VTPA Representation for Extension of Due Date for Filing of Income Tax Returns for A.Y. 2025–26
To
The Chairman,
Central Board of Direct Taxes (CBDT),
New Delhi.
Email: chairmancbdt@incometax.gov.in
Subject: Request for Extension of Due Date for Filing of Income Tax Returns for A.Y. 2025–26
Respected Sir,
We, Vidarbha Tax Practitioners Association (VTPA), representing tax professionals across the Vidarbha region, have been consistently working towards facilitating smooth compliance by taxpayers and constructive engagement with government authorities. Our Association has always believed in fostering a healthy tax ecosystem through timely and practical suggestions.
In this spirit, we wish to bring to your kind attention the genuine hardships being faced by taxpayers and professionals in timely filing of Income Tax Returns for A.Y. 2025–26.
While the due date for non-audit ITRs has been prescribed as 15th September 2025, the availability of utilities was considerably delayed as under:
• ITR-1 to ITR-4 (Common Offline Utility): First released on 11 June 2025; latest version on 26 August 2025
• ITR-2 Utility: Released on 22 July 2025
• ITR-3 Utility: Released on 29 July 2025
• ITR-5 Utility: Released on 8 August 2025 (latest version on 6 September 2025)
• ITR-6 Utility: Released on 16 August 2025
Effectively, only a few weeks remain for filing lakhs of returns across the country. The situation is further aggravated by the following practical challenges:
1. Capital Gains Reporting:With effect from 23 July 2024, capital gains disclosure has been bifurcated (before and after the amendment date). AIS/TIS data still contains discrepancies, requiring manual reconciliation.
2. Portal Glitches:Frequent technical issues on the Income Tax Portal and delays in private software updates.
3. Natural Calamities:Floods in several states have disrupted professional and taxpayer functioning.
4. Frequent Form Changes:ITR forms for this year require several new and detailed disclosures.
5. Overlapping Deadlines:
o Filing of Tax Audit Reports (30th Sept.)
o Renewal of registration for charitable trusts (30th Sept.)
o AGMs under Company Law (30th Sept.)
o Non-audit ITR filing (15th Sept.)
6. Recent GST 2.0 Changes:Sudden changes in GST law and introduction of a new version of returns have added to compliance burden.
Consequences of Non-Extension:
Non-extension of the due date will expose taxpayers to severe hardships such as:
• Late fees of ₹1,000/₹5,000 under section 234F
• Levy of interest under section 234A
• Inability to carry forward certain losses
• Restriction on opting for the old tax regime (in ITR-1/2)
• Risk of penalty and even prosecution in extreme cases
In light of the above, we earnestly request CBDT to extend the due date for filing of ITRs in non-audit cases suitably so as to ensure smooth, error-free, and hassle-free compliance.
We are confident that the Board will consider this representation sympathetically in the larger interest of taxpayers, professionals, and the industry.
Thanking you,
Yours faithfully,
For Vidarbha Tax Practitioners Association
Mahendra Jain CA. Naresh Jakhotia
President Secretary
Place: Nagpur
Date: 06.09.2025
