The much-anticipated hearing before the Delhi High Court concerning the extension of the due date for filing audited Income Tax Returns (ITRs) has been adjourned to tomorrow at 2:30 PM, keeping taxpayers and professionals across the country on edge as the deadline looms.
Meanwhile, in a significant development, the Punjab and Haryana High Court has recorded a statement made by the Counsel for the Central Board of Direct Taxes (CBDT) that the necessary orders regarding the extension of the ITR filing due date are “likely to be issued by October 29, 2025.”
The Court was informed that the matter is “presently under active consideration of the CBDT,” and that “in all probability, the requisite notification/order is expected to be issued by tomorrow.” This statement has provided a glimmer of hope to thousands of Chartered Accountants, tax professionals, and taxpayers who have been demanding an extension due to the ongoing portal issues and heavy compliance load.
Adding to the mounting pressure on the tax authorities, the Gujarat High Court has delivered a key ruling, holding that it is mandatory to provide a one-month gap between the Tax Audit Report submission date and the ITR filing due date.
The bench of Justice Bhargav D. Karia and Justice Pranav Trivedi observed that merely extending the “specified date” for filing the audit report without correspondingly extending the due date for filing the return would be contrary to Explanation (ii) to Section 44AB of the Income Tax Act, 1961, and against the legislative intent introduced through the Finance Act, 2020.
Accordingly, the Gujarat High Court has directed the CBDT to issue a circular extending the due date for filing returns up to November 30, 2025 for assessees required to furnish an audit report for the Financial Year 2024–25.
With multiple High Courts now addressing the issue, and the Delhi High Court set to resume hearing tomorrow, all eyes are on the CBDT’s official notification, which is expected to settle the uncertainty over the ITR (Audit) deadline extension once and for all.
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