The Rajasthan High Court has extended the deadline for filing the Tax Audit Report (TAR) under Section 44AB of the Income Tax Act, 1961. The division bench comprising Justice (Dr.) Pushpendra Singh Bhati and Justice Bipin Gupta allowed a Public Interest Litigation (PIL) filed by the Tax Bar Association, Bhilwara and granted a one-month extension beyond the original due date of September 30, 2025.
The petitioners argued that in previous years, the Central Board of Direct Taxes (CBDT) had consistently granted extensions in similar situations, and the refusal this year was arbitrary and unreasonable. They contended that the denial violated Articles 14, 19(1)(g), and 21 of the Constitution of India.
The court took note of several concerns raised, including the introduction of revised reporting formats for non-corporate entities, persistent technical glitches on the Income Tax e-filing portal, and overlapping statutory timelines. According to the Tax Bar Association, these issues had caused undue hardship, exposing taxpayers to penalties, interest and the risk of losing carry-forward benefits of certain losses-despite no fault of their own.
We are pleased to inform you that the *Hon’ble Rajasthan High Court has extended due date for filing of Tax Audit Reports from 30th September to 31st October.*
— Tax Bar Association (@JodhpurTba) September 24, 2025
Ably represented Sr. Adv. Vikas Balia and Adv. Prateek Gattani.
TAX BAR ASSOCIATION JODHPUR v/s UOI [CW 18593/2025]
The bench observed that the combined effect of delayed forms, procedural changes, and portal disruptions made compliance extremely difficult, thereby justifying the need for an extension.
With this order, taxpayers now have an additional one-month window to file their Tax Audit Reports for Assessment Year 2025-26 without facing penal consequences.
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