Recently, on September 22, 2025, chartered accountant Sumit Garg filed a writ case in the Delhi High Court asking for an extension of the deadline for submitting tax audit reports for FY 2024–2025.
Delhi Court Tax Extension
After the Central Board of Direct Taxes (CBDT) requested more time to examine the recent rulings of the Rajasthan and Karnataka High Courts that extended the deadline for filing Tax Audit Reports until October 30, 2025, the Delhi High Court postponed the hearing on the tax audit extension plea.
Recently, on September 22, 2025, chartered accountant Sumit Garg filed a writ case in the Delhi High Court asking for an extension of the deadline for submitting tax audit reports for FY 2024–2025. This effort coincides with an increase in petitions nationwide.
ITR and TAR Extensions
“The Department asked that the issue be discussed tomorrow in light of this. The Hon’ble Court has instructed us to wait a day for the CBDT’s verdict, and we have preliminary filed our arguments on file,” Garg said.
Additionally, the All India Federation of Tax Practitioners (AIFTP) has petitioned the Delhi High Court to extend the deadlines for submitting the ITR in audit cases to November 30 and the TAR to October 31. The High Court of Madhya Pradesh is now considering a similar plea.
In a letter to the CBDT, the Institute of Chartered Accountants of India (ICAI) again emphasized the common worries of taxpayers, especially the technological difficulties in submitting returns and audit reports by the September 30 deadline. Additionally mentioned were issues with filing Form 10AB for trust registration renewals, which is due on September 30 for registrations that expire on April 1, 2026. In order to support efficient compliance, ICAI has collected more than 1,200 replies that highlight important issues.
High Courts Review Petitions
Furthermore, the Punjab and Haryana High Court has received a writ petition from the Income Tax Practitioners Association Amritsar, highlighting the national necessity of coordinating tax audit reporting deadlines with the real-world challenges experienced by professionals and taxpayers.
The high courts are considering the writ petitions, while professionals and taxpayers are waiting for clarification on the extended deadlines. Important item to remember is courts decisions apply just to particular instances until the CBDT releases a countrywide announcement and hence one should continue with their tax audits.