CBDT asked to extend ITR filing deadline for tax audit cases, orders Gujarat High Court
Sep 26, 2025
Synopsis
Following directives from the Rajasthan and Karnataka High Courts, the CBDT extended the tax audit report deadline to October 31, 2025. Subsequently, the Gujarat High Court further directed CBDT to extend the ITR due date for tax audit cases to November 30, 2025, addressing the gap created by the audit report extension.
The Gujarat HC on Friday passed the order on petitions of the All India Federation of Tax Practitioners (AIFTP) and Chartered Accountants Association, Surat (CAAS).
The Gujarat High Court on Friday (September 26, 2025) ordered CBDT to extend the ITR due date for taxpayers who are required to conduct tax audit to November 30, 2025. Income tax audit due date is October 31, 2025.
The Gujarat HC’s decision came a day after the Central Board of Direct Taxes (CBDT) extended the tax audit report (TAR) due date from September 30, 2025, to October 31, 2025. CBDT swung into action after Rajasthan and Karnataka HCs had ordered deadline extensions.
The Gujarat HC on Friday passed the order on petitions of the All India Federation of Tax Practitioners (AIFTP) and Chartered Accountants Association, Surat (CAAS).
Hardika Kakadia, President, CAAS, told ET Wealth Online that the Gujarat HC has ordered CBDT to extend the ITR deadline for tax audit cases.
Kakadia said: “We are happy that the Gujarat High Court has taken a quick action, specially a day after CBDT extended the tax audit report deadline by a month. The gap between these two deadlines is generally a month, but after CBDT’s yesterday’s decision, the due dates for both are October 31, 2025. We hope CBDT will follow the instructions of the Gujarat High Court and extend the deadline for taxpayers whose accounts are to be audited.”
Ashish Mehta, Partner, Khaitan & Co, said that under Section 44AB, a tax audit report should be filed one month prior to the due date of filing of return of income.
"Therefore, the original due date for filing the tax audit report was 30 September 2025, this due date now stands extended to 31 October 2025. This does not automatically extend the present applicable tax return filing due date of 31 October 2025, and if this date were to be extended, a separate notification with regard to the due date extension for filing returns of income will need to be issued by the Central Board of Direct Taxes.”
What did Rajasthan and Karnataka HCs say in their orders?
Earlier, the Rajasthan High Court had ordered CBDT to extend the tax audit report deadline to October 31, 2025. After that, the Karnataka HC itself extended the due date for the same to October 31.
After both courts gave their orders, CBDT on Thursday issued a notification and extended the deadline to October 31.
However, in its order CBDT gave no instruction about extending the deadline for taxpayers whose accounts are yet to be audited.
What did CBDT say in its notification?
In its notification on Thursday, CBDT said, :In view of the representation of the tax practitioners and their submissions before the Hon'ble Courts, the 'specified date' for furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the Previous Year 2024- 25 (Assessment Year 2025-26), in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from 30th September, 2025 to 31st October, 2025.
[The Economic Times]
