The Chartered Accountants Association of Jalandhar has submitted a representation to the Honorable Finance Minister, requesting extensions for several key tax compliance deadlines. The request is based on two primary factors: significant operational difficulties with the Income Tax portal and widespread disruptions caused by severe natural calamities in northern India. According to the letter, the portal has experienced issues such as a delay in releasing updated tax utilities, frequent session timeouts, and repeated failures when attempting to upload documents for Form 10A/10AB, which is required for 12A registration renewals.
Compounding the technical problems, the association notes that recent heavy floods in states including Punjab, Himachal Pradesh, and Uttar Pradesh have led to major disruptions in power supply, internet infrastructure, and general business operations. The letter states that this combination of technological and natural challenges has severely constrained the ability of taxpayers and professionals to meet the scheduled deadlines. To address these issues, the association has proposed specific deadline extensions: the non-audit ITR filing deadline be moved to October 15, 2025, and the audit TAR and ITR filing deadline be extended to November 30, 2025. It also requests that the 12A registration renewal deadline be extended to December 31, 2025.
In addition to the extensions, the letter requests several reliefs. It asks for a circular to be issued granting a 10-year registration validity for charitable organizations with annual receipts below a certain threshold, as per recent budget announcements. The association also seeks a one-year extension for other 12A registrants who fail to renew on time. Finally, it asks for official guidance that will allow electronic acknowledgments to serve as proof of compliance in cases of documented portal failures and that will condone late filings caused by such technical glitches. The representation concludes by stating that these measures are necessary to ensure a fair tax compliance framework that does not penalize taxpayers for circumstances beyond their control.
CHARTERED ACCOUNTANTS ASSOCIATION
(C R Building, Model Town Road, Jalandhar)
For correspondence care:- CA. Ashwani Jindal, General Secretary,
498-LA, Model Town, Near Geeta Mandir, Jalandhar
Email: casassociation.jal@gmail.com, Mobile 9876063350
CA. C K Koul
Chairman
CA. Ashwani Jindal
General Secretary
September 12, 2025
To
The Honorable Finance Minister
Government of India
North Block, New Delhi — 110001
Subject: Request for Extension of Deadlines for TAR/ITR Filing, 12A Renewal Relief, and Portal-Related Condonation Amidst Severe Disruptions, it is evident from the scheduled visit of our Honorable Prime Minister to Punjab on 09/09/2025
Honorable Madam
We respectfully submit this representation seeking your kind consideration and support for extending important compliance deadlines related to Tax Audit Reports (TAR), Income Tax Returns (ITR) for both audit and non-audit filters, and 12A renewal processes. This request is necessitated due to significant operational difficulties caused by delayed issuance of utilities, persistent technical challenges on the Income Tax portal, and severe natural calamities affecting large pans of Punjab, Himachal Pradesh, Uttar Pradesh, and adjoining areas.
It is worth highlighting that Punjab has been severely affected by heavy floods, leading to massive disruptions in connectivity, infrastructure, and normal life. The situation is so grave that it is evident from the scheduled visit of our Honorable Prime Minister to Punjab on 09/09/2025 to personally review the ground realities of flood damage and relief measures.
Specific Pain Points Impacting Compliance
Delay in Issuance of Utilities: The later-than-usual release of updated ITR and TAR utilities this year has considerably narrowed the filing window, placing substantial pressure on taxpayers and professionals alike.
Form 10A/I0A13 Upload Failures: Frequent technical glitches, including session timeouts and failed uploads, are hampering timely I 2A registration renewals, creating compliance bottlenecks.
Session Timeouts and Connectivity Issues: Taxpayers face repeated portal session timeouts and poor loading speeds, worsened by unstable internet connectivity and frequent power outages triggered by the ongoing floods and severe rains in northern India.
Disruptions Due to Severe Rains and Floods: Natural calamities in Punjab, Himachal Pradesh, Uttar Pradesh, and neighboring states have disrupted power supply, internet infrastructure, and office operations, further constraining compliance efforts, especially for smaller organizations and charitable trusts.
Practical Requests for Relief and Extensions
In light of these challenges, we seek the following considerate measures:
- Extension of Filing Deadlines:
- Non-audit ITR filing deadline be extended to 15th October 2025.
- Audit TAR and ITR filing deadline be extended to 30th November 2025.
- 12A registration renewal deadline extended to 31st December 2025.
- Uniform 12A Registration Validity Relief:
- Issue a circular mandating 10-year registration validity for charitable organizations with annual receipts below ZS crore, as per recent budget announcements.
- Provide at least a one-year extension for other 12A registrants who fail to renew by 31st December 2025 to avoid undue hardships and inadvertent derecognition.
- Acknowledgment-Based Deemed Compliance:
- Approve recognition of electronic acknowledgments as sufficient proof of compliance in cases of documented portal failures or delays.
- Portal-Related Condonation:
- Provide clear instructions to condone late filings caused by portal technical glitches such as upload failures, session timeouts, and AIS/26AS mismatches, subject to satisfactory proof of genuine hardship.
Underpinning Rationale
We believe the requested extensions and reliefs align with the government’s vision of fostering a fair, transparent, and accessible tax compliance framework that respects operational realities faced by taxpayers and practitioners alike. Given the extraordinary circumstances caused by both technological setbacks and severe weather events impacting northern India’s infrastructure and work environments, these reliefs will support voluntary compliance without penalizing those impacted by factors beyond their control.
Of particular importance is easing the regulatory burden on charitable trusts with annual receipts under Rs. 5 crore by implementing the 10-year 12A registration validity and providing additional renewal extensions for others, ensuring their uninterrupted contribution to social development.
Conclusion
We earnestly urge your benevolent consideration to grant the aforementioned extensions, reliefs, and condonations to safeguard the interests of taxpayers, promote compliance efficacy, and uphold the integrity of India’s tax administration during these challenging times.
Thanking you
Yours faithfully,
(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
it is very essential to extend due date of filing income tax return