CA Files Writ Petition at Delhi High Court to Extend Tax Audit Report Deadline

A Chartered Accountant, Sumit Garg, of CASA has recently filed a writ petition dated September 22, 2025, against the Central Board of Direct Taxes (CBDT) at the Delhi High Court. This writ petition has been filed to request an extension for the filing of the tax audit report due date for the financial year 2024-25.

Over the past few weeks, many taxpayers and professionals have been sending representations to the government urging the extension. However, some of them have now started approaching the High Courts, as the government is not responding to the representations and the tax audit report due date, which is September 30, 2025, is approaching.

The petitions and PILs filed by CAs and other tax bodies are due to many challenges that have made it difficult for them to comply with the current deadline. The common issues raised are as follows:

• Portal Glitches: The ongoing technical issues, such as uploading errors, portal downtime, validation errors, etc, on the income tax e-filing portal have affected timely compliance.
• Late Utility Releases: The key utilities required for filing were released late, reducing the available time.
• Festive Season: The ongoing festive season has also reduced the effective working days, making it hard to ensure timely compliance.
• Flood Situation: Recent flood situations in some regions of India have affected the availability of electricity and internet, causing further disruptions.
• Overlapping Compliance Deadlines: The taxpayers and professionals are required to meet multiple compliance deadlines from July through October, such as GST filings, MCA-related filings, etc.

Granting an extension would ease the compliance burden, reduce errors, and help maintain the quality of work. The Delhi High Court is expected to consider the petition and make a decision that favours the taxpayers and professionals.