India’s annual income tax filing season is facing fresh uncertainty as multiple critical ITR utilities remain unavailable even as the filing window continues. While the official due date for non audit cases was revised earlier to September 15, tax experts are now calling for a further extension to September 30. For audit cases, they recommend extending the deadline to November 30. Their plea comes amid persistent system glitches and the non release of essential return and audit forms.
The concern among taxpayers is growing. ITR forms such as ITR 2, ITR 3, ITR 5, ITR 6, and ITR 7 for the Assessment Year 2025–26 have yet to be made live on the portal. This delay is significant because these forms are typically used by salaried individuals with capital gains, business owners, firms, companies, and trusts. Without access to these forms, thousands of taxpayers are stuck in limbo and cannot begin the filing process.
Adding to the confusion is the non availability of updated ITR utilities for past assessment years. Filers hoping to submit revised returns for AY 2021–22 or 2022–23 still cannot do so because the forms have not been updated to incorporate changes from the latest Finance Act. These delays not only inconvenience taxpayers but also threaten to create a backlog of compliance that could stretch across months.
One of the most critical missing components is the set of audit related forms. Tax audit cases cannot proceed without Forms 3CA, 3CB, and 3CD. The absence of these forms, which are essential for reporting detailed financial disclosures in audit cases, has created a bottleneck for businesses and chartered accountants attempting to meet compliance schedules. Without them, audit related returns cannot be filed on time, potentially leading to penalties or interest liabilities for honest filers.
Several leading chartered accountants have voiced concern, warning that the current compliance calendar is unrealistic under the circumstances. They point out that the delays are not due to a lack of taxpayer intent but rather systemic inefficiencies that have persisted despite previous experiences. Experts argue that the income tax department must step in with a clear update, especially since the delay in readiness is on the department’s end.
For now, the original filing deadline for non audit cases technically remains July 31, a date that many say is already out of sync with the present reality. Given that the September 15 extension was announced earlier, some believe the department is aware of the pressure but is yet to act formally. With only a few weeks remaining, experts are calling for an immediate official extension to give taxpayers adequate time to prepare and submit their returns.
The concern is also about fair treatment. If a taxpayer is ready to file but cannot access the necessary utilities, penalizing them for non compliance would be unjust. Many professionals insist that delays should not burden compliant individuals. Instead, the responsibility lies with the system’s readiness and infrastructure.
There has been no formal announcement from the Income Tax Department at the time of writing. However, many believe it is only a matter of time. Historically, similar delays have led to deadline extensions in previous years, especially when the tech platform was not fully functional.
Until the situation is resolved, taxpayers are advised to prepare the documents they can, stay informed through official channels, and avoid rushing into incomplete filings. Experts are hopeful that the department will soon issue a revised deadline, which would help prevent last minute panic and ensure that genuine taxpayers are not penalized for reasons beyond their control.
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