As of May 16, 2025, the Income Tax Department has yet to enable the e-filing utilities for Income Tax Return (ITR) filing for Assessment Year (AY) 2025-26. Although all ITR forms (ITR-1 to ITR-7) have already been notified, the utilities for filing these returns are still not live on the official e-filing portal. This delay has sparked discussions and speculations about whether the ITR filing due date might be extended.
What Is the ITR E-Filing Utility?
The ITR e-filing utility is an essential tool provided by the Income Tax Department that allows taxpayers to file their returns electronically. These utilities are made available in three formats:
- Offline Utilities (JSON/Java)
- Excel Utilities
- Online E-Filing Platform
The online e-filing utility, used by the majority of individual taxpayers, comes with pre-filled financial data, simplifying the return filing process. On the other hand, JSON and Excel utilities are generally preferred by tax professionals or those handling multiple returns.
Once the utilities are enabled, taxpayers can either file their ITR directly online or download the respective offline/Excel utility from the official portal, fill in the details, and upload the completed file to submit their return.
Timeline from Last Year (AY 2024-25)
In the previous assessment year, the Income Tax Department enabled e-filing for several ITR forms much earlier:
- April 16, 2024: ITR-1, ITR-2, ITR-4, and ITR-6 were enabled for online and offline filing.
- May 9, 2024: ITR-3 utility was released.
- May 31, 2024: ITR-5 utility went live.
- June 21, 2024: ITR-7 utility (online and offline) became available.
- July 11, 2024: Excel utility for ITR-7 was released.
Over 43.82% of the total 7.28 crore ITRs filed for AY 2024-25 were submitted through the online e-filing platform by the due date of July 31, 2024.
Why the Delay in AY 2025-26 E-Filing Utilities?
The Income Tax Department has not officially stated the reason behind the current delay. However, it is speculated that the delay may be due to changes and updates made in the ITR forms this year, which require additional backend integration and testing.
Will the ITR Filing Due Date Be Extended?
Despite the delay in e-filing utilities, it is highly unlikely that the ITR filing due date will be extended. Here’s why:
- The due date for non-audit taxpayers remains July 31, 2025.
- A majority of ITRs are typically filed in June and July, giving the department sufficient time to enable the utilities.
- In recent years, the return processing system has become faster and more efficient, reducing the likelihood of delays.
Unless there is a major technical issue or a policy change, the Income Tax Department is expected to stick to the original timeline.
Conclusion
While the delay in the release of ITR e-filing utilities for AY 2025-26 has caused concern among taxpayers, there is currently no indication that the due date of July 31, 2025 will be extended. Taxpayers are advised to stay updated via the official e-filing portal and begin preparing their documents early. Once the utilities are enabled, early filing can help ensure smooth processing and quicker refunds.