Why ITR Filing Due Date has been Extended to Sept 15, 2025?

The due date for filing ITR for FY 2024-25 (AY 2025-26) for non-tax audit cases has been extended to September 15th, 2025. The due date for filing Income Tax Returns (ITR) was July 31st, but this extension was needed to initiate the necessary changes introduced in the ITR form and utilities. This article provides a detailed explanation of the reasons behind the significant extension.

Reasons for ITR Due Date Extension

1. The CBDT has notified significant changes made in ITR Forms for the current assessment year.
2. One of the most significant changes in the form is disclosures related to capital gains, which are taxed differently based on the date of sale of the capital asset (before or after July 23rd, 2024).
3. ITR forms and utilities have undergone significant structural and content revisions to simplify compliance, enhance transparency, and accurately report income and deduction claims.
4. Sufficient time was needed to implement such changes and for system development, integration and testing of the corresponding utilities.
5. Furthermore, credit arising from TDS statement filing for Q4 of FY 2024-25, due for filing by May 31st 2025, is expected to be reflected in early June 2025, which makes a limiting period for filing ITR, so this extension was needed for an effective and accurate data reflection and error-free filing.

ITR Due Date Extension

The Central Board of Direct Taxes (CBDT) released a press release on May 27th 2025, stating that the due date for ITR filing for the assessment year 2025-26 has been extended to September 15th 2025, from the original July 31st 2025.

This extension is particularly noteworthy because it comes long after the COVID-19 disruptions, during which deadline extensions were common. The government has consistently adhered to the original due date of July 31st for the past three years. This year’s extension, therefore, appears unusual and has sparked speculation.

While the move offers relief to taxpayers, it also reflects potential institutional or systemic delays — possibly hinting at something significant brewing behind the scenes.

CBDT Notification and Press Release

The CBDT has extended the due date for filing Income Tax Returns for FY 2024–25 (AY 2025–26) from 31st July 2025 to 15th September 2025, as per the official notification issued by the CBDT.

Past Trend of Due Date Extension

Previously, due to the unexpected COVID pandemic, the due dates for non-tax audit for financial year 2020-21 and 2019-20 was extended to 31st December 2021 and 10th Jan 2021 respectively, from the original due date of 31st July. Apart from that, there has not been any significant extensions in due date for ITR filing in recent times. 

The past trend of due dates for the last 5 financial years are given below.

Final Word

Since the due date has now been extended, this has provided significant relief to taxpayers and professionals alike who are facing challenges in timely compliance. Through this due date extension, the taxpayers will have seamless filing experience, with the significant changes made in the ITR forms for assessment year 2025-26.