In a major relief for taxpayers and professionals, the Punjab & Haryana High Court and the Himachal Pradesh High Court have extended the Income Tax Return (ITR) filing deadline for tax audit cases from October 31, 2025, to November 30, 2025.
The rulings follow closely on the heels of a similar decision by the Gujarat High Court, effectively increasing pressure on the Central Board of Direct Taxes (CBDT) to issue a nationwide extension.
Punjab & Haryana High Court’s Order
The Punjab & Haryana High Court merged five tax-related writ petitions filed by various tax associations and professionals across Punjab and Haryana into one case. The bench extended the deadline for tax audit assessees after noting that a minimum one-month gap should exist between the filing deadlines for Tax Audit Reports (TARs) and ITRs — a principle earlier upheld by the Gujarat High Court.
Since the tax audit report deadline had already been extended to October 31, 2025, the court ruled that ITR filings for audit cases should naturally be permitted till November 30, 2025.
Himachal Pradesh High Court Follows Suit
In a parallel decision, the Himachal Pradesh High Court extended the same relief while hearing a petition filed by Advocate Vishal Mohan. The court agreed that taxpayers subject to audit should be given sufficient time after audit report submissions to file their income tax returns.
Both High Courts emphasized procedural fairness and compliance ease for professionals managing multiple audit cases.
Background and Legal Context
Taxpayers whose accounts require audits — including companies, proprietorships, and firm partners — were initially required to file their FY 2024–25 (AY 2025–26) ITRs by October 31, 2025.
Earlier, the CBDT had already extended the tax audit report (TAR) submission date from September 30 to October 31, 2025.
However, during the hearing, the CBDT counsel was unable to provide clear instructions, prompting the Punjab & Haryana bench to criticize the department’s inaction. The court warned that failure to comply with similar directions issued by other High Courts, including Gujarat, could amount to contempt of court.
National Implications
The issue now holds nationwide significance, as multiple High Courts — Gujarat, Punjab & Haryana, and Himachal Pradesh — are now aligned in their interpretation of due date extensions under the Income Tax Act.
Petitioners from Amritsar, Jalandhar, and Pathankot were among those who sought parity and relief for taxpayers, urging that a uniform extension be applied across India.
Meanwhile, the Delhi High Court has adjourned its hearing on a similar plea filed by CA Ram Bajaj to October 30, 2025, leaving the door open for further judicial consensus.
Earlier Ruling by Gujarat High Court
Earlier this month, the Gujarat High Court, in the case Income Tax Bar Association vs Union of India (SCA No. 13533 of 2025), directed the CBDT to issue a circular under Section 119 of the Income Tax Act to extend the due date for tax audit cases.
The bench highlighted that an extension was necessary to uphold procedural fairness and reduce compliance stress on taxpayers and chartered accountants.
What’s Next for Taxpayers?
With three High Courts issuing consistent rulings, the CBDT is now expected to issue a uniform extension circular applicable across India.
If implemented nationwide, the decision will bring major relief to tax professionals, chartered accountants, and business owners facing tight compliance deadlines for audit-related filings.
Taxpayers are advised to monitor official updates on incometax.gov.in and the CBDT circulars page for final confirmation.
Key Highlights
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Extended ITR deadline: November 30, 2025 (for tax audit cases)
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Tax audit report deadline: October 31, 2025
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Courts involved: Gujarat, Punjab & Haryana, Himachal Pradesh
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CBDT expected action: Nationwide extension circular under Section 119
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Next hearing (Delhi HC): October 30, 2025
Bottom Line:
The extension rulings mark a significant win for taxpayers and professionals, highlighting the judiciary’s proactive stance on ensuring fair compliance timelines under the Income Tax framework. With multiple High Courts now concurring, a nationwide CBDT circular appears imminent — likely bringing relief to thousands of tax filers across India.
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