Excel Utility for ITR-1 ITR-2, ITR-3, ITR-4 and to ITR-5 available for e-filing for AY 2026-27

Income Tax Department has released Excel Utility for e-filing ITR-1, ITR-2, ITR-3, ITR-4 and ITR-5for AY 2026-27 and Common Offline Utility for ITR-1 to 4

Excel utilities of ITR-1 and ITR-4 are now available at e-filing portal. Rest of the ITR Forms can be expected shortly. It may be recalled that in 2015, Delhi High Court held that there is no right is available to the assessees for 180 days for filing of ITR. However, the High Court directed the Govt. shall record the reasons for delay in notifying ITRs from next assessment year. 

The excel utilities of ITRs made available so far are as under:

• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
• TDS can’t be denied for non deposit of tax deducted by the deductor – High Court