The Punjab and Haryana High Court has given a warning to the Central Board of Direct Taxes (CBDT) for not following the order of the High Court on October 13, 2025, which asked for an extension of the income tax return (ITR) filing due date for audited cases. The court said that the continued inaction based on the CBDT can invite contempt proceedings.
Before that Gujarat High Court had guided the CBDT to extend the deadlines for filing the Income Tax returns for the taxpayers covered under Section 44AB of the Income Tax Act, 1961 – those needed to get their accounts audited from October 31, 2025, to November 30, 2025. The extension was asked to facilitate the compliance issues generated via technical issues on the income tax e-filing portal and the short interval between the audit report and return filing due dates.
The Punjab & Haryana High Court, in the hearing on 28th October 2025, specified disapproval of the delay of the CBDT in issuing the notification even after a clear directive from the other High Court. The Bench cautioned that the failure to follow the order by October 29, 2025, shall draw the contempt of court proceedings against the related officials.
“When a judicial directive has been passed by a coordinate High Court, administrative authorities cannot sit in appeal over it. The CBDT is duty-bound to comply within the time prescribed,” the court cited.
In the nation, the tax professionals have greeted the intervention of the court, marking that it recognises the practical issues discovered by the taxpayer and auditors. Tax audits and return filing before the end of the month due date have not been finished because of the server issues and multiple public holidays in October, practitioners flagged.
The last date to file the ITR for non-audited taxpayers does not get revised, but the extension for the audited taxpayers, if formally notified, is anticipated to bring relief to the businesses, partnership firms, and professionals covered under Section 44AB.
The counsel of the CBDT notified the HC that the case had been taken before the highest level and ensured that a formal notification extending the deadline would be issued by October 29.
The tax community and Chartered Accountants at present are tracking the official channels for the declaration of the CBDT. If the extension is reported, then the same might cover all taxpayers who need to submit tax audit reports and related ITRs.
Also Read: Punjab & Haryana HC Directs GST Officials to Record Statements on Premises with Counsel Present
Unable to follow can trigger unprecedented judicial action, setting a substantial precedent for administrative accountability for taxpayer compliance relief.
The Hon’ble Punjab & Haryana High Court has recorded the statement made by the learned Counsel appearing for the Department that the necessary orders regarding the extension are likely to be passed by tomorrow, and a copy of the same shall be placed before the Court.
— CA Himank Singla (@CAHimankSingla) October 28, 2025
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