ITR Due Date for Audit Cases Automatically Extended to 30th Nov 2025: Gujarat High Court
The Gujarat High Court, in the case of Income Tax Bar Association vs. Union of India, has ruled that the Income Tax Return (ITR) due date for the Financial Year 2024-25 is now set for 30th November 2025. This decision follows the Central Board of Direct Taxes (CBDT) extending the due date for Tax Audit to 31st October 2025.
According to the Court, the ITR due date for Audit Cases is automatically extended to 30th November 2025 when the Tax Audit due date is also extended.
On 26th September 2025, the Court issued a notice to the CBDT, requesting an explanation as to why the ITR due date for Audit Cases for the Financial Year 2024-25 was not similarly extended when the Tax Audit date was pushed back.
“In light of this Court’s decision, which deems the ITR filing due date under section 139(1) extended by one month from the date of the specified date’s extension by the respondent Board, we believe the respondent Board must clarify why a simultaneous notification for the extension of the due date has not been issued,” stated the Court.
As of now, the CBDT has not extended the ITR due date for Audit cases. While the due date for Tax Audit has been extended to 31st October, the due date for ITR (for Audit Cases) remains unchanged at 31st October.
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