The Advocates’ Tax Bar Association has written to the Union Finance Minister, Smt. Nirmala Sitharaman, urging for an urgent extension of income tax return and audit report due dates for Assessment Year 2025-26. The association cites several reasons for the request, including a delay in the release of tax utilities and persistent technical glitches on the income tax e-filing portal. They highlight the practical hardship caused by an overlap of multiple compliance deadlines, such as those for GST and company law, during the same period. The letter also points out that a number of upcoming festivals will reduce the available working days for taxpayers and professionals. To support their case, the association references judicial precedents from the Supreme Court, which have stated that procedural timelines should not penalize genuine hardship. Based on these issues, the association has requested specific extensions for different types of filings, aiming to allow for accurate reporting, reduce the risk of errors, and provide relief to taxpayers and professionals.
ADVOCATES’ TAX BAR ASSOCIATION
(REGISTERED UNDER SOCIETIES ACT, 1660 HAVING MEMBERS ALL OVER INDIA)
6H-5 & 7, FLAT NO. 5E0, PASCH1M V1HAR, NEW DELHI-1 70087
Deepak K. Bapa National President National General Secreta
Om Kumar
National General Secretary
Ref.: ATBA/Rep./2025-26/24
Date 07.09.2025
To,
Smt. Nirmala Sitharaman .ji
Hon’ble Union Finance Minister
Government of India
North Block, New Delhi
Subject: Urgent Representation for Extension of Due Dates —AY 2025-26.
Hon’ble Madam.
We, the Advocates’ Tax Bar Association, representing. advocates across India, place before you this eamest representation regarding the extension of due dates for filing Income Tax Returns (ITRs), Tax Audit Reports (TAR), Transfer Pricing Reports and related statutory forms for AY 2025-26.
1. Present Situation
- The utilities for ITR and TAR were released with delay, leaving insufficient working time.
- The Income Tax e-filing portal continues to face glitches, including slow uploads, errors in validation, and repeated logouts.
- Compliance Overlap: GST annual filings, MCA deadlines, statutory audits, and company law filings fall in the same period, overburdening professionals and taxpayers. Reduced Effective Days: The coming festive season (Ganesh Chaturthi, Navratri, Diwali, Chhath Pula, Christmas, etc.) will substantially cut down working days
- Additional Reporting Burden: This year’s ITRs and TAR forms seek enhanced disclosures, requiring greater preparation, reconciliation, and verification.
2. Practical Hardship
Madam, despite best efforts, taxpayers and professionals are facing genuine difficulty in meeting the current deadlines without compromising on accuracy. Rushed filings increase the risk of errors, defective returns, notices, and prolonged litigation—which defeats the very objective of transparent compliance.
3. Judicial & Administrative Precedents
The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji (167 ITR 471) and CIT v. Kulu Valley Transport Co. (77 ITR 518) has laid down that procedural timelines are meant to advance justice, not to penalize genuine hardship. The CBDT itself has, in the past, acknowledged practical difficulties by extending deadlines (e.g., AY 2021-22, AY 2022-23).
4. Our Humble Request
In light of the above, and in line with the recent representations made by various professional bodies, we respectfully submit that the following due date extensions be granted:
- Non-Audit ITRs (Individuals & Others) —o15th October 2025
- Tax Audit Report (TAR) & Other Audit Reports – 30th November 2025
- ITR Filing in Audit Cases — 31st December 2025
- Transfer Pricing (Form 3CEB) 31st January 2026
- Renewal of 12A/80G Registrations —31st December 2025
5. Larger Public Interest This extension will:
- Allow accurate reporting & compliance, reducing future litigation.
- Provide relief to small businesses, MSMEs, professionals, and NGOs already under financial strain.
- Enhance the credibility of the compliance process by balancing administrative needs with practical realities.
6. Appeal
Madam, as you have always stood for case of doing business and taxpayer friendly governance, we urge you to consider this relief measure in the spirit of fairness and justice.
We remain hopeful that our humble request will receive your kind consideration.
With highest regards.
Yours faithfully,
(For Advocates Tax Bar Association)
[Om Kumar]
National General Secretary
Advocates’ Tax Bar Association
Madam Finance Minister,
I strongly urge you to approve the extension of time for filing the I.T.Rs as sought for in this APPEAL and it is considered immediately as the we professionals should not be penalized for the all the good deeds of your department, Portal Service Provider and your Super Efficient Officers of your department. How can you be so mean that all the Default Brunts should be borne by the Assessees and us, the professionals. I also urge the Association to look for remedy in High Court of Judicature in Delhi and Allahabad if the dept. turn deaf ears to our plea. THANKS A LOT.