The Chandigarh Chartered Accountants Taxation Association has submitted an urgent representation to the CBDT seeking the immediate release of Income Tax Return (ITR) e-filing utilities for AY 2026–27. While appreciating the early notification of ITR forms, the Association highlighted that taxpayers and professionals are unable to begin compliance work because essential e-filing utilities and schemas for audit reports and statutory forms are still unavailable. The representation pointed out that mandatory forms such as Forms 3CA, 3CB, 3CD, 10B, 10BB, 10-IE, 10-IEA, and deduction-related forms under sections 80-IA, 80-IC, 80-ID, and 80JJAA are prerequisites for filing returns. According to the Association, the delay has halted audit work, compressed compliance timelines, increased the risk of filing errors, burdened the portal with expected last-minute filings, and exposed taxpayers to avoidable penalties. The Association requested immediate release of utilities and a transparent public release schedule for future compliance planning.
CHANDIGARH CHARTERED ACCOUNTANTS
TAXATION ASSOCIATION
SCO 1004-05, Sector 22-B,
Chandigarh – 160022
+91-98140-06841
ccataxchd@gmail.com
Ref No: CCATAX/2026-27/01 | Dated: 14 May 2026
To,
The Hon’ble Chairman,
Central Board of Direct Taxes (CBDT)
North Block,
New Delhi – 110001
Sub: Urgent Representation for the Immediate Release of Income Tax Return (ITR) e-Filing Utilities for AY 2026–27
Respected Sir,
We write to you with both respect and urgency. The Chartered Accountants of the Chandigarh tricity region work every day to help honest taxpayers meet their obligations on time. We have always stood beside the tax administration — flagging real-world challenges, suggesting practical improvements, and encouraging our members to embrace every reform. Today, we come to you with one pressing concern that is causing genuine hardship on the ground.
We sincerely appreciate that the CBDT notified the ITR forms for AY 2026–27 well ahead of time. That was a welcome and thoughtful step. But without the corresponding e-filing utilities, that early notification has unfortunately not translated into early action for taxpayers and professionals. We are ready to file — the system is not yet ready for us.
WHY WE CANNOT BEGIN WITHOUT THESE UTILITIES
Before a return can be filed, several statutory forms and audit reports must first be submitted. These are not optional — they are legal prerequisites. The utilities still pending release include:
- Audit Reports (Forms 3CA / 3CB / 3CD)
- Trust & Institution Audits (Forms 10B / 10BB)
- Deduction-Linked Declarations (Forms 10-IE / 10-IEA)
- Section-Specific Forms (80-IA, 80-IC, 80-ID, 80JJAA, etc.)
- Other Supporting Certifications required alongside the return
Until these utilities are live, thousands of professionals are stuck — not because of any lack of intent, but simply because the tools they need do not exist yet. Every day of delay shrinks the window available to do careful, error-free work. And when deadlines are missed — even for reasons beyond a taxpayer’s control — it is the taxpayer who pays the penalty.
WHAT THIS DELAY IS DOING TO PEOPLE
- Work has ground to a halt audit forms cannot be submitted without the utilities
- Timelines are collapsing weeks of careful work get compressed into days
- Errors increase under pressure rushed filings lead to mistakes that take months to correct
- Portals get overwhelmed last-minute bulk filing causes crashes and further delays
- Taxpayers face penalties despite doing everything right on their end
WHAT WE ARE ASKING FOR
√ Release the e-filing utilities for all notified ITR forms immediately — without further delay ‘
√Make schemas and utilities for audit reports and statutory forms available at the earliest
√ Share a clear, public schedule of release dates so professionals can plan their work in advance
We are not here to criticise — we are here because we care about a system that works for everyone. Timely utility release is not a technical detail; it is what stands between a compliant taxpayer and an avoidable penalty. We are confident that with your kind intervention, this can be resolved swiftly. The Chandigarh Chartered Accountants Taxation Association stands ready to support the CBDT in every way we can.
Yours faithfully,
For Chandigarh Chartered Accountants Taxation Association
CA/CMA Balwinder Singh
CA Manoj Kohli
President
Chandigarh Chartered Accountants Taxation Association
General Secretary
Chandigarh Chartered Accountants Taxation Association
CC:
1. Nirmala Sitharaman, Hon’ble Union Minister of Finance, Ministry of Finance, New Delhi
2. Shri Pankaj Chaudhary, Hon’ble Deputy Minister of Finance, Ministry of Finance, New Delhi
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