Income Tax Breaking: Tax Audit Due date Extended to October 31, 2025 by Rajasthan High Court

As shared by the Tax Bar Association Jodhpur, Hon’ble Rajasthan High Court has extended due date for filing of Tax Audit Reports from 30th September 2025 to 31st October 2025.

We are pleased to inform you that the Hon’ble Rajasthan High Court has extended due date for filing of Tax Audit Reports from 30th September to 31st October.

Ably represented Sr. Adv. Vikas Balia and Adv. Prateek Gattani.

TAX BAR ASSOCIATION JODHPUR v/s UOI [CW 18593/2025]

— Tax Bar Association (@JodhpurTba) September 24, 2025

Please note that this order is from Rajasthan High Court, therefore is applicable on Rajasthan only.

Lets see if Central Board of Direct Taxes (CBDT) makes official announcement of extension based on this or will file petition in Supreme Court against this order.

Penalty for not getting the accounts audited as required by section 44AB

​​​​According to section 271B, if any person who is required to comply with section 44AB fails to get his accounts audited in respect of any year or years as required under section 44AB or furnish such report as required under section 44AB​, the Assessing Officer may impose a penalty. The penalty shall be lower of the following amounts:

(a) 0.5% of the total sales, turnover or gross receipts, as the case may be, in business, or of the gross receipts in profession, in such year or years.

(b) Rs. 1,50,000.

However, according to section 271B​, no penalty shall be imposed if reasonable cause for such failure is proved.