Tax Practitioners’ Group Seeks Extension Of Return Filing, Audit Filing Deadlines

The All India Federation of Tax Practitioners (AIFTP) has made an appeal for extension of the due dates for filing income tax returns (ITRs) and tax audit reports for the assessment year 2025-26, citing floods, landslides, technical glitches and compliance challenges.

AIFTP President Samir Jani said the body has submitted a memorandum to Central Board of Direct Taxes (CBDT) Chairman seeking extension of the ITR filing deadline in non-audit cases from September 15 to October 15, the tax audit report deadline from September 30 to October 31, and the ITR filing deadline in audit cases from October 31 to November 30.

AIFTP Representation Committee Chairman Narayan Jain said several states have been severely affected by floods and landslides, disrupting internet, transportation and power supply, making it “almost impossible” for taxpayers and professionals to file returns on time.

The group has also cited delays in the release of ITR forms and utilities, technical issues on the income tax portal, discrepancies in Form 26AS, AIS and TIS, and compatibility issues. In addition, the revised format of financial statements for non-corporate entities youprescribed by ICAI requires additional preparation and review time.

Festivals such as Navratri, Durga Puja, Dussehra and Diwali, which require frequent travel by taxpayers and professionals, were also flagged as factors affecting compliance timelines. AIFTP has also filed a writ petition in the Delhi High Court seeking directions to the CBDT for extension of the filing deadlines.