{"id":361784,"date":"2025-09-26T16:00:08","date_gmt":"2025-09-26T10:30:08","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=361784"},"modified":"2025-09-26T16:24:56","modified_gmt":"2025-09-26T10:54:56","slug":"cbdt-extends-audit-deadline-ay-2025-26","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/26\/cbdt-extends-audit-deadline-ay-2025-26\/","title":{"rendered":"Relief for Taxpayers: CBDT Pushes Audit Filing Deadline to October-End"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 25-9-2025, the <span style=\"font-weight: bold;\">Central Board of Direct Taxes<\/span> (&#8216;CBDT&#8217;) announced an extension of the specified date for filing various audit reports for the Assessment Year 2025&#8212;26.<\/p>\n<p style=\"margin-bottom: 3%;\">The deadline now stands extended to <span style=\"font-weight: bold;\">31-10-2025<\/span>.<\/p>\n<p style=\"margin-bottom: 3%;\">This extension applies to assessee(s) referred to in clause (a) of Explanation 2 to sub-section (1) of section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559368\" target=\"_blank\">139<\/a> of the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\">Income-tax Act, 1961<\/a><\/span>, for the Previous Year 2024&#8212;25. The decision follows multiple representations from professional bodies, particularly <span style=\"font-weight: bold;\">Chartered Accountant associations<\/span>, highlighting difficulties in meeting the original deadline.<\/p>\n<h3>Key concerns included:<\/h3>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Floods and natural calamities<\/span> disrupting business operations in several regions.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Judicial interventions<\/span> from High Courts urging reconsideration.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Heavy workload<\/span> following the individual ITR filing deadline.<\/p>\n<\/li>\n<\/ul>\n<p>Despite the extension, CBDT emphasized that the <span style=\"font-weight: bold;\">Income-tax e-filing portal remains stable and glitch-free<\/span>. As of 24-9-2025:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Over <span style=\"font-weight: bold;\">4.02 lakh Tax Audit Reports (TARs)<\/span> were successfully uploaded.<\/p>\n<\/li>\n<li>\n<p>More than <span style=\"font-weight: bold;\">60,000 TARs<\/span> were filed on 24<span style=\"vertical-align: super;\">th<\/span> alone.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">A total of <span style=\"font-weight: bold;\">7.57 crore ITRs<\/span> have been filed till 23-9-2025.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3%;\">While the extension offers relief, but taxpayers have to be vigilant. Failure to file audit reports by the new deadline could attract penalties under <span style=\"font-weight: bold;\">Section 271B<\/span>, which may amount to <span style=\"font-weight: bold;\">0.5% of turnover<\/span>, capped at &#8377;1.5 lakh. Relief will be granted only if a reasonable cause is demonstrated.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">CBDT has extended the tax audit timeline for Assessment Year 2025&#8212;26, shifting the deadline from 30<span style=\"vertical-align: super;\">th<\/span> September to 31<span style=\"vertical-align: super;\">st<\/span> October 2025.<\/p>\n","protected":false},"author":67525,"featured_media":361801,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[89910,89914,89911,29414,30056,89917,13081,89916,89919,89912,89913,89918,69195,89915,89920],"class_list":["post-361784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-audit-deadline","tag-audit-extension","tag-ay-2025-26","tag-cbdt","tag-chartered-accountants","tag-e-filing-portal","tag-income-tax-act","tag-india-tax-news","tag-itr-statistics","tag-section-139","tag-section-271b","tag-tar-filing","tag-tax-audit","tag-tax-compliance","tag-tax-update"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBDT 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