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Rajasthan and Karnataka High Courts have extended the tax audit report deadline to October 31, this year, offering relief to taxpayers and chartered accountants.
The extension gives more time to comply with Section 44AB and handle delays. (Representative Image)
Taxpayers in Rajasthan and Karnataka have received some relief as High Courts in both states have intervened to extend the deadline for filing tax audit reports (TAR). The move comes ahead of the September 30, 2025, deadline, which many accountants and taxpayers feared might be difficult to meet due to technical issues and delays in utility forms.
The orders aim to give professionals and businesses more time to comply with the requirements under Section 44AB of the Income Tax Act. Chartered accountants had raised concerns that the tight timeline could impact accuracy and compliance, prompting petitions in both states.
Rajasthan HC Directs Extension
The Rajasthan High Court, Jodhpur bench, issued an interim order on September 24, directing the Central Board of Direct Taxes (CBDT) and the government to extend the TAR deadline to October 31, this year. This order comes after petitions filed by the Bhilwara and Jodhpur Tax Bar Associations were merged, highlighting common challenges faced by taxpayers.
As quoted by the Economic Times, Chartered Accountant Amit Ji Sheth, President of the Tax Bar Association, Bhilwara, said, “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.”
Meanwhile, Chartered Accountant Ashok Kumar Jathliya, Regional Secretary of the Rajasthan Tax Bar Association, told the publication, “The interim order came after our petitions emphasised delays in utility forms and technical glitches. Now, it’s up to CBDT to implement it.”
The Jodhpur Tax Bar Association also confirmed the extension in a social media post on X (formerly Twitter), stating, “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.”
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.* Ably represented Sr. Adv. Vikas Balia and Adv. Prateek Gattani.
TAX BAR ASSOCIATION JODHPUR v/s UOI [CW 18593/2025]
— Tax Bar Association (@JodhpurTba) September 24, 2025
Karnataka HC Follows Suit
Similarly, the Karnataka High Court acted on a petition filed by the Karnataka State Chartered Accountants Association (KSCAA) and directly extended the TAR due date to October 31, this year.
Chartered Accountant Shivaprakash Viraktamath, President of KSCAA, told ET Wealth Online, “The Hon’ble Karnataka High Court has ruled in favour of KSCAA and extended the due date for Tax Audit to 31st October 2025.”
What is a Tax Audit Report?
Under Section 44AB of the Income Tax Act, certain classes of taxpayers are required to have their accounts audited by a chartered accountant. The tax audit ensures compliance with income tax laws and helps maintain transparency in accounting. The audit report is submitted in Form 3CA/3CB along with 3CD, detailing the accountant’s observations and findings.
With these court orders in place, taxpayers and chartered accountants now have a full month’s extension, helping them prepare and submit accurate tax audit reports without the stress of tight deadlines.
A team of writers and reporters decodes vast terms of personal finance and making money matters simpler for you. From latest initial public offerings (IPOs) in the market to best investment options, we cover al…Read More
A team of writers and reporters decodes vast terms of personal finance and making money matters simpler for you. From latest initial public offerings (IPOs) in the market to best investment options, we cover al… Read More
September 25, 2025, 12:06 IST
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