Request for Extension of Tax Audit Report and ITR Due Date

Laghu Udyog Bharati (Alwar unit) has submitted a representation to the Finance Minister and the Chairman of CBDT on 19 September 2025, requesting an extension of the due date for filing Tax Audit Reports (Form 3CD) and Income Tax Returns for Assessment Year 2025-26, currently set at 30 September 2025. The request highlights several challenges faced by taxpayers and professionals. First, delays in the release of e-filing utilities, staggered updates, and frequent schema changes have created a backlog of work. Second, persistent glitches on the Income Tax e-filing portal, such as server errors, validation issues, and pre-filled data mismatches, have made timely compliance difficult. Third, heavy rains and floods in many regions have disrupted electricity, internet, and transport, further affecting taxpayers. Additionally, the new ICAI Guidance Note on Financial Statements of Non-Corporate Entities, applicable from April 2025, has introduced new formats and disclosures that require more time for implementation. The association also noted that while the due date for non-audit returns was extended to 15 September 2025, no similar relief has been granted for audit cases, despite their higher complexity. Considering these genuine hardships, the organisation has requested that the deadline for filing audit reports and related income tax returns be extended to 30 November 2025, or another appropriate date, to allow accurate and compliant filing without undue burden.

LAGHU UDYOU BHARATI
(unit Alwar)

ALL INDIA ORGANISATION  IN SERVICE OF SMALL SCALE INDUSTRIES

Date: 19 September 2025

To,
The Finance Minister/
Chairman CBDT
NEW DELHI

Subject: Humble Request for Extension of Due Date for Filing Tax Audit Reports (Form 3CD) and Income Tax Returns for the Assessment Year 2025-26.

Respected Sir

I request as president Laghu Udyog Bharti , Alwar for extension of date for filing Tax Audit Reports (Form 3CD) and Income Tax Returns for the Assessment Year 2025-26, currently September 30, 2025.

I respectfully submit the following reasons for your kind consideration:

Delay in Availability of Utilities: The e-filing portal has experienced significant delays in the release of the final tax audit utilities and forms. The staggered release of forms and frequent updates to the schema have created immense challenges for professionals and taxpayers to complete audits and file returns accurately and on time. This has resulted in a substantial backlog of work. Portal Glitches and Technical Issues: The Income Tax e-filing portal has been plagued by persistent technical glitches, including slow response times, validation errors, server timeouts, and issues with pre-filled data. These issues have severely hampered the smooth functioning of the filing process and have made it practically impossible for taxpayers and tax professionals to comply with the deadline.

Natural Calamities and Disruptions: Many parts of the country have been severely affected by heavy rains and floods. This has caused widespread disruption of electricity, internet connectivity, and transportation, making it extremely difficult for taxpayers and professionals in affected areas to gather necessary documents and complete the filing process.

Date: 19 September 2025

New Accounting and Reporting Formats (ICAI Guidance Note): The Institute of Chartered Accountants of India (ICAI) has made its new Guidance Note on Financial Statements of Non-Corporate Entities applicable from April 1, 2025. This new format requires significant changes in the preparation of financial statements, including detailed disclosures and re-categorization of accounts. The implementation of this new format, along with the other aforementioned issues, has added to the burden and complexity of the audit process, requiring more time for compliance.

Extension of Non-Audit Due Date: The due date for non-audit returns was extended from July 31, 2025, to September 15, 2025. However, no corresponding extension was granted for tax audit cases, which involve a far more complex and time-consuming process. This has created an unreasonable and compressed timeline for tax professionals to complete all pending audits and filings.

In light of the above-mentioned genuine and widespread difficulties, I earnestly request the for filling a PIL to extend the due date for filing Tax Audit Reports and the corresponding Income Tax Returns for the Assessment Year 2025-26 to November 30, 2025, or a more appropriate date.

This extension would provide the much-needed time for taxpayers and professionals to comply with the statutory requirements accurately, without being burdened by technical issues and unforeseen circumstances.

Thank you.
Regards

Shank
Shashank Jhalani
President
Laghu Udyog Bharati Alwar