Whether ITR and Audit Report Compliance Dates Will Be Extended?

Tax Compliance Deadlines Near: Professionals/Assessee Struggle amid Glitches and Overlaps

As the statutory deadlines for Income Tax Returns (ITRs), Tax Audit Reports (TARs), Trust Audits, and other compliances approach, taxpayers and professionals across the country are grappling with serious challenges. Despite multiple representations made by professional bodies and associations, no official communication regarding extension of due dates has yet come from the Ministry of Finance.

Recently, the District Taxation Bar Association (Direct Taxes), Ludhiana (DTBA), representing more than 870 tax professionals, also submitted a detailed representation to the Hon’ble Finance Minister, highlighting the pressing hardships faced by taxpayers and professionals.

Key Issues Raised in the Representation:

1.Overlapping Deadlines

• • ITR, TAR, Trust Audits, and Company Audits fall within a compressed compliance window, creating an avoidable burden.

2. Technical Glitches on Income Tax Portal

• • Frequent breakdowns, validation errors, session expiries.
  • AIS/TIS downloads not functioning properly with certain internet providers.
  • Failures in uploading Form 10AB for charitable trusts.

3. Delayed Utilities

• • Updated ITR/TAR utilities were released late, reducing effective compliance time.

4. Connectivity Issues & Natural Calamities

• • Floods and heavy rains in Punjab, Himachal Pradesh, UP, and neighboring states have disrupted office functioning and internet infrastructure.

Reliefs Sought:

• Extension of ITR Due Dates
  • Audit Cases: Extend ITR filing to 15th December 2025 with TAR due date to 15th November 2025, OR align both to 30th November 2025.
• Extension for Trust/Charitable Institution Registrations (u/s 12A/10(23C))
  • Extend deadline to 31st December 2025 and grant suo-moto five-year validity to smaller trusts as announced in the Union Budget.

Why Extension Is Necessary

The compliance burden is not only causing hardship but also risking inaccurate and rushed filings. Timely intervention by the Finance Ministry and CBDT will safeguard the interests of taxpayers while ensuring quality compliance.

The ball now lies with the government — whether it will provide the much-needed breathing space to taxpayers and professionals or continue with the compressed deadlines despite persistent challenges.

Conclusion

Taxpayers and professionals across India are anxiously waiting for clarity. An extension would not only ease compliance pressure but also uphold the government’s stated objective of promoting “ease of doing business” and “ease of compliance.”

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CA Deepak Jain, General Secretary, District Taxation Bar Association (Direct Taxes), Ludhiana