Income Tax Return Filing 2025: Deadline, Panalties, Portal Glitches and Form 26AS Mismatch

Income Tax Return Filing 2025: Deadline, Penalties, Portal Glitches and Form 26AS Mismatch

The current ITR filing deadline for non-audit taxpayers in India is September 15, 2025, following a 45-day extension granted earlier; however, rising technical issues and data mismatches have led to widespread demands for another extension, although the government is unlikely to grant it as of now.

Major ITR Filing Issues (2025):

• The Income Tax Return (ITR) filing deadline for AY 2025-26 is September 15, 2025, extended from the original July 31 date for non-audit taxpayers by 45 days. Audit taxpayers have until October 31, 2025.
• Portal Glitches: Despite this extension, many taxpayers face severe portal glitches such as slow uploads, validation errors, session timeouts, failed OTPs, and login difficulties due to the heavy traffic surge as the deadline approaches. Taxpayers and professionals are reporting persistent technical errors, slowdowns on the income tax e-filing portal, and frequent error messages, complicating bulk and individual submissions.
• Form 26AS & AIS Mismatch: Alongside glitches, a major headache for filers is the mismatch between Form 26AS and Annual Information Statement (AIS) or Form 16 details, which causes frequent errors in ITR submissions and delays refund processing.
• Late Release of ITR Utility: Notified changes in ITR forms and late release of updated filing utilities (mid-August) left limited time for compliance this year.
• Refund Delays: ITR filing close to the deadline risks refund delays by several months owing to potential errors and slow verification. Tax experts advise early filing to avoid last-minute portal overload and penalty risks.

Extension Demands & Govt Response:

• Major trade and professional associations, ATBA, ICAI, and KSCAA as well as CAs and industry bodies, have formally requested the CBDT (Central Board of Direct Taxes) to further extend the deadline—citing technical challenges, weather disruptions, and major festivals.
• The Government Finance Ministry and CBDT do not indicate any additional extension beyond September 15 for non-audit taxpayers, especially since a 45-day extension was already granted from July 31 to September 15, 2025 &  emphasizing that as of early September,  over 5.3 crore returns have already been filed, inline with last year’s pace.

Major Portal Glitches Impacting ITR Filing:

• Slow Uploads & Validation Errors
• Login and Session Timeouts
• Document Mismatch & Utility Delays
• Refund Delays
• OTP Issues
• Browser Compatibility
• Data Prefill and Form Release Delays

Steps to Resolve Form 26AS Mismatch Errors:

• Verify the Mismatch:
  Compare Form 26AS with Form 16, AIS, and other TDS certificates carefully to identify exact differences in TDS amounts, deductor details, PAN, or assessment years. Confirm the mismatch is genuine and not a data entry oversight.
• Contact the Deductor:
  Inform the employer, bank, or any tax deductor responsible about the discrepancy. Request them to file a corrected or revised TDS return (Forms 24Q, 26Q, etc.) with accurate details to fix errors on their end.
• Wait for Revision in Form 26AS:
  After the deductor files the revised TDS return, Form 26AS is updated usually within 7-10 days. Taxpayers should regularly check and download the updated Form 26AS before filing the ITR to avoid rejections or delays.
• File Rectification or Revised Return if Needed:
  • If a mismatch appears after filing ITR, taxpayers can file a revised return if they have not received an intimation under section 143(1).
  • If an intimation has been received, they may submit a rectification request through the e-filing portal to correct the mistake.
• Ensure PAN & Personal Details Are Correct:
  Errors in PAN, name, or other personal details may cause mismatches. Taxpayers can update their PAN details through NSDL or UTIITSL portals while ensuring their deductor has the correct information.
• Keep Document Proofs:
  Retain communication with deductors, revised TDS certificates, Form 16, salary slips, and other relevant documents in case of scrutiny or verification by the tax department.
• Seek Professional Assistance if Required:
  If errors persist or deductors delay providing revised documents, consulting a Chartered Accountant or tax expert can help navigate corrections and communication with the tax department.

Key Deadlines & Penalties

• Non-Audit Taxpayers: Deadline is September 15, 2025.
• Audit Cases:  Audit category taxpayers must file by October 31, 2025, with no current extended deadline.
• Missed Deadline Consequences:
  • Filing after September 15 (non-audit cases) attracts Late fee up to ₹5,000 if income exceeds ₹5 lakh; ₹1,000 for lower income groups.
  • Belated returns can be filed until December 31, 2025, but with penalties and delay in refunds.
  • Revised ITR (ITR-U) filing for corrections can continue until March 31, 2030, for eligible cases.
  • Delayed refunds possible if filed post-deadline.

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