Gujarat HC Directs CBDT to Extend ITR Due Dates for Audit Cases

The Central Board of Direct Taxes (CBDT) has recently extended the due date for furnishing the tax audit reports for the assessment year 2025-26. However, there is still no relief for the Income Tax Return (ITR) filing for the taxpayers whose accounts are required to be audited.

Therefore, the Gujarat High Court has ordered CBDT to also extend the due date of filing income tax returns for audit cases. The Court has asked that the deadline be extended to 30th November 2025. It has pointed out the connection between section 139(1) and section 44AB. Since the tax audit due date was already extended to 31st October 2025, the ITR filing due date should also be extended.

The High Court also questioned that “Why this harassment to citizens putting them under stress & tension when technical glitches exi in the portal? And why announce extension only on the last day?”

The High Court also issued a notice to the CBDT asking why the ITR due date was not extended suo moto when the audit report deadline was extended. This is a great relief for many taxpayers and professionals who were concerned about the shorter time left between the audit deadline and the ITR filing date.