The Income Tax Department has officially released the Excel Utilities for ITR 1 (Sahaj) and ITR 4 (Sugam) for Assessment Year 2026-27 today, 15th May 2026. For the thousands of tax professionals who have been raising alarms over the delayed release, this is a partial relief — though several critical gaps remain.
What’s Available Today – Utilities Released
The following modes of filing are now live:
- Excel Utilities for ITR 1 and ITR 4 : downloadable from the official Income Tax e-filing portal. (https://www.incometax.gov.in)
- Online (Prepare and Submit) mode : available after login at the e-filing portal for both ITR 1 and ITR 4.
These cover the two most widely used return forms. ITR 1 for salaried individuals with income up to ₹50 lakh, and ITR 4 for individuals, HUFs, and firms opting for the presumptive taxation scheme.
Who can File ITR using the Utilities Released?
ITR – 1 (Sahaj)
ITR 1 is applicable for a Resident (other than Not Ordinarily Resident) Individual having Total Income from any of the following sources up to ₹ 50 lakh
- Salary/Pension
- House Property (Not more than 1 House Property)
- Other sources (Interest, Family Pension, Dividend etc.)
- Agricultural Income up to ₹ 5,000
- Capital Gain income u/s 112 A (Sale of Equity Mutual Funds and Equity Shares) if gains are up to ₹ 1,25,000
ITR 1 cannot be filed by an assessee who
- is a Director in a company
- has short term capital gain
- has Long-term capital gain u/s 112A exceeding ₹1,25,000
- has held any unlisted equity shares at any time during the previous year
- has any asset (including financial interest in any entity) located outside India
- has signing authority in any account located outside India
- has income from any source outside India
- is a person in whose case tax has been deducted u/s 194N of Income Tax Act,1961
- is a person in whose case payment or deduction of tax has been deferred on ESOP
- has any brought forward loss or loss to be carried forward under any head of income
- has total income exceeding ₹50 lakhs (excluding LTCG u/s 112A upto ₹1,25,000)
ITR – 4 (Sugam)
ITR 4 is applicable for an Individual or Hindu Undivided Family (HUF), who is Resident other than Not Ordinarily Resident or a Firm (other than LLP) which is a Resident having Total Income under Business or Profession which is computed on a presumptive basis (u/s 44AD / 44ADA / 44AE) and income from any of the following sources:
- Salary/Pension
- House Property (Not more than 1 House Property)
- Presumptive Profits from Business / Profession
- Other sources (Interest, Family Pension, Dividend etc.)
- Agricultural Income up to ₹ 5,000
- Capital Gain income u/s 112 A (Sale of Equity Mutual Funds and Equity Shares) if gains are up to ₹ 1,25,000
ITR 4 cannot be filed by an assessee who
- is a Director in a company
- has short term capital gain
- has Long-term capital gain u/s 112A exceeding ₹1,25,000
- has held any unlisted equity shares at any time during the previous year
- has any asset (including financial interest in any entity) located outside India
- has signing authority in any account located outside India
- has income from any source outside India
- is a person in whose case tax has been deducted u/s 194N of Income Tax Act,1961
- is a person in whose case payment or deduction of tax has been deferred on ESOP
- has any brought forward loss or loss to be carried forward under any head of income
- has total income exceeding ₹50 lakhs (excluding LTCG u/s 112A upto ₹1,25,000)
What’s Still Missing
The Common Offline Utility, the Windows-installable program that allows preparation of multiple ITR forms offline, is yet to be released. This utility is especially important for professionals handling bulk filings, and its absence continues to be a pain point.
Additionally, TDS details for Q4 (January–March 2026) have not yet been updated in the Annual Information Statement (AIS) / Form 26AS for most taxpayers. This is expected, given that the due date for Q4 TDS returns is 31st May 2026. Taxpayers and professionals should keep this in mind while filing early — pre-filled data may be incomplete.
The Delay: 44 Days from Year End
The financial year ended on 31st March 2026. The utilities have arrived only today, a gap of 44 days. While the Income Tax Department has not issued a formal explanation, this delay is consistent with a pattern that has drawn judicial attention at the highest level.
The Gujarat High Court Factor
This release does not happen in a vacuum. It comes against the backdrop of the Gujarat High Court’s sharp rebuke to the CBDT in the case of Chartered Accountants Association, Surat (CAAS) vs Union of India (Order dated 07 April 2026).
The Division Bench comprising Hon’ble Justice A.S. Supehia and Hon’ble Justice Pranav Trivedi noted that the CBDT has been in non-compliance with its own 2015 court directions for 11 consecutive years. The 2015 judgment had explicitly directed that ITR forms and e-filing utilities be made available on 1st April of the relevant assessment year, without exception.
The Court observed that despite the passage of 11 years, the department has continued to delay the release every single year. It directed CBDT to file a detailed affidavit suggesting concrete remedial measures, with the next hearing posted on 27 April 2026 and warned that non-compliance would invite a “serious view.”
For the full background on this case, read our earlier article: Gujarat High Court Calls on CBDT for 11 Years of Non-Compliance
Today’s release, while belated by 44 days, arrives in this charged legal and professional environment. Whether the court proceedings have played any role in nudging the department remains a matter of speculation, but the timing is hard to ignore.
Note for Taxpayers and Professionals
Given today’s developments, here is what you should keep in mind:
If you want to file now:
- Download the Excel Utility for ITR 1 or ITR 4 from the official e-filing portal.
- Alternatively, use the online preparation mode after logging in.
- Verify all pre-filled data carefully — TDS details for Q4 are likely incomplete until after 31st May.
If you prefer the Common Offline Utility:
- Wait for its release. There is no confirmed date yet.
On TDS data:
- Do not rely solely on pre-filled figures. Cross-check with Form 16, Form 16A, and the employer/deductor’s TDS certificates before filing.
Due date reminder:
The Finance Act, 2026 has staggerred the due dates for the filing of Income Tax Returns, effective AY 2026-27. The standard due date for non-audit cases is 31st July 2026. Further, the due date in case of non-audit cases having Income from Business/Profession is 31st August 2026.
There is no immediate reason to rush filing before TDS details are updated, unless you have specific reasons to file early.
The Bigger Picture
Every year, millions of taxpayers and their representatives face a compressed filing window — not because the law mandates it, but because the tools arrive late. The Gujarat High Court has put the CBDT on notice. The professional community has been vocal. And yet, the pattern continues.
Today’s release is a step in the right direction. But it is 44 days late, missing the offline utility, and arriving before TDS data is even complete. The question that the CBDT’s next affidavit before the Gujarat High Court will need to answer is straightforward: what will it take for April 1st to finally mean April 1st?
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