I. BACKGROUND: (A) TLQC 3806 of 3.11.26 about ITR TY 2026: RITBA Petition against not allowing return filing extension post 31.10.26 and IHC hearing on 3.11.26 in trail, blue, italic and double Line (B) Other relevant TLQCs are in para IV.

II. UPDATED COMMENTARY

A. Reference of Case

Further to KQU 4166 of 5.11.26, being an important matter, we would inform you about Ch. Naeem ul Haq VS FOP, Secretary, Revenue Division, etc. - WP 5906/2026 - IHC (Attachment 3813.1) in the ensuing paragraph, with emphasis in bold & Underline for quick reading.

B. Petition seeks Timely Return Forms & Protection against ATL Exclusion for TY 2026

1. Through the instant petition, the petitioner, Ch Naeem ul Haq, Advocate SCP and President of the Rawalpindi-Islamabad Tax Bar Association, inter alia, seeks directions to the respondents to ensure harmonious implementation of the following:

(a) Section 118(3) of the ITO, 2001, and Rule 34A of the ITR, 2002,

(b) disclose any approval for the delayed notification of return forms for TYs 2025 and 2026;

(c) to ensure the timely availability of functional return forms and IRIS facilities for TY 2027, and

(d) to provide a mechanism for receiving returns and

(e) recording technical failures.

2. He further seeks interim protection against exclusion from the Active Taxpayers List solely on account of non-filing of returns for TY 2026.

C. Learned Counsel for the Petitioner Submissions

1. Delayed TY 2026 Return Forms

1.1 Learned counsel for the petitioner submits that the respondents have failed to adhere to the mandatory timelines prescribed under Rule 34A of the 2002 Rules for the preparation, notification and deployment of income tax return forms on the IRIS portal.

1.2 He submits that, notwithstanding the statutory deadline of 30.9.26 prescribed u/s 118(3) of the 2001 Ordinance, the final return forms for TY 2026 were notified only on 2.9.26, thereby substantially curtailing the time available to taxpayers for preparation and filing of their returns.

1.3 He further submits that the subsequent extensions granted by the respondents u/s 214A of the 2001 Ordinance did not adequately address the prejudice caused by such delay.

2. Timely availability of TY 2027 Return Forms and IRIS Facilities

Learned counsel submits that the respondents are under a statutory obligation to ensure the timely availability of functional return forms and related electronic facilities, and that a similar situation is likely to recur in the forthcoming TY 2027 unless appropriate directions are issued by IHC.

3. Violation of Rule 34A and Article 4 of the Constitution

Learned counsel further submits that the respondents' failure to comply with the prescribed timelines under Rule 34A of the 2002 Rules, without disclosing any lawful extension granted in terms of sub-rule (4)(g) thereof, is contrary to the statutory scheme and the constitutional mandate under Article 4 of the Constitution.

D. LHC directs Respondents / FBR / Finance Ministry / PRAL to file Report and Para-wise Comments

1. Next hearing 13.11.26

2. The points raised by the learned counsel for the petitioner require consideration. Let notice be issued to the respondents, who shall file report / para-wise comments prior to the next date of hearing, furnishing an advance copy to learned counsel for the petitioner.

E. Interim Relief Granted against ATL Inactivation solely due to Non-Filing of TY 2026 Return

1. In the meanwhile, until the next date of hearing (viz 13.11.26), the respondents shall not declare or treat the petitioner (CM 1 of 2026 Ch. Naeem ul Haq Sb only - as KC views) as inactive on the ATL List solely on account of non-filing of the return for the TY 2026.

2. Nothing herein shall absolve the petitioner of the duty to file a return or prevent the lawful assessment of tax.

CM No.02/2026

The exemption sought is allowed subject to all just and legal exceptions.

III. KC VIEWS

It seems from the wording of the interim order (and if we account for only this order) where the Petitioner in only Ch Naseem Sb, hence, in our view relief in this  order is applicable only Ch Naeem Sb (as order in personem) and not applicable in general for RITBA members or Public at large  (not an order Rem).

IV. OTHER RELEVANT TLQCs

1.     3802 of 2.11.26 about ITR TY 2026: Pending / Rejected / New Extension Applications and Inactive Status issues – PTBA

2.     3801 of 31.10.26 about ITR TY 2026: Extension expected till 13.11.26 as 32+ issues

3.     3800 of 30.10.26 about ITR TY 2026: Tax Offices open till 8pm on 31.10.26 and KC Views as to 2.11.26 deadline

4.     3773 of 13.10.26 about ITR TY 2026: Requests for Extension till 2.12.26 by PTBA

5.     3797 of 29.10.26 about ITR TY 2026 Return Extension issue: FTO Interim order but no Relief so far, as FBR Comments sought in 30 days

6.     3774 of 13.10.26 about ITR TY 2026: 16+ issues. Hence, sufficient extension be allowed as per KTBA

7.     3793 of 28.10.26 about ITR TY 2026: Hearing before FTO for Extension till 2.12.26, etc by PTBA & related matters

8.     3761 of 1.10.26 about ITR TY 2026: Return Extension allowed till 15.10.26 as KC predicted and KC Recommendation

9.     3760 of 29.9.26 about IT TY 2026: Extension expected for 10+ reasons

10.  3758 of 28.9.26 about Parliamentarian Tax & Wealth Directories for TYs 2020 to 2025 release demanded by PAFO & Media coverage

11.  3753 of 24.9.26 ITR TY 2026: ATL @4M; 3.5M Traders + 4.5M to be in Tax Net = 12M expected but 2.2M filed; 476K excess over LY per FBR

12.  3751 of 24.9.26 BTB & Traders' Scheme: Only 2 New Traders filed return by 22.9.26 and KC Views

13.  3748 of 22.9.26 ITR TY 2026: IRIS Error in Computation of Minimum Tax Difference Section 153 – KTBA

14.  3739 of 18.9.26 BTB: 3.5 Million Traders (including retailers) below Rs 200M Turnover will be in tax-net as Govt

15.  3736 of 17.9.26 IT TY 2026: Urgently send IRIS Portal Anomalies, Technical Issues & Filing Difficulties to Bars and KC Views & Recommendations

16.  3731 of 15.9.26 ITR TY 2026: Minimum Tax 5 issues & several issues as per PTBA

17.  3709 of 4.9.26 ITR TY 2026: Requests for Error-Free Return on IRIS and Extension of Filing Deadline by LTBA

18.  3702 of 28.8.26 ITR TY 2026: LTBA Training Session & Unresolved Issue Letter to FBR by PTBA

19.  3699 of 27.8.26 ITR TY 2026: PTBA-PRAL Meeting on 17 Issues and KC Views & Recommendations

20.  3699 of 27.8.26 ITR TY 2026: PTBA-PRAL Meeting on 17 Issues and KC Views & Recommendations

21.  3690 of 21.8.26 ITR TY 2026: KTBA-PRAL Meeting Details and KC Views & Recommendations

22.  3690 of 21.8.26 ITR TY 2026: KTBA-PRAL Meeting Details and KC Views & Recommendations

23.  3684 of 19.8.26 ITR TY 2026: KTBA-FBR Successful Collaborative Session

24.  3671 of 13.8.26 ITR TY 2026: KTBA Raised 20+ Issues in Online Filing

25.  3655 of 4.8.26 ITR TY 2026: PRAL Technical Support for Return Filing

26.  3644 of 29.7.26 draft Simplified Tax Regime for Small Traders & Shopkeepers and form– SRO 1166

27.  3626 of 20.7.26 IT Return TY 2026: IRIS Return Forms Streamlining Suggestions by GTPA

28.  3620 of 16.7.26 Delayed Draft SRO Introduces Simplified Tax Procedure & E-Return for Small Shopkeepers – SRO 1109

29.  3618 of 15.7.26 IT Return TY 2026: Some Changes Introduced in Returns & KC Recommendations

30.  3615 of 14.7.26 IT Return TY 2026: Draft Preparation Enabled on IRIS

31.  3603 of 7.7.26 TY 2026: PTBA Reminder for Delay in Return Final SRO & IRIS Uploading & Extension Reason

32.  3511 of 9.5.26 Delayed Draft Electronic 4 IT Return Forms for TY 2026 via SRO 835 & KC Views as to 4 Pending Return Forms

33.  1224 of 9.11.20 Stepwise Deadlines for Timely Notifying IT Return Forms – SRO 1185

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