Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked

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....The HC, prima facie satisfied that systemic e-filing failures and a substantial shortfall in tax audit report (TAR) filings risk widespread non-compliance, granted interim relief directing respondents to extend the statutory due date under s.44AB for furnishing TARs for AY 2025-26 from 30 Sept 2025 to 31 Oct 2025 for portal filings. The HC further directed respondents to expeditiously rectify e-filing technical glitches and, pending portal restoration, afford taxpayers liberty to furnish TARs manually or via e-mail to the jurisdictional officer. The order invokes the CBDT's powers under s.119 and is aimed at mitigating undue hardship and ensuring compliance.....