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Is there any reason why we still haven’t done this yet.? 

I feel it's not very polite to ask like this. I am not sure. Is there a more polite way of aking this?

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It’s not rude or impolite. It could only be taken as impolite if there is a context in which it could be understood to be blaming someone for not "doing it yet", and if that blame is inappropriate.

If you are planning, asking "why wasn't it done in the past" may not be useful. You can make it more useful by focusing on the present and future:

Is there any reason for us not to do this?

You can make it more tentative by rephrasing as a statement:

I can’t think of any reason not to do this.

Or a proposal

If nobody has an objection, I suggest we do this.

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