The Urgent Need for Timely Release of ITR Utilities: A Professional Perspective

In the realm of tax compliance, punctuality is not just a virtue—it is a necessity. Every year, professionals across India gear up to fulfill a complex calendar of tax return filing obligations, both for individuals and businesses. As a practicing Chartered Accountant and an active member of the tax professional community, I wish to echo the concerns raised recently by two esteemed bodies—All Gujarat Federation of Tax Consultants (AGFTC) and the Income Tax Bar Association (ITBA)—regarding the delayed release of ITR utilities for AY 2025–26.


Despite the government’s thoughtful extension of the filing deadline for non-audited assessees to 15th September 2025, the unavailability of ITR-2, 3, 5, 6, and 7 utilities has created a significant bottleneck for audited taxpayers. This issue is not merely technical—it has real-world implications on compliance timelines, audit preparation, and the financial planning of individuals and businesses alike.


Why This Delay Matters
1. Compression of Tax Audit Season:
The deadline for filing tax audit reports (Form 3CD) remains 30th September 2025. The delay in releasing the corresponding ITR utilities means that practitioners like us will face an intense crunch period, compounded further by the Diwali festival season in mid-October when availability of staff, clients, and auditors becomes difficult.

2. Revised Form 3CD Changes Awaiting Utility Update:
This year’s Form 3CD includes several new disclosures related to MSMEs, financial transactions, and newly introduced tax provisions. Without integrated ITR utilities, these cannot be accurately validated or submitted.

3. Impact on GST Filings and Business Operations:
The delay in audited ITR filing cascades into GSTR-9 and 9C reconciliation due in December. It also affects loan renewals, tender participation, and credit ratings, especially for SMEs who rely on timely compliance for growth and funding.
4. Financial Impact on Taxpayers:
Many taxpayers are facing delays in refunds that are crucial for working capital needs. Moreover, interest under Sections 234B and 234C continues to accrue, even if delays are procedural and beyond the taxpayer’s control.

📢 What We Urge the Government to Consider

AGFTC and ITBA have rightly submitted a request to the Hon’ble Finance Minister seeking:
• Immediate release of error-free utilities for ITRs and tax audit reports.
• Extension of tax audit filing deadline to 30th November 2025, and the corresponding ITR-3/6 filing to 31st December 2025.
• Consideration of systemic delays while determining penal interest or compliance failures.


🙏 A Humble Appeal

On behalf of my professional fraternity and clients, I join the appeal made to the Ministry of Finance and the CBDT. The intent is not to delay compliance but to ensure quality, accuracy, and fairness in fulfilling statutory responsibilities.

We, as professionals, are ready to work tirelessly—but we need the tools to do our job effectively. Let the technological backbone match the efficiency and sincerity expected from India’s taxpaying citizens and professionals.