CBDT may soon issue a notification extending the income tax audit report due date and ITR filing deadline for AY 2025-26. Gujarat High Court directs CBDT to extend due date under Section 119 of the Income Tax Act.
CBDT Likely to Announce Tax Audit Report Due Date Extension Soon — Gujarat High Court Directs CBDT to Extend ITR Filing Due Date for AY 2025-26
Latest Update on Tax Audit Due Date Extension
In a major development for taxpayers and professionals, the Gujarat High Court has directed the Central Board of Direct Taxes (CBDT) to extend the Income Tax Return (ITR) filing due date for taxpayers covered under tax audit cases. The court issued a clear direction to CBDT to use its powers under Section 119 of the Income Tax Act to extend the due date up to 30th November 2025 for Assessment Year 2025–26.
As of October 28, 2025, no official CBDT notification has been released regarding this extension. However, considering the court’s directive and previous trends, experts believe that a CBDT circular for due date extension is highly likely to be issued within the next few days.
Background: Gujarat High Court’s Order
The Gujarat High Court, in its order dated 13th October 2025, directed the CBDT to extend the due date for filing ITRs in cases where a tax audit is required under Section 44AB of the Income Tax Act.
The order stated that CBDT’s earlier step of extending only the tax audit report due date was not legally valid, since the ITR filing due date and audit report submission date are interconnected.
Hence, the court made it clear:
“CBDT must exercise powers under Section 119 of the Income Tax Act to extend the due date of filing returns up to 30th November 2025.”
With this order, the High Court effectively disposed of the petition and instructed CBDT to issue an appropriate notification.
What Happens Next?
Currently, there are two possible outcomes following the Gujarat High Court’s direction:
- CBDT issues an extension circular:
There is a 99.9% chance that CBDT will soon extend the ITR filing due date and the tax audit report due date accordingly. - CBDT challenges the order:
There’s a very small possibility (about 0.01%) that CBDT may appeal in the Supreme Court, but that move appears unlikely, as it has already extended the tax audit date earlier.
Based on previous patterns, CBDT usually issues such notifications at the last moment, often just before the deadline. Therefore, taxpayers are advised to stay alert for an official CBDT notification in the coming days.
Why This Extension Matters
The tax audit report and ITR filing due dates are crucial for both chartered accountants and business taxpayers. Any delay in extension can create compliance pressure and penalty risks.
Since the tax audit due date and ITR filing due date are linked, extending only one without the other creates confusion and legal inconsistency — something the Gujarat High Court clearly highlighted in its order.
Expected CBDT Notification
- Expected announcement: Within the next 1–2 days
- Likely new ITR due date for tax audit cases: 30th November 2025
- Applicable for: Taxpayers required to get their accounts audited under Section 44AB and file audit reports under the Income Tax Act
Tax professionals are urging CBDT to immediately comply with the court’s directive and provide clarity to millions of taxpayers ahead of the audit filing season.