The Gujarat High Court has ordered the Central Board of Direct Taxes (CBDT) to extend the due date for filing Income Tax Returns (ITRs) by assessees who are required to submit tax audit reports.
A division bench of Justices Bhargav D. Karia and Pranav Trivedi on Monday directed the CBDT to issue a circular under Section 119 of the Income Tax Act, extending the ITR filing deadline from October 31 to November 30, 2025, for such auditable assessees for Assessment Year 2025–26 (Financial Year 2024–25).
The order came on a petition filed by the Income Tax Bar Association, which had sought an extension of the “specified date” for submitting audited reports and the “due date” for filing ITRs.
Earlier, on September 25, the CBDT had extended the due date for furnishing tax audit reports from September 30 to October 31, 2025, but had not extended the ITR filing deadline. The petitioners argued that, as per Explanation (ii) to Section 44AB of the Income Tax Act, the “specified date” must be at least one month before the ITR filing due date under Section 139(1).