On 11 August 2025, the Gujarat Chamber of Commerce and Industry (GCCI) submitted a formal representation to the Central Board of Direct Taxes (CBDT), urging an extension of due dates for Income Tax Returns (ITRs) and Tax Audit Reports for FY 2024–25 (AY 2025–26).
This is not a routine plea. The Chamber has based its request on concrete operational and systemic constraints that, if unaddressed, could compromise filing accuracy and increase compliance risk.
Why the Extension Matters This Year
The 2025 compliance cycle has been disrupted by four converging factors:
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Late Utility Release – Core ITR utilities, normally available in April, were released only in late July or early August; ITR-6 and ITR-7 remain pending.
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First-Year Adoption of ICAI’s New Financial Statement Format – Non-corporate entities must now follow a vertical format with enhanced disclosures, demanding more preparation and review time.
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Persistent E-Filing Portal Bottlenecks – Upload failures, AIS/TIS mismatches, and system slowdowns continue, especially under peak loads.
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Festive Season Overlap – The August–November window sees reduced working days and resource availability across businesses and professional firms.
The combined impact is a severely compressed effective working period for accurate compliance.
Key Grounds Presented by GCCI
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ITR Utility Delays:
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ITR-1 to ITR-4: Released 30 July 2025
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ITR-5: Released 8 August 2025
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ITR-6, ITR-7: Pending
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Tax Audit Utilities (3CA/3CB–3CD): 29 July 2025
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Technical Disruptions:
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Upload errors and repeated submission failures.
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Discrepancies and incomplete data in Form 26AS, AIS, and TIS.
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Multiple revisions to utilities before stable versions are usable.
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ICAI Format Transition:
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Additional time required for reclassification, comparative figures, and expanded notes.
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Festive Calendar Constraints:
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Overlaps with Raksha Bandhan, Janmashtami, Ganesh Chaturthi, Onam, Eid-e-Milad, Navratri, Durga Puja, Dussehra, and Diwali.
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GCCI’s Proposed Revised Timelines
| Compliance | Current Due Date | Proposed Due Date |
|---|---|---|
| ITR – Non-Audit Cases | 15 Sept 2025 | 30 Oct 2025 |
| Tax Audit Report | 30 Sept 2025 | 30 Nov 2025 |
| ITR – Audit Cases | 31 Oct 2025 | 31 Dec 2025 |
| Belated ITR | 31 Dec 2025 | 31 Mar 2026 |
The Analytical Case for Extension
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Accuracy over Speed – Short windows heighten the risk of errors, mismatches, and defective returns.
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Equity for All Stakeholders – Smaller firms and rural taxpayers are disproportionately affected by delayed utility releases and connectivity issues.
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Operational Practicality – Aligning deadlines with actual preparation capacity reduces last-minute congestion and portal failures.
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System Health – Staggered filings spread portal load, improving stability.
If approved, the extension would enable smoother adoption of new reporting formats, allow thorough reconciliations, and ease compliance pressures—benefiting both taxpayers and the administration.
If not, the coming months could see compressed, high-pressure filing cycles with elevated risk of inaccuracies, notices, and litigation.
Conclusion:
In a year marked by structural delays, new compliance norms, and technological bottlenecks, GCCI’s request is not a relaxation—it is a necessary recalibration to safeguard compliance quality, fairness, and administrative efficiency.
