HC directs CBDT to extend ITR filing deadline for assessees requiring audit

The Punjab and Haryana High Court has directed the Central Board of Direct Taxes (CBDT) to extend the due date for filing Income Tax Returns (ITR) for assessees who are required to submit audit reports.

A Bench of Justice Lisa Gill and Justice Meenakshi I Mehta passed the order while disposing of four writ petitions filed by the Jalandhar Income Tax Bar Association, the Taxation Bar Association, Pathankot, and several income tax practitioners.

The petitioners had sought an extension of the deadline for filing tax audit reports from September 30, 2025, and a further extension of the ITR filing date. They argued that although certain changes to the tax audit report format were notified on March 28, 2025, the e-filing utility for the updated forms was made available on August 14, 2025, leaving insufficient time to complete the filings.

It was also submitted that audit reports and tax returns must be filed online, and the delayed availability of utilities effectively reduced the compliance window. The Department itself had acknowledged the need for additional time when it earlier extended ITR due date for certain non-company assesses, the petitioners said.

Noting that the Union of India had repeated sought adjournments on the premise that the proposal for extending the due date was under consideration, the Bench said there was no justification to delay the matter further, especially when a similar order of the Gujarat High Court dated October 13, 2025 had attained finality.

The bench further said, “We find no ground whatsoever to further adjourn these writ petitions as has been suggested.”

The Bench accordingly directed CBDT to issue a circular under Section 119 of the Income Tax Act to extend the due date for filing returns by assessees required to file audit report as per clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act or under provisions of the Act for Financial Year 2024-2025 (Assessment Year 2025-26) to November 30, 2025.

Dheeraj Jain, senior advocate with Shreyanshi Verma, advocate, appeared for the Union of India.