Jammu and Kashmir in 2016: The government extended the deadline for filing income tax returns for taxpayers in Jammu and Kashmir to September 30 (from July 31), in response to the state’s then ongoing instability. “On consideration of reports of dislocation of general life in certain areas of state of Jammu and Kashmir, the CBDT, in exercise of powers conferred under section 119 of the I-T Act, hereby further extends the due date for filing return of Income from August 31, 2016 to September 30, 2016, in case of assessees in the state of Jammu and Kashmir who are required to file their return by the said due date…,” an order issued by the Central Board of Direct Taxes (CBDT) in this regard said.
Kerala in 2018: In the aftermath of the Kerala floods that wreaked havoc across the state in 2018, the CBDT extended the deadline for filing from August 31 to September 15, 2018. Under section 119 of the Income Tax Act, the CBDT issued a new directive stating that the previous order dated 26.7.2018 was amended to allow Kerala assesses to file their ITRs by 15.9.2018, citing the disruption caused by the floods in Kerala as the reason for the extension.
Covid pandemic ITR extensions: Considering the COVID situation, the government extended the deadline for filing income tax returns for several categories of taxpayers in FY20 and FY21 to December 31.
Natural calamities in the last two months
Yesterday, heavy rain caused a series of landslides in Kerala’s Wayanad district, resulting in the deaths of over 150 people and injuries to about 186 others.In the past month or so, Himachal Pradesh, Bihar, Gujarat, Assam, and Maharashtra have also experienced damaging floods and landslides. Many people have lost their lives and scores more have been displaced.
Tax practitioner associations have also requested an extension of the deadline for filing income tax returns in disaster-affected areas. The All-India Federation of Tax Practitioners (AIFTP) has urged the CBDT to extend the deadline for filing Income Tax returns by a month to August 31 for the assessment year 2024-25. In a memorandum, AIFTP national president Narayan Jain and Direct Tax Representation Committee chairman S M Surana stated that the filing process has been severely impacted due to floods in several states. The difficulties have been further exacerbated by landslides in Uttarakhand and Himachal Pradesh.
Will the ITR deadline be extended this year?
Post-COVID period, the government has not extended the last date for filing taxes despite issues and glitches.
The government has not extended the deadline for the general public in recent years, despite receiving complaints about glitches in the e-filing portal. However, the possibility of it considering the extension for calamity hit areas exists.