On 26th September 2025, the Hon’ble Gujarat High Court heard the writ petition filed by the Chartered Accountants Association, Surat (CAAS) in the matter of CAAS v. Union of India. Listed at Serial No. 9, the petition raised concerns that go far beyond the routine prayer for extensions of filing deadlines.

The Core Issues Raised

While other petitioners restricted their submissions to requests for extending statutory deadlines, CAAS, represented by Adv (Dr.) CA Avinash Poddar, pressed systemic and recurring issues:

• Delay in release of Income Tax Return (ITR) and Tax Audit Report (TAR) utilities since 2015.
• Persistent glitches in the Income Tax portal.
• Hardships faced in advance tax compliance.
• Denial of the full statutory 182 days available under the Act.

Court’s Sharp Observations

The Bench did not merely hear arguments; it heavily berated CBDT counsel for the continuing misalignment between the due dates for TAR and ITR. By law, ITR filing is supposed to allow at least one month after the due date for submission of the TAR. Yet, in practice, this alignment has not been maintained.

The Court posed direct and critical questions to the CBDT:

• Why are extension circulars issued at the last possible moment?
• Why is the statutory one-month gap between TAR and ITR ignored?
• Why should taxpayers and professionals be subjected to harassment when issues like floods and technological glitches are already known?

Beyond Extensions: A Call for Accountability

CAAS’s petition is distinct in its scope. It seeks not only temporary relief but also systemic correction through the formation of a Committee of Experts comprising ICAI, NIC, and other relevant bodies. The aim is to establish accountability and oversight in tax administration.

Next Steps

The Court indicated that while the current focus remains on the immediate issue of specified due dates, the larger grounds raised by CAAS will be taken up in subsequent hearings. The matter is now listed for 6th October 2025.

Conclusion

Whatever the eventual judgment, the proceedings mark a significant moment in the ongoing dialogue between taxpayers, professionals, and the administration. CAAS has made it clear—it stands not only for deadline extensions but for a tax system that is predictable, transparent, and accountable.

Watch the arguments by Adv (Dr.) CA Avinash Poddar here: