The Gujarat High Court, the apex judicial authority in the state, directed the CBDT to extend the ITR filing deadline for audit cases to November 30, in order to comply with the provisions of the Income Tax Act, which mandate a one-month gap between the filing of the audit report and the ITR.
CBDT must issue a circular by October 16, HC ruled, notifying the updated extension for ITR filing and submit a compliance report to the court.
Taxpayers subject to audit are being impacted under the order. The order of the HC has arrived in a petition that contested the inconsistency in the CBDT’s notification, which extended the deadline for filing of audit reports u/s 44AB of the Income Tax to October 31, 2025; however, it did not cite the related extension for the ITR filing under the pertinent sections of the act.
The Division Bench of Justice Bhargav D Karia and Justice Pranav Trivedi, in an order dictated in open court, said, “We direct the respondent board to issue a circular extending the due date of filing of return up to November 30, 2025 for assesses who are required to file audit report… CBFT to issue such a circular… and file compliance report on or before October 16.”
One of the applicant’s representatives, Advocate Avinash Poddar, stated that the HC was hearing a clubbed petition in the case. The submission furnished to the court outlines the explanations of the act, which specifies that the “specific date” for filing the audit report must precede the last date for ITR filing by 1 month.
The provision for the last date of ITR filing under section 139(1) of the Act is to be a month after the last date of filing the audit report. CBDT must be required to cite the extended due date for submitting the ITR returns filing if it had mentioned the extension of filing the audit reports. However, the same was not being explained, and no intent is there for it.
The order of the High Court applies to all taxpayers who are under audit. In the nation, multiple petitions exist that seek an extension in the due date for submitting the audit reports.
For the audit report, the Rajasthan HC first directed the extension of the due date, followed by the Karnataka HC. Gujarat High Court asked that the ITR date be extended in an explicit notification to follow the provisions.
The court has ordered that the specified date refers to the date one month before the last date for filing the income return u/s 139 (1). Thus, no question is there to extend the specified date (of filing audit reports) unless and until the last date of filing the income return is extended… if the specified date is extended (for audit reports)… the deadline needs to be extended accordingly by 1 month from the date of extension of the specified date (of audit report).
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On October 16, the court shall hear the case when the CBDT has been asked to submit a compliance report before the court.
| Case Title | Income Tax Bar Association & Anr. vs. Union of India & Ors |
| Case No. | R/SCA/13533/2025 |
| For Petitioner | MR. Dhinal A Shah |
| For Respondent | Mr Pradip D. Dhate |
| Gujarat High Court | Read Order |
