As the September 15, 2025, deadline for filing Income Tax Returns (ITR) for Assessment Year 2025-26 approaches, the All Tripura Bar Association (ATBA) and other organizations are urging the Ministry of Finance to extend the deadline to October 15, 2025. This request comes in response to persistent technical glitches on the e-filing portal, delays in the release of updated ITR forms, and the complexities arising from overlapping compliance requirements.

The ATBA, along with bodies like the Karnataka State Chartered Accountants Association (KSCAA) and the Central India Regional Council (CIRC) of the Institute of Chartered Accountants of India (ICAI), has formally requested the extension, citing significant difficulties faced by taxpayers and professionals. These difficulties include errors in validation, slow uploads, frequent system errors, and overall performance issues that impede timely submissions.

Several factors contribute to the call for an extension. Firstly, the delayed release of crucial ITR forms, such as ITR-5, ITR-6, and ITR-7, along with key tax audit forms, has significantly reduced the preparation time for tax filers. The KSCAA noted that the "long-established practice of notifying ITR forms by 1 April has once again not been followed," causing grave limitations for tax filers.

Secondly, persistent technical issues on the Income Tax e-filing portal continue to plague the filing process. Taxpayers and professionals have reported discrepancies in Form 26AS and the Annual Information Statement (AIS) due to delayed updates, performance issues, frequent timeouts during peak filing periods and utility compatibility issues. These glitches not only slow down the filing process but also increase the risk of errors.

Thirdly, the overlapping of compliance deadlines for GST, MCA, and Tax Audit reports adds to the burden. The adoption of ICAI's Guidance Note on NCE financials has further increased the audit workload due to expanded disclosure requirements. Additionally, the upcoming festive season, including Ganesh Chaturthi, Navratri, Durga Puja, Dussehra, and Diwali, reduces the available working days for taxpayers and professionals, exacerbating the pressure to meet the existing deadline.

The current deadline of September 15, 2025, was already an extension from the original date of July 31, 2025, granted in May due to delays in updated ITR forms and system preparedness. As of September 11, 2025, over 5.3 crore ITRs have been filed. However, with an estimated 8 crore returns expected this year, approximately 2.7 crore returns are still pending, requiring a daily filing rate of 54 lakh, far exceeding the current pace of under 20 lakh filings per day.

Failure to meet the ITR deadline can result in penalties under Section 234F of the Income Tax Act, as well as delays in refund processing. A late filing fee of ₹5,000 is applicable for those with an income of more than ₹5 lakh, while those with an income of ₹5 lakh or less face a penalty of ₹1,000. Additionally, interest at 1% per month is charged on any tax due.

While the government has not yet issued an official statement regarding a further extension, various tax professional bodies are actively campaigning for it, using the hashtag #extend_due_date_now on social media platforms. The Advocates' Tax Bar Association has specifically requested extensions for non-audit ITRs until October 15, tax audit reports until November 30, and ITR filings in audit cases until December 31.

Given the convergence of technical difficulties, compliance overload, and reduced working days, an extension of the ITR deadline to October 15 would provide much-needed relief to taxpayers and professionals, ensuring more accurate and timely filings.