Tax Audit Report Deadline Extended: Hearing the writ petitions filed by the Bhilwara and Jodhpur taxbar associations, the Rajasthan High Court in its interim order today (Wednesday, September 24, 2025) directed the central-government and CBDT to extend the taxaudit report (TAR) due date to October 31, 2025. On the other hand, the Karnataka HighCourt has directly ordered to extend the deadline to October 31, 2025.
- Precious Metals Break Records: Gold & Silver Prices Skyrocket on Fed Buzz
- Canara Bank Share Price Today: Up 1.15% at ₹120.24, Beats NIFTY & Bank Index
- MCX Copper Breakout Alert – Target 915—920—925 By Neal Bhai
- Merdeka Gold IPO 2025: Indonesia’s Biggest Market Debut Soars
- Neal Bhai Predicts MCX Silver Surge: ₹1,50,000 by Diwali!
Income Tax Audit Due Date Extension
In a major relief to taxpayers, the Rajasthan High Court’s Jodhpur bench in its interim order dated September 24, 2025 (Wednesday), directed the central government and the Central Board of Direct Taxes (CBDT) to extend the due date for the filing tax audit report (TAR) by one month, to October 31, 2025.
Unlike the Rajasthan High Court that ordered CBDT to extend the deadline, the Karnataka High Court went a step ahead and directly extended the tax audit report due date to October 31, 2025.
The next hearing for the Rajasthan High Court’s case is October 27, 2025.
Chartered Accountant Amit Ji Sheth, President of the Tax Bar Association, Bhilwara, told ET Wealth online that the Rajasthan High Court has ordered the government to extend the tax audit report deadline. “It’s a big relief to us, as the Rajasthan High Court’s order has come before the tax audit report deadline of September 30, 2025. We hope the government takes quick action after this order and extends the deadline to October 31, 2025.”
CA Ashok Kumar Jathliya, Regional Secretary, Rajasthan Tax Bar Association, told ET Wealth that the Rajasthan HC’s interim order has come in a joint petition from the Bhilwara and the Jodhpur Tax Bar Associations. “Both tax bar associations had filed different petitions in the Rajasthan High Court for the tax audit report due date extension. The petitions were merged as our demands were similar. Now since the court order is out, we hope CBDT will follow it and extend the deadline.”
The Jodhpur Tax Bar Association, in a social media post on X, also confirmed that the High Court has ordered to extend the deadline for the tax audit report due on September 30. “We are pleased to inform you that the *Hon’ble Rajasthan High Court has extended the due date for filing of Tax Audit Reports from 30th September to 31st October,” the Jodhpur tax body wrote on social media platform X (formerly Twitter).
In its writ petition, the Bhilwara body had also highlighted several reasons for the extension of TAR deadline.
Ashok said: “Utilities forms were issued late, and technical glitches made it tough to file income tax returns on time. When the deadline for taxpayers whose ITRs weren’t required to be audited was extended from July 31 to September 15 and then to 16, we hoped that the TAR deadline would also be extended. But it didn’t happen, and we had to move court.”
With the court order now issued, Ashok said, it’s the responsibility of the Central Board of Direct Taxes (CBDT) to take action and comply with the Rajasthan HC’s order.
Karnataka HC extends tax audit report due date to October 31, 2025
Karnataka State Chartered Accountants Association (KSCAA) too had filed a writ petition in the Karnataka High Court to extend the tax audit report due date from September 30, 2025 to October 31, 2025. The Karnataka HC has directly extended the deadline to October 31, 2025.
CA Shivaprakash Viraktamath, President, KSCAA, told ET Wealth Online, “We are pleased to share a significant development—the Hon’ble Karnataka High Court has ruled in favour of KSCAA. The Court has extended the due date for Tax Audit to 31st October 2025.”
What is a Tax Audit Report (TAR)?
Section 44AB gives the provisions relating to the class of taxpayers who are required to get their accounts audited by a chartered accountant. The audit under Section 44AB aims to ascertain the compliance of various provisions of the income tax law and the fulfilment of other requirements of the income tax law. The audit conducted by the chartered accountant of the accounts of the taxpayer in pursuance of the requirement of Section 44AB is called a tax audit.
Which ITR forms are used for the tax audit report?
The chartered accountant conducting the tax audit is required to give his findings, observations, etc., in the form of the audit report. The report of the tax audit is to be given by the chartered accountant in Form Nos. 3CA/3CB and 3CD.
Tax Audit Due Date FY25 -26: What Is the Deadline for Tax Audit Filing?
Under Section 44AB of the Income Tax Act, 1961, taxpayers whose turnover, sales or gross receipts exceed prescribed limits are required to get their accounts audited and submit a Tax Audit Report. For the financial year 2024-25 (assessment year 2025-26), the current deadline to file the tax audit report is September 30, 2025. Additionally, the Income Tax Return (ITR) for such audit cases must be filed by October 31, 2025.
“30 September 2025: Due date for filing of audit report under section 44AB for the assessment year 2025-26 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2025),” as per the tax calendar published on the official website of the Income Tax Department.
Common Reasons for Tax Audit Filing Delays
According to the Chamber, multiple issues have hampered taxpayers’ ability to comply with the current timeline:
Delayed ITR Utilities & Audit Forms
The utilities and forms required for audit (ITR‑5, ITR‑6, ITR‑7, etc.) have been released very late this year. For instance, ITR‑5 for partnership firms, LLPs, trusts and related entities was made available only by August 8, 2025, leaving limited time for professionals to prepare audit reports properly. The forms that were released earlier, such as ITR‑2 and ITR‑3, underwent further revisions in July and August, forcing rework as per ET report.
Technical Glitches in Income Tax e-filing Portal
Users have reported persistent issues on the Income Tax e‑filing portal-upload failures, validation errors, schema updates, data mismatches, and slow responses. These are especially problematic during peak filing times, reducing productivity and heightening the risk of mistakes.
Multiple Tax and Compliance Deadlines From July to October Increase Pressure on Taxpayers
From July through October, taxpayers and professionals are juggling multiple deadlines: GST filings, MCA‑related filings, ICAI’s revised reporting formats, ITRs, audit reports under Section 44AB, etc. This overlap adds to operational strain.
Festival Season & Reduced Working Days
The Chamber also highlighted that festival seasons like Navratri, Diwali, and others reduce effective working days for both businesses and government departments. This further squeezes the available time for audits and return filings.
Is Any Extension Announced for Tax Audit Deadlines?
As of now, there is no official confirmation from the CBDT regarding extension of deadlines. Stakeholders await a response, hoping that authorities will acknowledge the practical challenges and act in favor of relief for taxpayers and audit professionals.