Income Tax

CBDT extends due date of filing ITRs for AY 2025-26 from 31.07.2025 to 15.09.2025

CBDT extends the due date of filing of ITRs for AY 2025-26 from 31.07.2025 to 15.09.2025

CBDT extends the due date of filing of ITRs for AY 2025-26 to 15.09.2025 for the class of assessees for which the due date for filing return of income was 31st July 2025.

As per the Press Release issued by CBDT, the newly notified ITRs for AY 2025-26 have undergone structural and content revisions aimed at simplifying compliance, enhancing transparency, and enabling accurate reporting. These changes necessitated additional time for system development, integration, and testing of the corresponding utilities. Furthermore, credits arising from TDS statements, due for filing by 31st May, 2025, are expected to begin reflecting in early June, limiting the effective window for return filing in the absence of such extension.

It has been stated that considering the extensive changes introduced in the notified ITRs and considering the time required for system readiness and rollout of Income Tax Return (ITR) utilities for Assessment Year (AY) 2025-26, the Central Board of Direct Taxes (CBDT) has decided to extend the due date for filing returns. Accordingly, to facilitate a smooth and convenient filing experience for taxpayers, it has been decided that the due date for filing of ITRs, originally due on 31st July, 2025, is extended to 15th September, 2025.

Accordingly the CBDT has issued Circular No. 06/2025 dated 27.05.2025 to extend the due date for filing of ITRs to 15.09.2025 for assessee for which due date of filing was 31st July 2025.

It is notable that in the year 2015, the Hon’ble Delhi High Court had issued directions to Income Tax Departments which inter alia included that Department shall ensure that the income tax return forms are available as on 1st April of the assessment year unless there is a valid reason therefor and which should be recorded in writing by the respondents themselves, without waiting for any representations to be made. It was further directed that the Department, while doing so, to also take a decision whether owing thereto any extension of the due date is required to be prescribed and accordingly notify the public.

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