In a major relief to taxpayers and professionals, the Gujarat High Court has directed the Central Board of Direct Taxes (CBDT) to extend the Income Tax Return (ITR) filing due date for audit cases to November 30, 2025. This order follows petitions filed by the All India Federation of Tax Practitioners (AIFTP) and the Chartered Accountants Association, Surat (CAAS), citing the need for more time to complete audit and filing procedures.
🔹 Key Highlights
- Earlier Due Date: October 31, 2025
- New Extended Due Date: November 30, 2025
- Applicability: Taxpayers and entities required to get their accounts audited under the Income Tax Act
🔹 Background
Initially, the CBDT had extended the Tax Audit Report (TAR) filing deadline from September 30, 2025 to October 31, 2025, in compliance with the directions issued by the Rajasthan High Court and Karnataka High Court.
However, due to continuous representations from tax professionals highlighting challenges in meeting the timelines, the Gujarat High Court has now directed CBDT to extend the ITR filing deadline for audit cases as well to November 30, 2025.
🔹 Impact of the Extension
- ✅ Relief to Taxpayers & Professionals: The extension offers much-needed time to finalize accounts, complete audits, and ensure accurate filing.
- ⚖️ Better Compliance: Taxpayers can now file their ITRs without the fear of penalties or interest due to last-minute delays.
- 📊 Reduced Pressure: Audit firms and accountants will have a smoother workflow and can focus on quality compliance.
🔹 Next Steps for Taxpayers
- 🕒 Await CBDT Notification: The official notification from the CBDT confirming the extended due date is expected soon.
- 📁 Prepare for Filing: Taxpayers should utilize the additional time to complete audits, verify data accuracy, and file returns well before the new deadline.
🔹 Conclusion
The Gujarat High Court’s direction to extend the ITR filing deadline for audit cases to November 30, 2025, comes as a significant relief for the business and professional community. With this extension, taxpayers have more breathing space to ensure proper compliance and avoid unnecessary penalties.