In my opinion, the ITR is not governed with provisions of Company Law, it is Income tax law matter. So the date of AGM or whether AGM is held or not, it does not effect the due date of filing ITR’s of a Company. Even if the AGM is not held in any financial year but accounts as on 31st march for that year is prepared then we can file ITR with in due time without considering the dates of AGM of the Company.
Income Tax and Companies Act provisions are different. Under income tax balance sheet should be AUDITED so it is not necessary that it is adopted before filing of ITR.