A Chartered Accountants’ Association has formally requested an extension for the due dates of Tax Audit Reports (TAR) and renewals under Section 12A. The association cites several reasons for the request, including persistent glitches on the Income Tax portal, which have caused significant delays in filing. The letter highlights that the recent extension for non-audit returns until September 16, 2025, left professionals with insufficient time to complete tax audits, especially with the upcoming Navratras, Dussehra, and Diwali festivals. The association also points to the impact of natural calamities, specifically recent floods in northern states like Punjab and Himachal Pradesh, which have disrupted professional activities. They also note the difficulty for many charitable institutions to meet the September 30, 2025 deadline for Section 12A renewals and suggest an extension until December 31, 2025, which would also provide the department more time to process the applications. The letter proposes extending the TAR due date to November 30, 2025, to allow for quality compliance without causing undue hardship to taxpayers, professionals, and MSMEs.
CHARTERED ACCOUNTANTS ASSOCIATION
(C R Budding. Mode. Town Road, Jalandhar)
For correspondence care:- CA. Ashwani Jindal, General Secretary,
498-LA, Model Town, Near Geeta Mandir, Jalandhar
Email: casmeothation.jalgiBmail.com Mobile 9876063350
September 22, 2025
To
The Hon’ble Finance Minister
Government of India
North Block, New Delhi 110001
Sub: Request for Extension of Due Dales for Tax Audit Reports (TAR) and 12A Renewals in light of Utsav Mahotsav, Delayed Non-Audit ITRs, Portal Glitches, Natural Calamities and Upcoming Festive Season
Hon’ble Madam,
On behalf of the Chartered Accountants’ fraternity, we respectfully place this representation for your kind and immediate consideration, seeking extension of due dates for Tax Audit Reports (TAR) and renewals under section 12A. The request arises from extraordinary and genuine hardships being faced by taxpayers. MSMEs, NPOs and professionals across the country.
Grounds for Consideration
1. Spirit of GST 2.0 and PM’s Utsav Mahotsav Vision.
We wholeheartedly welcome the vision of Hon’ble Prime Minister Shri Narendra Modi ji and the reform.; under (GST 2.0. A timely extension of TAR will neither cause any revenue loss to the Government nor dilute compliance, but it will enable ,MSMEs and Professionals to meaningfully Participate in the May Man OINCIV announced yesterday and also allow families across India to celebrate the forthcoming festive season of Navratraz Dussehra and Diwali without undue stress.
2. Alignment of TAR with ITR Fillip
We humbly submit that the due date for TAR may kindly be merged with the statutory ITR Audit dat: of 31st October 2025, with the extension of both till 31st November 2025. Such merger will serve the stated purpose of ensuring compliance, as ITR-linked interest u/s 234A will safeguard timely filing with no loss to Revenue.
3. Severe Time Curtailment due to Delay in Non-Audit ITRs
This year, more than 7 crore non-audit returns were filed across India, the majority facilitated by professional efforts. These were extended till 16th September 2025. Professionals bad to spend lime till 16th September to File & rectify issues arising from incorrect AIS/TIS data—including errors in cost or date of acquisition of shares. LTCG/STCG mismatches, etc. This effectively left barely 14 working and non-working days for TAR, a ?cried far too inadequate for quality compliance.
4. Persistent Portal Glitches
Even since 17/09/2025 the Income Tax portal continues to suffer slowdowns and outages, severely hampering smooth uploading and filing of reports.
5. Extension for 12A Registrations
Alongside TAR, we also request extension of the last date for filing renewals under Section 12A from 31th September 2025 to 31st December 2025. Lakhs of charitable institutions are yet to file their renewal applications, which is humanly impossible to be filed and processed within the present timeline. Such extension will give the department sufficient breathing space as well, since even disposal of these lakhs of applications is extremely difficult before 31st March 2026. With extension, departmental disposal timelines will appropriately shift to 30th June 2026, ensuring a balanced and practical outcome for both the Government and taxpayers.
6. Natural Calamities Across Northern States
Unprecedented floods in Punjab, Himachal Pradesh, Uttar Pradesh, Uttarakhand, and J&K have crippled connectivity and professional activities. The Hon’ble Prime Minister himself visited Punjab and UP earlier this month to assess the devastation, highlighting the gravity of the disruption.
Our Humble Prayer
In light of the above—delayed utilities, truncated compliance window, continuing portal glitches, floods in many northern states, and the approaching festive season—we make a humble yet pressing appeal:
- Kindly extend the due date for furnishing of Tax Audit Reports (TAR) till 30th November 2025, in alignment with the practical and fair preparatory needs.
- Kindly allow extension of Section 12A renewal filings till 31st December 2025, thereby facilitating genuine compliance without hardship to institutions and without compromising departmental objectives.
Final Submission
Madam, we reaffirm the profession’s commitment to integrity and timely tax compliance. An empathetic decision as prayed for will greatly relieve lakhs of MSMEs, NPOs and professionals, and will further reinforce their faith in the Government’s fairness, responsiveness and vision of Ease of Doing Business.
With highest regards and utmost respect,
Yours sincerely,
(CA. Ashwani Kumar Jindal)
General Secretary
M — 9876063350
Copy to
1. The Honorable Prime Minster of India
2. The Honorable, MOS Finance
3. The Revenue Secretary
4. Chairman, CBDT
5. The Chief Commissioner of Income Tax, Amritsar
6. All the Principal Commissioners of Income Tax, Jalandhar
7. The Chief/Principal/Commissioner of Income Tax Exemptions
8. All Print Medias
