In a major relief for taxpayers and professionals, the Punjab & Haryana High Court and the Himachal Pradesh High Court have extended the Income Tax Return (ITR) filing deadline for tax audit cases from October 31, 2025, to November 30, 2025.
The extension comes following a similar decision by the Gujarat High Court, which earlier extended the due date for tax audit cases to November 30, 2025.
High Courts Step In Ahead of CBDT Announcement
The Central Board of Direct Taxes (CBDT) had earlier extended the deadline for submitting tax audit reports for the Assessment Year 2025–26 (Previous Year 2024–25) from September 30, 2025, to October 31, 2025.
Typically, there is a one-month gap between the tax audit report deadline and the ITR filing deadline for audited cases. However, this year, both deadlines had fallen on the same date — October 31, 2025, prompting professional associations to seek an extension.
The High Courts’ decisions have temporarily provided relief in specific states, but the CBDT has not yet issued a nationwide notification.
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Delhi High Court Case Under Consideration
In the Sumit Garg vs CBDT case before the Delhi High Court, the department informed that the issue of ITR due date extension is currently under active consideration by CBDT.
The court was also informed that the recent Gujarat High Court judgment dated October 13, 2025, is being examined. The matter has been adjourned for further hearing on the following day.
Why the Extension Was Sought?
The CBDT had received multiple representations from professional associations and chartered accountant bodies, citing difficulties in completing audits due to:
Floods and natural disasters are disrupting operations in several regions.
Technical and logistical challenges faced by professionals in completing audit reports within the previous timeline.
These concerns were presented before multiple High Courts, leading to state-specific extensions.
Implications for Taxpayers
The High Court orders currently apply only to the respective states — Punjab, Haryana, Himachal Pradesh, and Gujarat.
Taxpayers in other states must continue to comply with the existing October 31 deadline unless the CBDT issues a central notification.
Professionals have urged the CBDT to extend the deadline nationwide to ensure uniformity and avoid confusion among taxpayers.
Who Needs a Tax Audit?
Under Section 44AB of the Income Tax Act, the following taxpayers are required to undergo a tax audit:
Businesses with turnover exceeding ₹1 crore, or ₹10 crore if 95% or more transactions are digital.
Freelancers and professionals such as doctors, lawyers, architects, and chartered accountants with an annual income above ₹50 lakh.
Taxpayers under presumptive taxation (Section 44ADA) must also undergo an audit if profits are declared below the prescribed limit.
Key Takeaways
Punjab, Haryana, Himachal Pradesh, and Gujarat High Courts have extended the ITR deadline for audited cases to November 30, 2025.
CBDT has not yet issued a nationwide extension.
Taxpayers in other states should consult professionals to ensure compliance with the current October 31 deadline.
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