To
Smt. Nirmala Sitharaman,
Hon’ble Finance Minister of India, North Block, New Delhi-110001
(Through Hon’ble Shri Bhartruhari Mahatab, MP, Cuttack (Odisha), Chairperson, Finance Committee of Parliament).
Sub: Memorandum of behalf of AOTAA for extension of due date for filing of TAR for the AY-2025-26.
Respected Madam,
We the members of All Odisha Tax Advocates Association want to draw your kind attention to the grievances of the stake holders of the Income Tax Department as under:-
- DUE DATE FOR FILING THE ITR FOR NON-AUDITED BUSINESS ASSESSEES ENDS ON 15/09/2025.
It is needless to draw your kind attention that vide CBDT Circular No.06 of 2025 dated-27/05/2025 the due date for filing of ITR for salaried assessees as well as non-audited business assessees was extended keeping in view the enactment of new Income Tax Act, 2025 and change in the schema of ITR forms. It is to remind you that many of High Courts in past have passed orders directing the CBDT to ensure release of ITR forms at the beginning of the year, but this year CBDT miserably failed to follow the same. For example ITR-5 of line schema was released on 8th of August, 2025. Similarly, Form No.3CA, 3CB and 3CD were released 29th of July, 2025.
- TECHNICAL GLITCHES IN THE PORTAL OF INCOME TAX DEPARTMENT.
It is not out of place to mention here that stake holders are facing several glitches in the portal viz:-system error, frequently time out and mismatch between Form No.26-AS, AIS and TIS and utility compatibility issues. The Tax Professionals are facing frequent schema updates, validation errors, and portal downtime. Each schema update requires taxpayers to revalidate and sometimes re-enter the information, causing duplication of effort and wastage of valuable time. Moreover, users have frequently encountered slow portal responses, error messages while uploading returns and occasional rejections without adequate diagnostic information. These issues not only disrupt workflow but also cause anxiety among the taxpayers who fear penal consequences for delayed compliance.
03. NATURAL CALAMITIES HAVE DISRUPTED THE FLOW OF WORK:-
It is worthwhile to present before your Honour that this year the people of Odisha have faced flood and rain due to low pressure, which has created a great loss for many, who have not only lost their property but also lives of the relatives. Due to disruption of electricity supply, internet connection, transportation facility the Tax Professionals are unable to file the ITR and TAR of their assessees within the time allowed under the statute.
04. LOCAL FESTIVALS ALSO HAMPERS THE FILING OF ITR & TAR-
It is also very pertinent to note here that all the festivals will be celebrated by the stake holders during these days viz:- Ganesh Puja, Mahalaya, Durga Puja, Laxmi Puja, Kali Puja, Dussehra, Navaratri etc, which will restrict the availability of support staff in the office of the Tax Professionals to file the TAR within the time limit.
05. ICAI HAS PRESCRIBED REVISED FORMAT OF FINANCIAL STATEMENTS FROM THIS YEAR-
From this year i.e. AY-2025-26 the ICAI has revised the format of Financial Statements for non-corporate assessees, which will take more time for the Auditors to prepare the Balance Sheet, Trading, Profit & Loss Account etc. as per the said format.
06. FILING OF RETURNS UNDER THE GST & OTHER LAWS ALSO MANDATORY AS THAT OF ITR & TAR:-
It is not out of place to mention here that the Tax Professionals are obliged to file the returns of their clients under the GST Law as well as other laws during the month of September, 2025.
In the above circumstances we the members of AOTAA earnestly request that the due date for filing of various Forms as well as ITR may please be suitably be extended to a suitable date as mentioned below for the benefit of stake holders at large and assesses of Odisha in particular.
