Big Relief Likely! Multiple HCs Across India Rule in Favour of ITR Due Date Extension:

Multiple approaches in the Honourable High Courts indicate high expectations that the CBDT will soon officially confirm the ITR due date extension for audit cases for FY 2024-25.
High Courts Across India Rule in Favour of ITR Due Date Extension for Audit Cases

Big Relief Likely! Multiple HCs Across India Rule in Favour of ITR Due Date Extension
The chances of an Income Tax Return (ITR) due date extension for audit cases have increased significantly, as several taxpayers and professionals as of now have approached multiple High Courts across the country, and they all have announced their decision in favour of an Income Tax Return (ITR) due date extension. The matter has reached the Hon’ble Gujarat High Court, the High Courts of Himachal Pradesh, the Punjab and Haryana High Court and the Delhi High Court. They all have shown a sympathetic view toward the petitioners’ plea for extending the audit return filing deadlines under the Income Tax Act, 1961.
Himachal Pradesh High Court Extends Audit Return Filing Date
An advocate named Vishal Mohan had filed a Civil Writ Petition (CWP) before the Hon’ble Himachal Pradesh High Court, requesting to direct the Central Board of Direct Taxes (CBDT) extend the due date for Income Tax Return (ITR) filing for audit cases. When the High Court heard both sides of the petitioner and respondent, it passed an order in favour of the petitioner and instructed the CBDT to extend the due date for filing the audit returns under the provisions of the Income Tax Act. Additionally, directed to file a compliance report before November 4, 2025.
Punjab and Haryana High Court Grants One-Month Extension
Recently, another judgment (CWP No. 28685 of 2025) titled Taxation Bar Association, Pathankot vs. Union of India & Anr. came from the Hon’ble Punjab & Haryana High Court. Where the Taxation Bar Association, Pathankot, was the petitioner and the Union of India & Anr. were the respondents.
Since the counsel for the Central Board of Direct Taxes (CBDT) could not produce any official instructions, the Court ordered an extension of one month for filing Audit Case Returns, as per the provisions of the Income Tax Act, 1961.
Delhi High Court to Hear Matter Again on October 30, 2025
On October 29, 2025, today, a similar matter was also heard by the Delhi High Court regarding whether the due date for ITR filing for FY2024-25 for audit cases should be further extended. The due date had earlier been extended once, from September 30, 2025, to October 31, 2025. During the proceedings, the Counsel for the Revenue sought two days’ time to obtain further instructions, as the issue is under active consideration of the CBDT.
During the hearing, the advocate named Mr Divyanshu Agrawal, representing the petitioner's side in Sumit Garg's case, highlighted that the Honourable Gujarat High Court has already announced its decision in favour of the ITR due date extension for audit cases and has directed the CBDT to issue an official declaration confirming the extended due date for ITR filing. After hearing both sides, the Delhi High Court has listed the matter for further discussions tomorrow, October 30, 2025, at 2:30 PM.
Considering these multiple approaches in the Honourable High Courts, there are high expectations that CBDT will soon issue an official notification announcing an extension in the due date for ITR filing for audit cases.
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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