The Karnataka High Court has issued an important order related to the extension of the tax audit due date.
Petition filed
The Karnataka State Chartered Accountants Association filed a writ petition against the Central Board of Direct Taxes (CBDT).
Case Information
| Case Number | WP29434/2025 (KAHC010641552025) |
| Filing Number | WP29681/2025 |
| Date of Filing | 24-09-25 |
Current Deadlines For Audit
The tax audit report due date is 30 September 2025, and the ITR due date for audit cases is 31 October 2025.
| Now finally extended - CBDT Extends Due Date for Filing Tax Audit Reports for AY 2025-26 to October 31, 2025 |
Requested for Extension
The petition requested the court to direct the Government or Income Tax Department to extend this last date to 31 December 2025 and the tax audit report deadline also be extended accordingly.
Court's direction
Karnataka High Court directed CBDT to extend the tax audit report deadline from 30 September to 31 October 2025.
Other High Courts
Similar decisions have already come from Rajasthan High Court and petitions are pending in Punjab & Haryana High Court.
CBDT's role
CBDT has not yet issued any notification or press release confirming the extension. Taxpayers and CAs are waiting for the official announcement.
Pressure is mounting on CBDT as multiple High Courts (Rajasthan, Karnataka, Punjab & Haryana) have issued directions to extend due dates.
The court has placed the responsibility on CBDT to issue a notification or press release confirming the extension.
Penalty Risk
Taxpayers must continue to file audits on time as if deadline is not extended, taxpayers and CAs may face a heavy penalty of up to ₹1.5 lakh for non-compliance.
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