Tax audit last date 2025: Amid extension demand, ICAI lists key issues in audit report filing

The DTC highlighted the concerns faced by many taxpayers in return filing and also the problems in filing tax audit report, for which September 30, 2025 is the last date.

It further said that issues are being faced in submission of Form 10AB for renewal of registration of trusts, for which the last date is 30th September, 2025 in cases where registration falls due on 1st April, 2026.

Major issues in filing tax audit report

Based on over 1200 responses received, the DTC shared the following major concerns with the CBDT so that they could be addressed soon.

1. Form 3CA-3CD/Form 3CB-3CD

The DTC said that the utility for filing Tax Audit Reports was released only on July 18, 2025, very much later than last year’s release on April 1, 2024. A lot of technical glitches are being faced in the portal while uploading the tax audit report.

Some of the technical glitches include the following:

• Frequent login failures
• OTP not delivered or delivered with significant delay; also, by the time OTP arrives, the session times out
• Forced logouts, especially while switching between client profiles (PANs) or when opening multiple statutory utilities (e.g., Form 3CD/Tax Audit, AIS/TIS).
• Slow portal speed; also, the site is continuously taking time to load.
• Difficulty/Error messages while attaching statement of profit and loss and balance sheet.
• DSC not getting registered/updated on portal.
• Taking multiple attempts at affixing DSC step after uploading Form 3CD.
• PAN error displayed several times while trying to submit Json file, even though PAN entered was correctly.
• Difficulty experienced while adding chartered accountant
• Audit report uploaded by chartered accountant but not visible for taxpayer acceptance.
• Validation errors in certain clauses (like clause 21 and 44)
• Error messages without explanation (“Something went wrong”, “Technical error”).
• Difficulty in uploading TAR Json file, showing version errors

As a result of the above issues, only 3,77,243 tax audit reports have been filed till September 23, which is just 10% of the total tax audit reports filed last year.

The DTC further said that similar issues are being faced in filing Audit Reports of Charitable trusts and institutions in Form No. 10B/10BB, and even a single day delay in filing Form No. 10B/10BB can lead to denial of exemption u/s. 11 of the Act, by the CPC, while processing the return of income u/s. 143(1) of the Act.