Request for Income Tax Return & Tax Audit Report Due Date Extension

The Tax Bar Association of Bhilwara has formally requested an extension for the due dates for filing income tax returns and tax audit reports for the financial year 2024-25. In a letter to the Chairman of the Central Board of Direct Taxes (CBDT), the association outlines several challenges that taxpayers and professionals are currently facing. These issues include the delayed and staggered release of essential tax filing utilities, which has significantly reduced the time available for preparation and submission. Additionally, the association highlights persistent technical problems with the Income Tax portal, such as frequent system errors, discrepancies in data forms like Form 26AS, and poor performance during peak hours. The letter also notes that new compliance requirements, specifically a revised format for financial statements for non-corporate entities mandated by the Institute of Chartered Accountants of India (ICAI), require more time for proper adoption. Lastly, the upcoming festive season, which leads to reduced staff availability and operational delays, is cited as a major constraint. In response to these hardships, the association proposes extending the due date for non-audit cases to October 31, 2025, tax audit reports to November 30, 2025, and audit cases to December 31, 2025.

TAX BAR ASSOCIATION
BHILWARA 311001 (RAJ.)
Email: tbabhilwara@gmail.com

Date: 02/09/2025

To

The Hon’ble Chairman,
Central Board of Direct Taxes (CBDT),
Ministry of Finance,
Government of India,
North Block, New Delhi — 110001

Subject: Request for Extension of Due Dates for Filing of Income Tax Returns and Tax Audit Reports for the Financial Year 2024-25

Respected Sir/Madam,

The Tax Bar Association, Bhilwara is a professional body of tax practitioners, chartered accountants, company secretary, advocates, and consultants. We actively assist taxpayers across Bhilwara, Rajasthan in ensuring smooth compliance with the direct tax laws. Over the years, our association has worked closely with the Department as a bridge between taxpayers and administration, encouraging voluntary compliance and strengthening trust.

At the outset, we express our sincere appreciation for the Government’s commendable initiatives towards simplification, digitalisation, and pro-taxpayer reforms. The upgraded Income Tax portal, its user-friendly design, and the transparency it brings have been valuable steps towards efficient administration and good governance.

However, during the current year, taxpayers and professionals are facing unprecedented hardships due to delayed release of utilities, technical challenges on the portal, and additional compliance requirements. This has resulted in severely compressed timelines for preparing and filing returns.

1. Delay in Release of Utilities

Normally, taxpayers would have about 122 days (01 April to 31 July) to prepare and file their returns. But this year, utilities were released in a staggered and delayed manner, leaving very limited time.

2. Technical Issues on the Income Tax Portal

1. Frequent system errors while uploading returns and audit reports.

2. Discrepancies in Form 26AS, AIS, and TIS due to delayed updates, making reconciliation extremely time-consuming.

3. Performance issues and frequent timeouts during peak filing periods, causing slow access and login failures.

4. Utility compatibility issues with updated systems, requiring multiple fixes after release.

3. Revised ICAI Format for Non-Corporate Entities

From FY 2024-25, the Institute of Chartered Accountants of India (ICAI) has mandated a new vertical format for Balance Sheet and Profit & Loss Account. Comparative figures, detailed disclosures of related party transactions, contingent liabilities, etc., are now compulsory. Entities and professionals require additional time for correct adoption and reconciliation.

4. Festive Season Constraints (Sep—Nov 2025)

The effective compliance period coincides with several major Indian festivals, including Ganesh Chaturthi, Navratri, Durga Puja, Dussehra, and Diwali. During this period:

1. Offices and firms operate with minimal staff due to holidays and travel.

2. Client coordination and auditor review meetings get delayed.

3. Compliance timelines are further shortened, creating severe pressure on professionals.

Our Prayer

In light of the above facts and hardships, we humbly request your good office to extend the due dates as under:

We respectfully submit that these hardships are genuine and beyond the control of taxpayers and professionals. Granting a reasonable extension will ensure accurate compliance, reduce errors, and maintain the spirit of voluntary tax reporting.

We request your kind and sympathetic consideration.

With warm regards,

Yours faithfully,

For Tax Bar Association, Bhilwara