The Rajasthan High Court has extended the deadline for filing the Tax Audit Report by one month. A division bench of Justice (Dr.) Pushpendra Singh Bhati and Justice Bipin Gupta at the Rajasthan High Court extended the deadline under Section 44AB of the Income Tax Act, 1961, by 1 (one) month beyond September 30, 2025.
The order was given in the background of a PIL filed by the Tax Bar Association, Bhilwara, seeking an extension.
It was submitted that in the previous years, CBDT had consistently granted such extensions in similar circumstances, and refusal to grant the same in the present situation was arbitrary, unreasonable, and a violation of Articles 14, 19(1)(g) and 21 of the Constitution of India.
It was further argued that the introduction of revised reporting formats for non-corporate entities required additional time, and the absence of such extension would unjustly attract penalties, interest and loss of carry-forward of certain losses for the assessees, for no fault on their part.
The counsel also highlighted persistent technical glitches on the Income Tax e-filing portal that disrupted the filings, and “combined effect of delayed forms, overlapping timelines, procedural changes, and portal issues has created undue hardship, affecting the legal and fundamental rights of taxpayers and professionals…”.
In this background, while allowing the petition, the deadline was extended by the Court by a period of 1 (one) month.
Title: Tax Bar Association, Bhilwara v UOI & Anr. [CW 18593/2025]
