The Rajasthan High Court has requested the Central Board of Direct Taxes to clarify whether the tax audit report deadline for 2026-27 should be extended amid pressure from Chartered Accountants seeking more time, with the court set to hear final instructions on 29 September.
The Rajasthan High Court has asked the Central Board of Direct Taxes to set out its position on whether the tax audit report deadline for assessment year 2026-27 should be extended, as pressure builds from chartered accountants seeking more time to complete the filing cycle. According to CAclubindia, the court is examining a plea to move the due date from 30 September 2026 to 31 October 2026, while the current deadline remains in force unless the court or the tax authorities act.
The petition was filed by the Rajasthan Tax Consultants Association, which has approached the Jaipur Bench through a writ petition against the Union of India and the CBDT. Casansaar reported that the case was first listed for fresh admission on 25 September 2026, then adjourned when the CBDT sought more time to respond. The latest hearing has now been pushed to 29 September 2026, with the court seeking final instructions from the board’s side.
During the recent proceedings, the court also asked whether the Institute of Chartered Accountants of India had made any formal representation on the issue. CAclubindia said CBDT counsel told the bench that ICAI had not submitted one, although tax bar bodies had raised concerns and pressed for more time. That distinction matters because the court is being asked to weigh not only the administrative burden on professionals but also whether there is any broader institutional support for an extension.
The underlying argument for more time is straightforward: tax audits involve far more than filling in a form. Practitioners must reconcile books of account with GST returns, turnover data, TDS and TCS records, Form 26AS, the annual information statement and the taxpayer information summary, along with bank records and the detailed disclosures required under Form 3CD. Any mismatch can trigger further checks before the report can be finalised, which is why the profession has been watching the case closely as the September deadline approaches.
For now, however, there has been no relief. The existing due date still stands at 30 September 2026, and taxpayers covered by audit would be unwise to assume that an extension will follow. The request before the court also seeks a matching change to the income tax return deadline, with 30 November 2026 being sought instead of 31 October, but any such move would depend on the outcome of the hearing or a separate CBDT notification.
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