In list view of the tasks, when a filter is active there is no create new task button
Welcome to the Atlassian Community.
Which product are you referring to? Jira Service Management or Jira Work Management?
Would you please provide a screenshot of the filter you are referring to?
Usually, "create task" screen can also be accessed by pushing the letter "C" on your keyboard on any Jira Screen.
Please do not forget to accept this answer in case it helps you resolve your question so it can help other community members in the future.
Regards,
Eugenio
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