🗓️ ITR Filing for AY 2025–26: Delay in E-Filing Utilities – Will the Due Date Be Extended?
💻 What Are ITR
E-Filing Utilities and Why Are They Important?
E-filing utilities are digital tools provided by the Income Tax
Department to facilitate electronic submission of income tax returns.
These utilities simplify the filing process by offering pre-defined templates,
auto-calculation features, and pre-filled data from sources such as Form
26AS, AIS, and TIS. There are generally three types of utilities:
- Online Utility: This web-based tool allows users to fill and submit ITR forms directly on the portal. It is the most user-friendly option and is commonly used by individual salaried taxpayers.
- Offline Utility (JSON Utility): This downloadable software allows users to prepare the return offline and later upload it to the portal. It is ideal for tax professionals handling multiple or complex returns.
- Excel Utility (limited use now): Previously popular, this spreadsheet-based utility allows for offline return preparation, though it is being phased out in favor of more robust tools.
As per the Central Board of Direct Taxes (CBDT) data for the previous year, more than 43.82% of ITRs were filed using the online utility, reflecting a strong preference among individual taxpayers for a seamless digital filing experience.
🛑 Why Are the
E-Filing Utilities Delayed This Year?
While the Income Tax Department has not issued any official statement
explaining the delay, tax experts and insiders suggest that it may be due to
ongoing technical upgrades and back-end integrations. These
improvements could involve syncing the utilities with:
- Annual
Information Statement (AIS) and Taxpayer Information
Summary (TIS) for pre-filled income and financial data;
- Form 16 and 16A
integration for accurate salary and TDS reporting;
- Enhanced data
validation features to minimize errors and rejections;
- Implementation
of new provisions and changes from the Union Budget 2025.
Such enhancements are expected to improve long-term usability but may be temporarily slowing down the utility rollout.
📅 What Is the Current
ITR Filing Deadline and Will It Be Extended?
The standard due date for filing Income Tax Returns for
individuals and non-audit cases is July 31, 2025. Despite the current
unavailability of e-filing utilities, the Income Tax Department has not made
any announcement about extending this deadline. This has created
uncertainty for millions of taxpayers who rely on the utilities to ensure
timely and accurate return filing.
In past years, similar delays have sometimes prompted extensions, particularly during the COVID-19 pandemic. However, in more recent years, the department has emphasized adherence to deadlines, even when faced with utility or portal glitches. Unless the delay extends well into June, it is unlikely that the deadline will be extended this time.
🧾 Why Experts Recommend Filing ITR After June 15, 2025
Top tax professionals are advising taxpayers to wait
until at least June 15, 2025 before filing their returns. This
recommendation is based on several practical reasons:
- Availability of Form 16 and 16A: Employers and deductors are legally required to issue these TDS certificates by June 15, making it easier to match and verify income details.
- Updated AIS and TIS: These statements, which reflect income, investments, high-value transactions, and more, are typically fully updated by mid-June. Filing before this may result in mismatches or omissions.
- SFT (Statement of Financial Transactions) Integration: The updated SFT database reflects large cash transactions, mutual fund investments, high-value credit card spends, etc. Filing early may mean missing these disclosures, which could trigger compliance notices.
- Reduced Chances of Filing Errors: Filing returns before all pre-filled data and system checks are available increases the risk of mistakes or rejection of the ITR, resulting in rectification hassles later.
- Better Portal Stability: With heavy traffic expected in July, waiting until utilities are fully functional in June ensures smoother filing and fewer technical issues.
✅ What Should
Taxpayers Do Now?
In the absence of e-filing utilities, here's how taxpayers can prepare
in advance:
- Collect All Documents: Including Form 16, Form 26AS, capital gain statements, bank interest certificates, rent receipts, etc.
- Verify
PAN-Aadhaar Linking: Ensure your PAN is linked with
Aadhaar to avoid filing issues.
- Review AIS/TIS
Reports: Check for discrepancies early and report corrections if needed.
- Estimate Tax
Liability: Calculate your advance tax position to avoid interest under
Sections 234B and 234C.
- Keep Track of Utility Launch Updates: Visit https://www.incometax.gov.in and monitor press releases or updates from CBDT.
Taxpayers are advised to stay patient, stay informed, and prepare
proactively to avoid last-minute complications once the utilities go live.
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