All Eyes on High Court Decision: ITR Due Date Extension Expected

Many tax professionals and taxpayers are waiting for the decision of the Delhi High Court in the case of Sumit Garg vs Central Board of Direct Taxes (CBDT) regarding the extension of the due date of filing Income Tax Return (ITR) for audit cases. The case is listed for hearing tomorrow, and many are expecting an important communication from the CBDT.

The petitioner was filed by a tax professional, Sumit Garg, who will be heard along with other petitions filed by the Delhi Tax Bar Association, AIFTP (All India Federation of Tax Practitioners), and others.

In the previous hearing, the Department’s learned counsel said that the issue of extending the ITR due date is currently ” under active consideration by the CBDT“, and they are also analysing the recent order of the Gujarat High Court dated 13.10.2025. The Gujarat High Court, in its order, held that just extending the specified due date without extending the due date for filing ITR goes against Explanation (ii) to Section 44AB of the Income Tax Act, which requires the specified date to be prior to one month from the due date of filing. It also held that not giving this one-month gap also goes against the legislative intention to amend the Finance Act, 2020.

As the case is scheduled for a hearing tomorrow, many in the tax community are hoping that the CBDT may announce an extension of the ITR filing deadline, which is a much-needed relief for all tax professionals.