As the due date of 31 October 2025 approaches, thousands of businesses and professionals under audit are anxiously waiting for clarity from the Central Board of Direct Taxes (CBDT). The big question — will the government extend the ITR filing deadline for audit cases this year?
Current Status: Audit Report Due Date Extended
CBDT has already extended the due date for filing tax audit reports under Section 44AB from 30 September 2025 to 31 October 2025. This was a welcome relief for taxpayers and auditors alike, given the tight timelines and ongoing portal issues.
However, the corresponding ITR filing due date for these audit cases has not yet been officially extended — and that’s where the uncertainty lies.
Gujarat High Court Steps In
Adding a twist to the situation, the Gujarat High Court has directed CBDT to extend the ITR filing deadline for audit cases up to 30 November 2025, ensuring at least a one-month gap between the filing of the audit report and the ITR.
The court’s observation is clear: if the audit report deadline is extended, the ITR date should also be pushed forward to maintain consistency and fairness.
This judicial intervention has reignited hope among taxpayers that the CBDT will soon issue a notification aligning with the court’s view.
What Industry Experts Are Saying
Professional bodies like the Institute of Chartered Accountants of India (ICAI) and All India Federation of Tax Practitioners (AIFTP) have already written to the Finance Ministry urging an extension.
Their argument is simple — the compression of deadlines leaves little room for error, especially for small and medium-sized firms struggling with audits, reconciliations, and e-filing glitches.
Several media reports, including those in the Economic Times and Times of India, have hinted that CBDT is actively considering an extension in response to these representations and judicial directions.
What Taxpayers Should Do Now
While the odds of an extension are high (around 70%), there’s still no official notification from CBDT as of now. So taxpayers should:
- Prepare as if 31 October 2025 remains the due date to avoid last-minute risks.
- Finalize audit reports and ITR drafts early so you can file immediately once the portal is ready.
- Keep monitoring the Income Tax e-filing portal and PIB press releases for a formal circular.
If the CBDT does announce an extension — possibly to 30 November 2025 — it would provide much-needed breathing space to complete filings accurately and stress-free.
Conclusion
Given the Gujarat High Court’s directive, the industry-wide demand, and past trends, an extension of the ITR filing deadline for audit cases appears very likely.
Until then, the best approach is to stay prepared, stay updated, and not assume the extension until CBDT officially confirms it.