ITR Due date for Audit Cases Automatically gets extended to 30th Nov 2025: Gujarat High Court

ITR Due date for Audit Cases Automatically gets extended to 30th Nov 2025: Gujarat High Court

The Gujarat High Court in matter of Income Tax Bar Association v/s Union of India has today pronounced that the Income Tax Return (ITR) due date for Finacial Year 2024-25 is 30th November 2025, after the Central Board of Direct Taxes (CBDT) has extended due date of Tax Audit to 31st October 2025.

As per Court the ITR Due date for Audit Cases Automatically gets extended to 30th Nov 2025 once Tax Audit Due date gets extended.

The Court on 26th September 2025, issued notice to CBDT to explain that why Audit ITR due date for Finanical Year 2024-25 for Audit Cases was not extended when Tax Audit Date was extended.

“In view of above decision of this Court whereby due date for filing the return under section 139(1) is also deemed to have been extended after one month from the date of extension of the specified date by the respondent Board, in our opinion, the respondent Board is required to explain as to why the simultaneous notification for extension of due date is not issued.”

As per court specified date of Tax Audit is one month prior to Due date of Income Tax Return. Statutory provisions cannot be negated by a circular.

As on now CBDT has not extended the ITR Due date for Audit cases. Due date of Tax Audit was extended to 31st October. Due date for ITR (For Audit Cases) also remains 31st October.