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Tax Audit ITR Due Date: Will CBDT Extend Return Filing Deadline Beyond October 31?
Tax Audit ITR Due Date: Will CBDT Extend Return Filing Deadline Beyond October 31?
Tax Audit ITR Due Date: The Gujarat High Court on Friday directed the Central Board of Direct Taxes (CBDT), India's apex body on direct taxes, to extend the ITR due date for audit cases till November 30, 2025. Currently, the deadline to file ITR for audit cases is October 31, 2025. A statement from the CBDT is awaited.
The order comes a day after the CBDT extended the due date to submit tax audit reports (TARs) till October 31, from September 30 earlier.
The Gujarat HC's order on Friday comes after petitions from the All India Federation of Tax Practitioners (AIFTP) and the Chartered Accountants Association, Surat (CAAS).
According to an Economic Times report, CAAS President Hardika Kakadia said the Gujarat HC has ordered CBDT to extend the ITR deadline for tax audit cases.
“We are happy that the Gujarat High Court has taken a quick action, specially a day after CBDT extended the tax audit report deadline by a month. The gap between these two deadlines is generally a month, but after CBDT's yesterday's decision, the due dates for both are October 31, 2025. We hope CBDT will follow the instructions of the Gujarat High Court and extend the deadline for taxpayers whose accounts are to be audited," Kakadia said, as per ET.
According to the report, Ashish Mehta, partner at Khaitan & Co, said the tax audit report under Section 44AB of the Income-tax Act should be filed one month prior to the due date of filing of return of income.
What Did CBDT Say In Its Notification On September 25?
“Keeping in view the representation of the Tax practitioners and their submissions before the Hon'ble Courts, the ‘specified date' for furnishing of the report of audit under any provision of the Income-tax Act, 1961, for the previous year 2024-25 (assessment year 2025-26), in the case of assesses referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act is extended from September 30, 2025 to October 31, 2025," the CBDT said in a notification on Thursday.
It also clarified that the Income-tax e-filing portal has been operating smoothly and without any technical glitches and the Tax Audit Reports are being uploaded successfully. The system is stable and fully functional, enabling submission of various statutory forms and reports. “At the close of 24th September, 2025 4,02,000 Tax Audit Reports (TARs) were uploaded with over 60,000 Tax Audit Reports (TARs) uploaded on 24th September, 2025. Furthermore, more than 7.57 crore ITRs have been filed till 23rd September, 2025," the CBDT stated.
The CBDT notification came on September 25 after the Rajasthan High Court and the Karnataka High Court directed the Central Board of Direct Taxes (CBDT) to extend the due date to submit tax audit reports (TARs) till October 31, 2025.
Source: News18
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