Punjab & Haryana and Himachal Pradesh HCs Extend ITR Filing Deadline for Tax Audit Cases
Punjab & Haryana and Himachal Pradesh High Courts have extended the ITR filing deadline for audit cases to November 30, 2025, as Delhi HC hears a similar plea tomorrow
ITR Filing, Tax Audit Cases, Punjab & Haryana
ITR Filing, Tax Audit Cases, Punjab & Haryana
The Punjab & Haryana High Court and the Himachal Pradesh High Court have extended the income tax return (ITR) filing deadline for audit cases from October 31, 2025, to November 30, 2025, directing the Central Board of Direct Taxes (CBDT) to issue a formal circular reflecting the change.
The Punjab & Haryana High Court bench of Justice Lisa Gill and Justice Meenakshi I. Mehta, while hearing Ashwini Kumar v. CBDT & Ors, relied on the Gujarat High Court’s order which had extended the date to November 30.
The Gujarat High Court had explained that since the tax audit report due date was already extended to October 31, 2025, the ITR filing date must be one month later, in accordance with Explanation (ii) to Section 44AB of the Income Tax Act, 1961. It observed that not extending the ITR date would contradict the statute’s intent, as the audit report deadline is meant to precede the return filing by one month.
The Punjab & Haryana High Court agreed with this reasoning and instructed CBDT to align its circular with the legal framework. Senior Advocate Dhiraj Jain, assisted by Shreyansi Verma, appeared for the Government of India.
In a similar petition filed by Advocate Vishal Mohan, the Himachal Pradesh High Court also extended the ITR filing date for audit cases to November 30, 2025.
The Delhi High Court today heard a writ petition filed by CA Sumit Garg, where the Revenue counsel sought two days to obtain instructions from the CBDT. The matter has been listed for further hearing on October 30, 2025.
With three High Courts, Gujarat, Punjab & Haryana, and Himachal Pradesh already ruling in favor of an extension and the Delhi matter under active consideration, it is widely expected that the CBDT will soon issue a nationwide circular extending the deadline.
As these court orders gained attention, #CBDT began trending on X (Twitter), with chartered accountants and taxpayers across India urging the Board to issue the official extension without further delay.
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