The Karnataka High Court today directed the Central Board of Direct Taxes to extend the due date for filing Tax Audit Reports under Section 44AB of the Income Tax Act, 1961, by one month to 31st October, 2025.
For reference: “Section 44AB of the Income Tax Act, 1961 mandates compulsory audit of accounts for businesses and professionals above a specified turnover or gross receipts threshold.”
The Court took into consideration the difficulties faced and directed the CBDT to extend the due date until the end of October.
It was contended by the association that the technical issues in income tax e-filing portal along with delays in release of updated forms and the heavy workload on professionals during the audit season made it impossible to complete tax audits within the limited timeframe.
Earlier, the Rajasthan High Court also directed the CBDT to grant an extension of 30 days for filing of the audit report. A division bench of Justice Pushpendra Singh Bhati and Justice Bipin Gupta of the Jodhpur Bench noted that the CBDT had allowed similar relaxations in past years.
