The government has once again extended the Income Tax Return (ITR) filing deadline for individual taxpayers and Hindu Undivided Families (HUFs) for the financial year 2024–25 (assessment year 2025–26). Instead of the usual July 31 deadline, taxpayers now have until September 15, 2025, to submit their returns online.
The Central Board of Direct Taxes (CBDT) announced the extension through a circular issued on May 27, 2025, after receiving multiple representations from tax professionals and associations. However, the deadline for taxpayers whose accounts require an audit remains unchanged at September 30, 2025.
Why the ITR Due Date Was Extended
Tax professionals and chartered accountants pointed out several challenges that made it difficult for taxpayers to meet the original July 31 deadline. The key reasons include:
- Frequent portal glitches: Users reported login errors, slow processing, and failures while uploading returns on the income tax e-filing portal.
- Data mismatches: Discrepancies between the Annual Information Statement (AIS) and Form 26AS caused confusion regarding tax credits, forcing taxpayers to spend more time reconciling data.
- Delayed availability of forms: The updated ITR forms and utilities were released later than expected, leaving taxpayers with less time to complete their filings.
- New ICAI reporting requirements: Additional disclosures introduced by the Institute of Chartered Accountants of India (ICAI) increased compliance burdens, further slowing down the filing process.
Professional bodies, including the Chandigarh Chartered Accountants Taxation Association (CCATAX), urged the CBDT to consider these difficulties. Acting on these requests, the board granted an additional six weeks.
Why Filing Early Still Matters
While the extension offers welcome relief, experts warn taxpayers not to delay until the last minute. Missing the new September 15 ITR deadline could lead to:
- Late fees under Section 234F
- Interest penalties under Sections 234A, 234B, and 234C
- Loss of benefits, such as the ability to carry forward certain losses
Filing early ensures that discrepancies can be resolved smoothly without the stress of last-minute portal issues.
What Taxpayers Should Do Next
With extra time now available, individuals should:
- Reconcile AIS and Form 26AS carefully before filing.
- Use the updated ITR utilities to avoid technical errors.
- Consult professionals if new disclosure norms seem confusing.
Experts also caution that further extensions are unlikely, making it crucial for taxpayers to complete their filings well before September 15.
FAQs on ITR Filing Deadline Extension
1. What is the new ITR filing deadline for AY 2025–26?
The due date for filing ITR for non-audit cases has been extended to September 15, 2025, while the audit deadline remains September 30, 2025.
2. Why did the government extend the ITR deadline?
The CBDT extended the deadline due to portal glitches, mismatched tax data, delayed forms, and new ICAI reporting requirements.
3. What happens if I miss the September 15 ITR deadline?
If you miss the due date, you may face late fees (up to ₹5,000), interest penalties, and loss of certain tax benefits such as carrying forward losses.
4. Can I file ITR after the deadline?
Yes, you can file a belated return, but it comes with penalties and restrictions. It is always advisable to file before the deadline.
