P&H High Court Directs CBDT To Extend ITR Filing Due Date For Assessees Who Are Required To File Audit Report

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.

Justice Lisa Gill and Justice Meenakshi I. Mehta took note of the Gujarat High Court's decision, where it had extended the date till November 30.

The Gujarat High Court after noting that as the specified date of filing tax audit report had been extended to October 31, then, as per the provisions of the Income Tax Act the due date for filing ITR has to be extended keeping one month gap between the two.

The Gujarat High Court had said that for Assessment Year 2025-2026 the due date for furnishing the return of income under Section 139(1) read with explanation (a) is prescribed as October 31, 2025.

Therefore as per explanation(ii) to Section 44AB the specified date in relation to account of assessee of previous year relevant to assessment year 2025-2026 would be date one month prior to furnishing ITR, that would be September 30, 2025.

"The respondent has extended specified date...from September 30 to October 31. Considering the above facts and the provisions of the Act...the specified date has to be prior to one month from the due date of furnishing return of income. Statutory provisions which have been amended cannot be rendered nugatory or otiose...in view of the above the circular number 14 of 2025 has to be in consonance with provisions of the act, meaning thereby merely extending specified date without extending due date for filing return would be contrary to the explanation (ii) to Section 44AB and contrary to the legislative intention to bring amendment to finance act," it said.

A detailed order is awaited.

Senior Advocate Dhiraj Jain appeared for Government of India assisted by Shreyansi Verma.

Title: Ashwini Kumar v. CBDT & Ors