CA Association Seeks Tax Audit Report & 12A renewal Deadline Extension

The Chartered Accountants’ Association, Jalandhar, has submitted a representation to the Finance Minister requesting an extension of due dates for filing Tax Audit Reports (TAR) and for renewal under Section 12A. The appeal highlights three key reasons. First, there was a significant delay in the release of ITR forms and utilities, which reduced the statutory audit preparation period to less than 15 days. Second, technical challenges on the Income Tax portal, including frequent disruptions and unreliable Digital Signature Certificate (DSC) functionality, have hampered filing. CBDT’s system records themselves reflect minimal TAR filings as of 17 September 2025. Third, severe floods in Punjab, Himachal Pradesh, Uttar Pradesh, J&K, and Uttarakhand have disrupted connectivity, infrastructure, and professional activity, further limiting compliance capacity. The Association emphasizes that taxpayers and professionals are committed to proper compliance, but the present timelines are impractical due to delays and disruptions beyond their control. They have requested an extension of the TAR and Section 12A renewal deadlines to 30 November 2025 to provide sufficient preparatory time, ensure genuine compliance, and avoid undue hardship or penal consequences. Copies of the representation have also been forwarded to the Prime Minister, MOS Finance, CBDT, and senior tax officials for consideration.

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 17, 2025

To
The Honorable Finance Minister
Government of India
North Block, New Delhi – 110001

Subject: Request for Extension of Deadlines for TAR Filing, 12A Renewal Relief. 

Honorable Madam

On behalf of the Chartered Accountants’ Association, we respectfully submit this representation for your kind consideration, seeking extension of statutory due dates related to Tax Audit Reports (TAR) and allied compliance requirements. Our request arises out of extraordinary circumstances that are beyond the control of taxpayers and professionals alike.

Key Grounds for Consideration

•  Delay in Issue of ITR Forms and Utilities
  • The release of non-audit ITR Forms (ITR 1 to 5) was significantly delayed.
  • Recognizing this delay, the CBDT itself extended the due date for non-audit ITR filing to 15/09/2025.
  • This has drastically curtailed the statutory 2-month audit window to barely 14–15 days, leaving professionals with insufficient time for quality compliance.
• Technical Challenges on the Income Tax Portal
  • Persistent technical glitches continue on the portal even as on 17/09/2025, causing severe disruption.
  • DSC functionality, mandatory for TAR uploads, is unreliable, practically halting the filing process.
  • CBDT’s own system records will verify that negligible TARs were successfully uploaded on 17/09/2025.
• Natural Calamities in Northern States
  • Severe floods have gravely affected Punjab, Himachal Pradesh, Uttar Pradesh, J&K, Uttarakhand, and adjoining regions.
  • Connectivity, infrastructure, and professional activity have been paralyzed.
  • The seriousness of the disaster is so grave that the Hon’ble Prime Minister himself visited Punjab on 09/09/2025 and UP thereafter to review the ground realities of flood damage and provide relief support.

Our Humble and Strong Appeal

 In view of the above facts—delayed statutory utility releases, continuing technical failures on the Income Tax portal, and widespread disruption due to floods—we respectfully submit that the present timelines are impractical and unjust to taxpayers and professionals who are committed to honest and quality compliance.

• We humbly but strongly request that the due date for submission of Tax Audit Reports (TAR) and the renewal process under Section 12A be extended till 30th November 2025.
• This extension will restore the normal preparatory window, allow genuine compliance without undue hardship, and avoid unfair penal consequences in situations well beyond anyone’s control.

Final Submission

Madam, the Chartered Accountants’ community stands committed to upholding the integrity of tax compliance. However, we earnestly believe that justice demands adequate time when delays are not on part of the taxpayers but caused due to delayed ITR releases, persistent portal glitches, and unprecedented calamities.

We therefore seek your immediate and kind intervention in notifying an extension up to 30th November 2025. Such a compassionate decision will surely alleviate genuine hardships and reinforce taxpayer confidence in the fairness and responsiveness of the Government.

With highest regard and 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