Income tax e-filing portal: Repeated outages on the Non-Audit Due date )15 Sept) – Request for same day relief & calibrated extensions for audit cases (AY 2025-26)

Representation for ITR filing due date extension is filed by CA Praveen Sharma as follows:

𝗖𝗔. 𝗣𝗿𝗮𝘃𝗲𝗲𝗻 𝗦𝗵𝗮𝗿𝗺𝗮

To:
Chairman, Central Board of Direct Taxes (CBDT)
Cc: Hon’ble Union Finance Minister; Member (IT), CBDT; DG Systems, CBDT

Date: 15 September 2025

Respected Sir/Madam,

Gratitude & Today’s Situation
We gratefully acknowledge CBDT Circular No. 06/2025 dated 27 May 2025 extending the non-audit ITR due date to 15 September 2025. Unfortunately, on the closing weekend and today, the Income-tax e-Filing portal has suffered repeated downtime and critical glitches (logins failing, AIS JSON not downloading, payment failures, “service not available” screens, extremely slow performance), materially preventing timely, error-free filing by taxpayers and professionals. The attached compilation reflects messages, screenshots and mails received from multiple CAs/advocates across locations during 14–15 September 2025, evidencing widespread disruption.

Background already placed before CBDT
Earlier, we had submitted a detailed representation explaining how staggered/late release of ITR and audit utilities, overlapping compliance calendars, reduced effective working days (festivals), expanded disclosures, and weather disruptions have narrowed the workable window—especially for audit cases. We had proposed calibrated revised timelines to preserve quality without impacting revenues.

Immediate Relief Requested (non-audit cases, AY 2025-26)

Given that 15 September 2025 is itself impacted by outages, we humbly request that CBDT, under section 119, announce same-day operational relief as follows:

Deem filings/tax payments attempted on 15 September 2025 as timely if completed by the next working day once portal stability is restored, with no late fee/interest attributable to the portal disruption; and/or

Provide a short grace window (e.g., till 18 September 2025) for non-audit ITRs where portal unavailability is documented (screen captures, error codes, payment reference failures), to avoid needless grievances and defective return traffic.

Audit Case Extensions (AY 2025-26)
To ensure quality in Tax Audit reporting and avoid downstream disputes/rectifications, we reiterate our calibrated extensions (as earlier submitted):

Tax Audit Report (3CA/3CB-3CD & allied forms): 30 November 2025

ITR for audit cases: 31 December 2025

Transfer Pricing (incl. 3CEB): 31 January 2026
These dates align with practical completion cycles following utility release dates and the disruptions recorded this season, and are consistent with the Government’s Ease of Doing Business approach.

Why this is revenue-neutral and system-positive?

Cash flows remain safeguarded via TDS/TCS/advance tax, and interest on self-assessment tax where applicable; extensions only smoothen submissions, not revenue.

A limited grace window today will decongest helpdesks, lower grievance tickets, and reduce defective returns caused by forced last-minute retries on an unstable portal.

We remain available with timestamped screenshots, error logs and declaratory affidavits from affected professionals to support the above. We sincerely request a rapid, compassionate relaxation today to protect compliant taxpayers from hardship beyond their control.

𝗪𝗶𝘁𝗵 𝗿𝗲𝗴𝗮𝗿𝗱𝘀,
𝗖𝗔. 𝗣𝗿𝗮𝘃𝗲𝗲𝗻 𝗦𝗵𝗮𝗿𝗺𝗮
(𝗙𝗼𝗿 𝗮𝗻𝗱 𝗼𝗻 𝗯𝗲𝗵𝗮𝗹𝗳 𝗼𝗳 𝗰𝗼𝗻𝗰𝗲𝗿𝗻𝗲𝗱 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀 & 𝗽𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹𝘀)
𝗠𝗼𝗯𝗶𝗹𝗲: 𝟵𝟴𝟳𝟭𝟱𝟯𝟬𝟲𝟭𝟬 | Email: capraveensh@gmail.com