I. Systemic Failures: When the Technology Fails the User
While the Central Board of Direct Taxes (CBDT) often
attributes delays to the end-of-deadline rush, the data frequently shows that
the system itself is fragile:
- Final-Hour
Crashes:
Crucial periods leading up to the deadline (e.g., September 15-16 for AY
2025-26) have been marked by systemic failures, characterized by
slow page loads, repeated crashes, and upload failures. These issues
forced the CBDT to issue extensions, contradicting official claims of
smooth operations.
- Backend
Bottlenecks:
Even after returns are filed, many taxpayers report delays in receiving
refunds. Investigation often traces this issue back to internal system
inefficiencies, such as server bottlenecks and sluggish backend
verification processes, rather than user error.
- Data
Latency:
A significant factor contributing to late filing is the delayed
updating of mandatory forms like Form 26AS, Annual Information
Statement (AIS), and Taxpayer Information Summary (TIS). Tax professionals
argue that these forms, which are critical for accurate filing, do not get
fully updated until well into the filing season, forcing taxpayers to
wait.
II. Behavioral Failure: The Last-Minute Rush
The predictable human tendency to procrastinate amplifies the
system's weaknesses, providing the "fuel" for the annual chaos:
- The
40% Surge:
Data consistently shows that approximately 40% of returns are filed
in the 72-hour window immediately preceding the deadline. This
massive, concentrated spike in traffic is simply too much for the current
infrastructure to handle efficiently.
- Waiting
for Final Data:
Many taxpayers and professionals intentionally delay filing until the very
end, waiting for final salary disbursements, year-end adjustments, and the
aforementioned TDS/AIS data to be populated, fearing discrepancies and
subsequent notices.
- Insufficient
Extensions:
When technical glitches force an extension, tax experts often deem the
short grace periods (like a 24-hour extension) inadequate to handle
the monumental backlog of users who were locked out by the initial
failure.
The True Blame and The Way Forward
The core conclusion is that the primary responsibility
rests with the system. While habitual procrastination is a contributing factor,
the tax authority knows the annual surge is inevitable and has a fundamental
obligation to provide "fireproof" infrastructure capable of
handling peak demand. The recurring chaos demonstrates a failure of systemic
planning and foresight.
A lasting solution requires a concerted, two-pronged
approach:
For Tax Authorities: Building a Resilient System
- Scalable
Infrastructure:
Invest in robust, cloud-based systems designed to automatically
scale resources to handle predictable end-of-deadline user surges.
- Staggered
Deadlines:
Introduce different filing deadlines for various taxpayer
categories (e.g., salaried, business, audit cases) to distribute the
system load more evenly throughout the filing season.
- Incentivize
Early Filing:
Actively promote a "Soft Deadline" culture by offering tangible
rewards for early compliance, such as priority refund processing.
For Taxpayers: Adopting Proactive Habits
- File
Early:
Treat filing as a season, not a single deadline. Begin the process
immediately and submit the return 2-3 days before the official due date
to create a crucial buffer against technical issues.
- Start
Without Final Docs:
Begin filling out the return and save the progress even if the final
documents are missing, submitting as soon as the last piece of information
becomes available.
- Personal
Deadlines:
Internalize a personal deadline that is well ahead of the official
government date to avoid the system congestion period.
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