Just because I've never seen a five-legged dog doesn't mean it doesn't exist. Which is to say that I know of no one who has deferred PhD admission and have never heard it happen, so I'm not optimistic that they do allow it. But I could be wrong..
I think it is much easier for the dept to just tell you to reapply, because there is a bit more at stake vs. MBA. For instance, a deferral means that they are committing several years of funding (at many schools) to you now for the following year. They are also committing to give you a spot versus the handful of best prospects they will have next year. Suppose they only plan to take two the next year. Unless they are fairly sure that you will be better than the hypothetical two that would accept their offer, they probably would prefer to wait. And if you are really that good, you probably could be going to a better school. Contrast that to an MBA, where it is relatively painless for them to defer you admission, giving your spot to another decent candidate this year, possibly at the expense of an "equivalent" candidate next year.



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