Extension of Tax Audit Due Date u/s 44AB – Who Are Real Sufferers?

Extension of Due Date u/s 44AB for AY 2025-26 – Who Are the Real Sufferers?

Introduction

The government, acknowledging glitches in the income tax portal and late notification of ITR forms, extended the due date for non audit cases to 15th September 2025, which was further extended to 16th September 2025. While this relief appeared timely, the persistent breakdown of the portal left many professionals unable to file returns. Once again, Chartered Accountants (CAs), tax advocates, and their teams found themselves at the receiving end of both client pressure and systemic inefficiencies. This raises pertinent questions: Who are the real sufferers? Why should the government listen only to professional representations? Are we, as a community of professionals, compromising too much?

1. Who Is Seeking Extensions?

Traditionally, representations for extensions are sent by business chambers, trade associations, and professional bodies like ICAI. However, this year, surprisingly few commercial associations raised a strong voice, despite businesses being the ultimate beneficiaries. Instead, the bulk of the pressure came from professional bodies and CAs, because the compliance burden falls directly on them. This creates a perception that CAs are asking extensions for themselves, when in reality, the extensions are equally (if not more) for the benefit of clients.

2. Are CAs the Real Beneficiaries or the Victims?

While the government often treats extension requests as “professionals protecting their own interests,” the truth is different. CAs and advocates are not the beneficiaries but the sufferers.

– Clients delay submission of records till the last moment, assuming the deadline will be extended.

– Accountants contribute to this culture by delivering incomplete or incorrect books near deadlines, expecting CAs to sign without detailed queries.

– Professionals bear the brunt of sleepless nights, compromised health, and, in tragic instances, even loss of lives while meeting deadlines.

Thus, professionals are sandwiched between non-compliant clients and rigid deadlines.

3. Why Are We Compromising?

The fear is real – if one CA refuses late work, clients simply run to another. This competitive pressure forces professionals to accept work under stress, sacrificing quality and well-being. But should this continue? Are we united enough to refuse last-minute assignments collectively? Or will individual professionals keep yielding, afraid of losing work?

4. The Missing Voice of Commercial Associations

Interestingly, trade associations have not shown significant resistance or concern about the deadline. When the true sufferers (businesses) remain silent, why should professionals alone shoulder the battle? If businesses want relief, their associations must directly raise concerns before the government. Professionals can support them but should not be left to fight alone.

5. What Should Be Done? – A Way Forward

To break this vicious cycle, professionals must adopt collective discipline:

1. Timely Submission by Clients – Insist on clients submitting accounts well before deadlines.

2. No Compromise on Quality – Even under time pressure, do not dilute professional standards.

3. Dare to Deny – Refuse last-minute work; let clients face the consequences.

4. No Under-cutting – Do not accept work refused by another CA close to deadlines.

5. Empower Clients’ Associations – Encourage trade bodies to file representations instead of relying only on ICAI or CAs.

6. Ethics & Unity – Protect dignity, health, and respect by working as a united front rather than competing unethically.

6. Conclusion

The extension of due dates under section 44AB highlights deeper structural issues – portal inefficiencies, habitual client delays, and lack of professional unity. Unless professionals collectively draw the line, the cycle of last-minute panic and undue pressure will never break. The solution lies not in repeated extensions but in discipline, ethical practice, and united resistance against unhealthy client behavior. Remember: our respect and well-being will be protected only when we stand united, ethical, and uncompromising in quality.