Punjab & Haryana High Court Directs CBDT To Issue Circular Extending ITR Due Date For Audit Cases To 30.11.2025 For A.Y. 2025-26

Justices Lisa Gill and Meenakshi I. Mehta were addressing a petition filed by the assessee/petitioner seeking a direction to the Central Board of Direct Taxes to extend the due date for filing of tax audit reports for a reasonable period from 30.09.2025 and, consequently, to further extend the due date for filing tax returns.

The assessee submitted that audit reports and tax returns are mandatorily to be e-filed. Forms of e-filing of audit reports and tax returns were made available effectively by the Department only in August 2025, thereby leading to a considerable reduction in the time period available to the assessee for filing tax audit reports.

As per the assessee, certain changes were carried out in respect to tax audit reports vide notification dated 28.03.2025; however, the e-filing utility was made available on 14.08.2025.

The assessee argued that the department itself acknowledged substantial changes and time required for system readiness when it extended the due date for filing of tax returns in certain categories of persons other than Companies, Firms and individuals, whose accounts are not required to be audited (non-audit cases) from 31.07.2025 to 15.09.2025, as per press release dated 27.05.2025.

The bench found that on 26.09.2025, the specified date for assessees referred to in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Income Tax Act for furnishing of report of audit under provisions of the Act for Financial Year 2024-25 (Assessment Year 2025-26) has been extended from 30.09.2025 to 31.10.2025.

The bench noted that the assessee, however, urged that the last date for submission of tax return as well as the date of renewal of registration of 12A of the Income Tax Act, should also be extended.

The Gujarat High Court has directed the CBDT to issue an appropriate circular, exercising power under Section 119 of the Income Tax Act, to extend the due date for filing of return up to 30.11.2025 for the assessees, noted the bench.

The bench further found that the matter is still under consideration.

In view of the above, the bench directed the CBDT to issue a necessary circular to extend the due date for filing of returns by assessees required to file an audit report for the Financial Year 2024-2025 (Assessment Year 2025-26) to 30.11.2025.

Case Title: Ashwini Kumar v. Central Board of Direct Taxes and another

Case Number: CWP-28440-2025

Counsel for Petitioner/Assessee: Amit Kaushik

Counsel for Respondent/Department: Urvashi Dhugga

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