ITR Filing Extension F.Y. 2024-25: Common Mistakes to Avoid Before the New Deadline
Introduction
The CBDT has extended the due dates for ITR filing and audit report submissions for FY 2024-25. The new ITR filing deadline is now 10th December 2025, and the tax audit report due date is 10th November 2025. This extension offers relief to taxpayers but also an opportunity to correct filing errors that often lead to notices or delays.
What Does the CBDT ITR Filing Extension Mean for Taxpayers?
The Central Board of Direct Taxes (CBDT) has announced an extension for Income Tax Return (ITR) filing and Audit Report submission for FY 2024-25 (AY 2025-26).
- The Tax Audit Report due date has been extended to 10th November 2025.
- The Income Tax Return (ITR) due date has been extended to 10th December 2025.
This decision provides taxpayers, especially businesses and professionals, extra time to finalize their accounts, correct errors, and ensure full compliance. It also helps tax consultants manage high workloads during the filing season.
Income Tax – Due Date Extension
| Particulars | Provision / Form | Original Due Date | Extended Due Date | Further Extended Due Date |
| Due Date for Audit u/s 44AB | Clause (a) of Explanation 2 to Sub Section (1) of Section 139 | 30th September, 2025 | 31st October, 2025 | 10th November, 2025 |
| Due Date for ITR (Corporate / Audit Assesses) | In Form 3CD / 10B / 10BB / 29B etc. | 31st October, 2025 | Not extended | 10th December, 2025 |
| Transfer Pricing Audit | In Form 3CEB | 31st October, 2025 | Not extended | Not extended |
Why Do Taxpayers Make Mistakes During ITR Filing?
Despite extended deadlines, many taxpayers commit errors due to:
- Rushing close to the deadline.
- Lack of understanding of income categories.
- Ignoring reconciliation between Form 26AS, AIS, and TIS.
- Failing to claim eligible deductions correctly.
- Uploading incomplete audit reports.
Common ITR Filing Mistakes to Avoid in 2025
Here are some common ITR filing mistakes taxpayers must avoid before the new 10th December 2025 deadline:
- Selecting the Wrong ITR Form: Choosing the incorrect ITR form often leads to defective return notices. Select the right form based on your income source and type of taxpayer.
- Ignoring AIS and Form 26AS Mismatch: Always cross-check your Annual Information Statement (AIS) and Form 26AS with your financial data to avoid discrepancies.
- Missing Out on Deductions: Taxpayers often overlook deductions under sections like 80C, 80D, or 80G. Review eligible investments and donations before submission.
- Late or Incorrect Audit Report Upload: Ensure your Tax Audit Report (Form 3CA/3CB-3CD) is filed correctly by 10th November 2025 and linked to your ITR.
- Incorrect Bank Details or IFSC Code: Wrong bank details delay refunds. Always verify your pre-validated bank account on the income tax portal.
- Not Verifying the ITR: An unverified ITR is considered invalid. Verify your return online within 30 days of filing to avoid rejection.
- Not Reporting Foreign Income or Assets: Residents with foreign income or bank accounts must report them under Schedule FA to stay compliant.
- Overlooking Carry-Forward Loss Claims: Business or capital losses can only be carried forward if filed within the due date. Late filing means losing this benefit.
How to Use the Extended Time Effectively
Use the ITR filing extension period to:
- Reconcile income statements and audit data.
- Validate your tax deduction claims.
- Consult a tax professional for a final review.
- Ensure digital signatures and director verification are complete.
- Avoid last-minute portal rush or technical glitches.
Why Filing Before the New Deadline Still Matters
Even with the extension, filing early helps:
- Avoid server delays near the deadline.
- Ensure timely refunds.
- Get enough time to correct any validation errors.
- Reduce the risk of penalties or scrutiny from the Income Tax Department.
Example: Business Impact of the New Deadlines
For instance, a company under tax audit can now file its audit report by 10th November 2025 and the ITR by 10th December 2025. This ensures ample time for reconciliation between audit data, Form 26AS, and GST returns before final submission.
Conclusion
The ITR filing extension by CBDT offers taxpayers extra time to file accurate returns and stay compliant. However, this should not lead to delay or oversight. Use this opportunity to correct errors and finalize your accounts before 10th December 2025.
If you need expert help with ITR filing, tax audit reports, or compliance management, Ebizfiling can assist you at every step. From preparing documents to filing returns accurately and on time, our team ensures your compliance is smooth and stress-free.
Frequently Asked Questions
1. What is the new ITR filing due date for FY 2024-25?
The CBDT has extended the ITR filing deadline to 10th December 2025. This gives taxpayers additional time to file accurate returns and avoid penalties.
2. What is the new tax audit report due date?
The due date for filing the Tax Audit Report is now 10th November 2025, as per the latest CBDT circular.
3. Does this extension apply to all taxpayers?
Yes, it applies to individuals, firms, LLPs, and companies that are required to file ITRs or audit reports for FY 2024-25.
4. Can I file my ITR after 10th December 2025?
Yes, but it will be treated as a belated return, and you may have to pay late filing fees and lose certain benefits.
5. What happens if I don’t verify my ITR after filing?
Your return will be considered invalid, and it won’t be processed until you verify it online within 30 days of submission.
6. What if my audit report is not filed before the new due date?
Late filing can attract penalties under Section 271B, so ensure your auditor uploads it before 10th November 2025.
7. How can I check if my bank account is pre-validated for a refund?
Login to the income tax portal, go to your profile section, and confirm your bank account is pre-validated and linked to your PAN.
8. Can I revise my ITR after submitting it?
Yes, you can file a revised return before the end of the assessment year to correct any errors or omissions.
9. What documents should I review before filing my return?
Check Form 16, Form 26AS, AIS, TIS, and investment proofs to ensure all income and deductions are correctly reported.
10. How can Ebizfiling help with my ITR filing?
Ebizfiling offers expert assistance in preparing, reviewing, and filing ITRs accurately before deadlines. Visit www.ebizfiling.com or call +91 9643203209 today.
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