{"id":59445,"date":"2026-04-13T12:26:51","date_gmt":"2026-04-13T06:56:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tax-bar-association-bhilwara-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc-tax-bar-association-jodhpur-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc\/"},"modified":"2026-04-13T12:26:51","modified_gmt":"2026-04-13T06:56:51","slug":"tax-bar-association-bhilwara-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc-tax-bar-association-jodhpur-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tax-bar-association-bhilwara-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc-tax-bar-association-jodhpur-v-uoi-2025-347-ctr-60-254-dtr-153-raj-hc\/","title":{"rendered":"Tax Bar Association, Bhilwara v. UOI (2025) 347 CTR 60 \/ 254 DTR 153 (Raj (HC) Tax Bar Association, Jodhpur v. UOI (2025) 347 CTR 60 \/ 254 DTR 153 (Raj (HC)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: 'Verdana',sans-serif\">On writ petitions filed by tax bar associations seeking extension of the due date for filing tax audit reports for A.Y. 2025-26, the Rajasthan High Court examined the comparative filing statistics for A.Ys. 2024-25 and 2025-26 and found a substantial shortfall in the number of tax audit reports filed up to 23-9-2025 as compared to the corresponding period in the earlier year. The Court noted that the material on record showed recurring technical glitches on the income-tax e-filing portal, delayed release and intermittent functioning of utilities, and widespread practical difficulties faced by assessees and tax professionals in complying with statutory requirements. The Court also took note of the extension already granted for individual ITR filings and held that the sharp disparity in filing data, coupled with portal-related issues and the foreseeable hardship to taxpayers, prima facie established the need for immediate judicial intervention. Referring to the CBDT\u2019s powers under section 119 and earlier precedents where Courts had intervened in similar circumstances, the Court held that the cumulative facts justified extension of time and, as an interim measure, directed the respondents to extend the due date for filing tax audit reports for A.Y. 2025-26 from 30-9-2025 to 31-10-2025. (AY.2025-26)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 139 : Return of income-Tax audit report-Extension of due date-Technical glitches on e-filing portal-Delayed release \/ intermittent functioning of utilities-Sharp fall in number of tax audit reports filed as compared to earlier year-Extension granted for individual ITRs also relevant-Significant hardship to assessees and professionals justified judicial intervention-As an interim measure, due date for filing tax audit reports for A.Y. 2025-26 extended from 30-9-2025 to 31-10-2025. [S. 44AB, 119, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59445","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fsN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59445","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59445"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59445\/revisions"}],"predecessor-version":[{"id":59446,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59445\/revisions\/59446"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}