, causing duplication of effort and wastage of valuable time. Moreover, users have frequently encountered slow portal responses, error messages while uploading returns and occasional rejections without adequate diagnostic information. These Issues not only disrupt workflow but also cause anxiety among the taxpayers who fear penal consequences for delayed compliance.

3. NATURAL CALAMITIES HAVE DISRUPTED THE FLOW OF WORK:- it is worthwhile to present before your Honour that this year the people of 0disha have faced flood and rain due to low pressure, which has created a great loss for many, who have not only lost their property but aisoiives or the relatives. Due to disruption of electricity supply, Internet connection, transportation facility the Tax Professionals are unable to file the ITR and TAR of their assessees within the time allowed under the statute.

4. LOCAL FESTIVALS ALSO HAMPERS THE FILING OF ITR & TAR-It is also very pertinent to note here that all the festivals will be celebrated by the stake holders during these days viz:- Ganesh Puja, Mahalaya, Durga Puja, Laxmi Puja, Kali Puja, Dussehra, Navaratri etc, which will restrict the availability of support staff In the office of the Tax Professionals to file the TAR within the time limit,

5. ICAI HAS PRESCRIBED REVISED FORMAT OF FINANCIAL STATEMENTS FROM THIS YEAR-From this year i.e. AY-2025-26 the [CAI has revised the format of Financial Statements for non-corporate assessees, which will take more time for the Auditors to prepare the Balance Sheet, Trading, Profit 13, Loss Account etc. as per the said format.

6. FILING OF RETURNS UNDER THE GST & OTHER LAWS ALSO MANDATORY AS THAT OF.ITFOI TAR:- It is not out of place to mention here that the Tax Professionals are obliged to file the retums of their clients under the GST Law as well as other laws during the month of September, 2025.

In the above circurnstances we the members of AOTAA earnestly request that the due date for filing of various Forms as well as 1TR rnay please be suitably be extended to a suitable date as mentioned below for the benefit of stake holders at lar:ge and assesses of Odisha in particular.

With Our

Yours

For & on behalf of
All Odisha Tax Advocate Association

(Nataba Panda)
CHAIRMAN
Direct Tax Committee