CBDT Extends ITR Filing Due Date To September 15, 2025 — Check Who Benefits And Why

The Central Board of Direct Taxes (CBDT) has officially extended the due date for filing Income Tax Returns (ITR) for Financial Year 2024-25 (Assessment Year 2025-26) from the earlier deadline of July 31, 2025, to September 15, 2025. The move was announced by the Income Tax Department on X (formerly Twitter), citing delays in form notifications and system readiness.

According to the announcement, "CBDT has decided to extend the due date of filing of ITRs, which are due for filing by 31st July 2025, to 15th September 2025. This extension provides more time due to significant revisions in ITR forms, system development needs, and TDS credit reflections. A formal notification will follow."

Who Benefits?

The extension applies to a broad section of taxpayers, especially salaried individuals and others whose accounts are not subject to audit. These taxpayers will now have 46 additional days to complete and file their returns. Failing to file by the extended deadline may still attract a penalty of up to ₹5,000.

Why the Extension?

The CBDT highlighted that the ITR forms for AY 2025-26 have undergone structural and content changes, necessitating longer development and integration times for the supporting utilities. Additionally, TDS statements, due by May 31, 2025, will start reflecting only in early June, further limiting the effective filing window.

In a detailed explanation, the CBDT stated, "The notified ITRs for AY 2025-26 were restructured to simplify compliance and improve transparency, which has required extra time for system readiness. This extension ensures the filing process remains smooth, convenient, and accurate for all taxpayers."

Experts Weigh In

Naveen Wadhwa, Chartered Accountant and VP at Taxmann.com, noted the significant delay in ITR form notifications this year. The forms were notified in seven batches-starting April 29, 2025, and concluding May 9, 2025-which is 39 days late from the end of FY 2024-25. Wadhwa emphasized that the extension likely preempts legal challenges from High Courts, which have previously directed the CBDT to extend filing deadlines in such cases.

Deepak Kumar Jain, Founder and CEO of TaxManager.in, said the extension would benefit over 10 crore expected filers, including first-time taxpayers, those with foreign assets, and those earning from multiple sources.

CA Ashish Niraj, Partner at A S N & Company, added that as of May 27, 2025 (5 PM), the ITR portal was still not allowing returns to be filed. Issues with Annual Information Statements (AIS) not being fetched were also prevalent. The extension offers critical relief to both professionals and taxpayers.

CA Deepak Chopra, Chairman of the Direct Tax Committee at the Karnataka State Chartered Accountants Association (KSCAA), said the extension aligns with the Gujarat High Court's 2021 decision in All Gujarat Federation of Tax Consultants vs. Union of India, which emphasized that forms and utilities must be made available by April 1 of the assessment year.

CA Tarun Kumar Madaan explained that the redesigned Schedule-Capital Gains is among the most notable changes, requiring filers to split gains based on whether the transaction occurred before or after July 23, 2024, following the Finance (No. 2) Act, 2024. This change directly affects how taxpayers calculate holding periods, indexation, and applicable tax rates.

Madaan also highlighted that the compressed filing window (without the extension) would have forced taxpayers to reconcile TDS credits and file returns within two months, increasing the risk of errors, mismatches, and tax notices.

The extension until September 15, 2025, is a much-needed relief that allows taxpayers adequate time for compliance and reduces the likelihood of technical and procedural issues during the ITR filing process.