The due date to file Income Tax Audit Report has been extended to 31 October 2025 from 30 September 2025.
But this extension had led to confusion regarding the ITR filing due date for audited cases, which is typically one month after the audit report.
The government issued a circular extending timelines for various audit reports for Financial Year 2024-25 using powers under Section 119 of the Act.
This circular extended the "specified date" for the assesses referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act for furnishing of report of audit under any provisions of the Act for the Financial Year 2024-25.
Court Observation
Under Section 44AB, the audit report must be furnished by a certain "specified date," which typically is one month before the ITR filing deadline under Section 139(1).
As per current law, the original "specified date" for furnishing audit report was 30th September and the ITR filing deadline was 31 October 2025. The CBDT's extension pushed the specified date to October 31, 2025.
But since the ITR due date for audit cases was not separately extended, it result would have been that audit reports and returns become due on the same day, which is impractical. The Court has regarded that as unfair and has asked for clarity.
The Court also criticized the practice of granting extensions at the "last minute," calling it a form of harassment to taxpayers who need certainty.
Gujarat High Court Ordered
The Gujarat High Court observed that extending the tax audit report's specified date automatically implies an extension of the ITR filing due date to 30th November 2025.
This means:
For AY 2025-26, the ITR filing due date for audited cases is effectively becomes 30 November 2025.
For Example:
If a partnership firm's audit is completed by 31st October 2025, partners ITR filing due date is also extended to November 30, 2025.
The High Court directed the CBDT to extend the ITR filing date to 30th November 2025, based on the existing provisions of the Income Tax Act.
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