Has the Rajasthan High Court Extended the Tax Audit Report Filing Deadline to October 31?
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Synopsis
In a significant move, the Rajasthan High Court has extended the deadline for tax audit report submissions to October 31, 2025, addressing the challenges posed by deficiencies in the income tax portal. This decision reflects the court's commitment to ensuring fairness for taxpayers and professionals amid ongoing concerns with the income tax system.
Key Takeaways
- Rajasthan High Court extends tax audit filing deadline to October 31, 2025
- 3.6 million audit reports pending nationwide
- Issues with income tax portal cited as reason for extension
- Next hearing scheduled for October 27
- Tax professionals demand relief from delays
Jodhpur, Sep 24 (NationPress) The Rajasthan High Court has officially extended the deadline for submitting tax audit reports to October 31, 2025, due to issues with the income tax portal.
This decision was made during a hearing concerning a public interest litigation (PIL) filed by the Jodhpur Tax Bar Association.
A division bench comprising Justice Dr. Pushpendra Singh Bhati and Justice Bipin Gupta issued an interim order instructing the Central Board of Direct Taxes (CBDT), part of the Ministry of Finance, to announce this extension. The subsequent hearing is set for October 27.
Senior Advocate Dr. Vikas Balia and Advocate (CA) Pratik Gattani represented the association’s president, CA Ajay Soni, during this case.
They highlighted that with the impending September 30 deadline, it would be unattainable to finalize the 3.6 million pending audit reports.
As of September 23, only 400,000 audit reports had been submitted nationwide, a stark contrast to the annual average of 4 million. Tax professionals emphasized that the delays were primarily due to the late issuance of utility forms by the Income Tax Department.
The utility for Form 3CD was made available on July 18 but underwent significant modifications on August 14, providing taxpayers with less than half of the required statutory time.
Representatives from the Tax Bar Association mentioned that both taxpayers and tax professionals are encountering challenges stemming from the significant delays in the release of utility forms by the Income Tax Department.
The utility for filing tax audit reports (Form 3CD) was released on July 18, and major alterations were made on August 14.
The statutory due date is set for September 30, leaving only 47 days for compliance.
For audit report submissions, just 135 days remain instead of the standard 244 days. For all audited cases, the time available to file the ITR is 112 days instead of 214 days, and for transfer pricing cases, it's 139 days instead of 244 days.
The petitioners argue that the burden resulting from the department’s delays has unfairly shifted onto taxpayers and professionals, who are seeking relief on a national scale.
Point of View
The extension granted by the Rajasthan High Court demonstrates a responsive judicial system addressing the pressing concerns of taxpayers and tax professionals. The ruling not only provides immediate relief but also highlights the ongoing challenges within the income tax framework that need to be resolved to ensure smooth compliance.
NationPress
24/09/2025
Frequently Asked Questions
What is the new deadline for filing tax audit reports in Rajasthan?
The new deadline for filing tax audit reports in Rajasthan has been extended to October 31, 2025.
Why was the deadline extended?
The deadline was extended due to deficiencies in the income tax portal that hindered timely filing.
How many audit reports are pending nationwide?
There are 3.6 million pending audit reports nationwide.
When was the utility for Form 3CD released?
The utility for Form 3CD was initially released on July 18, with significant changes made on August 14.
What are the implications of this ruling for tax professionals?
This ruling provides much-needed relief for tax professionals by allowing more time to complete pending audit reports amid system challenges.
