The Delhi High Court has postponed its hearing on the plea seeking an extension for filing Tax Audit Reports after the Central Board of Direct Taxes (CBDT)
requested more time to examine recent rulings by the Rajasthan and Karnataka High Courts, according to a Moneycontrol report. These courts had extended the deadline for submitting Tax Audit Reports to October 30, 2025. Chartered Accountant Sumit Garg, who recently filed a writ petition in the Delhi High Court on September 22, 2025, seeking an extension for the tax audit deadline for FY 2024-25, shared insights with the publication. He stated, “The Department submitted in the morning that, in view of the recent decisions of the Hon’ble Rajasthan High Court and the Hon’ble Karnataka High Court extending the due date for filing Tax Audit Reports till 30.10.2025, CBDT is holding a meeting today to decide on the matter.” Garg added that the Department requested the matter be deferred until the CBDT’s decision is finalised. Growing Push For Uniform Extensions Across India Alongside Garg’s petition, the All India Federation of Tax Practitioners (AIFTP) has approached the Delhi High Court seeking to extend the Tax Audit Report (TAR) filing deadline to October 31 and the Income Tax Return (ITR) filing deadline for audit cases to November 30. A similar extension request is currently pending before the Madhya Pradesh High Court. The Income Tax Practitioners Association, Amritsar, has also filed a writ in the Punjab and Haryana High Court, highlighting the urgent need for nationwide clarity on tax audit deadlines. ICAI Raises Concerns Over Filing Challenges The Institute of Chartered Accountants of India (ICAI) has formally written to the CBDT, drawing attention to the difficulties taxpayers face, particularly technical issues with filing returns and audit reports ahead of the September 30 deadline. The ICAI emphasised problems with submitting Form 10AB, essential for trust registration renewals expiring on April 1, 2026. To support this, the ICAI compiled over 1,200 responses outlining key challenges encountered by taxpayers and professionals alike, the report added. Until the CBDT releases an official nationwide notification, the court orders currently apply only to individual cases. Therefore, taxpayers are advised to continue their tax audit processes as per existing deadlines.
