In a significant move offering relief to taxpayers, the Hon’ble Rajasthan High Court has extended the due date for filing Tax Audit Reports from September 30 to October 31. The case was represented before the court by Senior Advocate Vikas Balia and Advocate Prateek Gattani.
Understanding the Extension and CBDT’s Actions
This extension comes amid widespread concern among taxpayers and tax professionals regarding the challenges faced with the tax portal. The court’s decision was based on the public interest, acknowledging the need for taxpayers to have adequate time to comply with the regulations.
This situation echoes a similar scenario from 2015, where the Central Board of Direct Taxes (CBDT) faced criticism for its handling of due dates and frequent changes to forms and utilities. The delayed release of these resources, often at the eleventh hour, has historically caused significant disruption. This recurring pattern of administrative issues has led many to question the efficiency and responsiveness of the system.
Following legal challenges filed by various taxpayer and professional organizations across the country, the CBDT initially extended due dates only in states where High Courts had issued a directive. However, recognizing the nationwide issues and the portal’s inability to handle the volume of last-minute filings, the CBDT eventually extended the deadline for the entire country on October 1, after the original due date had already passed.
The Road Ahead
The interim order by the Rajasthan High Court requires the CBDT to demonstrate to the court by the next hearing, scheduled for October 27, that all glitches on its portal have been resolved and that taxpayers can easily complete their filings.
It is important to note that the extension is specifically for Tax Audit Reports, and there is no change in the due date for filing Income Tax Returns. Taxpayers should keep this distinction in mind as they proceed with their filings.
Sources:
- Order of the Rajasthan High Court, DB Civil Writ (PIL) Petition No. 18593/2025.
Great update, the Rajasthan High Court’s decision to extend the tax audit report deadline from Sept 30 to Oct 31 brings much, needed relief to professionals and taxpayers alike.
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IS THIS ORDER BINDING FOL ALL STATES , ACROSS THE COUNTRY ???
No, this Rajasthan High Court order is not binding across all states in India.
Here’s why:
High Court rulings are binding only within their own territorial jurisdiction (in this case, Rajasthan).
However, such orders may carry persuasive value in other states, meaning other High Courts or the CBDT may consider the reasoning while deciding.
For a uniform extension applicable across the country, the CBDT (Central Board of Direct Taxes) has to issue a circular/notification.