Delhi HC defers tax audit extension hearing as CBDT reviews Rajasthan, Karnataka orders

Extension of tax audit due date

The Delhi High Court has adjourned the hearing on the tax audit extension plea after the Central Board of Direct Taxes (CBDT) sought additional time to review the recent decisions of the Rajasthan and Karnataka High Courts, which extended the due date for filing Tax Audit Reports till October 30, 2025.

According to CA Sumit Garg, who spoke to Moneycontrol, "The Department submitted in the morning that, in view of the recent decisions of the Hon’ble Rajasthan High Court and the Hon’ble Karnataka High Court extending the due date for filing Tax Audit Reports till 30.10.2025, CBDT is holding a meeting today to take a decision on the matter.”

Sumit Garg, a Chartered Accountant, recently filed a writ petition in the Delhi High Court (dated September 22, 2025) seeking an extension of the tax audit report filing deadline for FY 2024-25.  This initiative comes amid a growing number of petitions across the country.

"On this basis, the Department requested that the matter be taken up tomorrow. We have prelimnary placed our submissions on record, and the Hon’ble Court has directed us to await the outcome of the CBDT’s decision for a day," added Garg.

The All India Federation of Tax Practitioners (AIFTP) has also moved the Delhi High Court to request extending TAR due date to October 31 and the ITR filing deadline in audit cases to November 30. A similar petition is pending before the Madhya Pradesh High Court.

The Institute of Chartered Accountants of India (ICAI) has also written to the CBDT, highlighting widespread concerns among taxpayers, particularly technical issues in filing returns and audit reports before the September 30 deadline. Problems with submitting Form 10AB for renewal of trust registrations, due September 30 for registrations expiring April 1, 2026, were also cited. ICAI has compiled over 1,200 responses documenting key challenges to facilitate effective compliance.

Update of TAR Extension:

Adjournment at Delhi High Court:
The Department submitted in the morning that, in view of the recent decisions of the Hon’ble Rajasthan High Court and the Hon’ble Karnataka High Court extending the due date for filing Tax Audit Reports till 30.10.2025,…

— Abhishek Raja "Ram" (@abhishekrajaram) September 25, 2025

Additionally, the Income Tax Practitioners Association Amritsar has filed a writ petition in the Punjab and Haryana High Court, indicating the nationwide urgency of aligning tax audit reporting deadlines with practical realities faced by taxpayers and professionals.

As the writ petitions come before high courts taxpayers and professionals await clarity on extended deadlines. Important point to note is courts orders apply only to specific cases till the CBDT issues a nationwide notification and therefore one should continue with their tax audits.