Bank official need to be d?

I heard about that abusiness man approached the banker for a loan. The banker asked to get IT UTIB number for granting of loan. The business man's financial statements are not getting audited u/s 44 AB. But they are asked to provide 3CB or 3CD along with auditor's signature for the previous year IT filing. The accountant explained them that it is not possible to get auditor's signature after 6 months of return filing. After hearing it, the bankers
asked auditor's signature again.
Is the bank not updated the IT & ICAI rules and regulations? or they are asked it because of banking rules? I think that they are not updated....
Please clarify it.