ITR deadline: Two High Courts extend tax filing deadline for tax audit cases to November 30; check details

In a major relief for taxpayers and professionals, the Punjab & Haryana High Court and the Himachal Pradesh High Court on Tuesday extended the income tax return (ITR) filing deadline for tax audit cases from October 31, 2025, to November 30, 2025. The rulings come just days after a similar direction by the Gujarat High Court, effectively mounting pressure on the Central Board of Direct Taxes (CBDT) to issue a nationwide extension.

The Punjab & Haryana High Court passed its order after merging five writ petitions filed by tax associations and professionals from Punjab and Haryana into a single case. The Himachal Pradesh High Court issued a parallel ruling while hearing a petition filed by Advocate Vishal Mohan, extending the due date for assessees subject to tax audit to November 30.

Both courts observed that the gap between the deadline for filing tax audit reports and ITRs should be at least one month, the same principle previously upheld by the Gujarat High Court. Since the tax audit report deadline had already been extended to October 31, the courts ruled that ITR filings for audit cases should naturally be permitted till November 30, 2025.

Taxpayers whose accounts require auditing—including companies, proprietorships, and working partners in firms—have only two days left to file their income tax returns (ITR) for FY 2024-25 (AY 2025-26) by October 31, 2025. The Central Board of Direct Taxes (CBDT) provided major relief to tax professionals by extending the deadline for submitting tax audit reports (TARs) from September 30 to October 31, 2025.

The Punjab & Haryana High Court’s order was issued after the CBDT counsel failed to provide any specific instructions during the hearing. The bench had earlier criticized the department for its non-compliance with the Gujarat High Court’s extension order, noting that failure to act on judicial directions could amount to contempt of court.

The matter assumes national significance as multiple High Courts are now aligned in their interpretation of the due date framework under the Income Tax Act. Tax bar associations from Amritsar, Jalandhar, and Pathankot were among the petitioners before the Punjab & Haryana bench, collectively urging for parity in extension across India.

Meanwhile, in Delhi, the Delhi High Court adjourned the hearing on a similar plea filed by CA Ram Bajaj to October 30, 2025, leaving open the possibility of further judicial consensus.

Earlier this month, the Gujarat High Court had directed the CBDT to issue a circular under Section 119 of the Income Tax Act, formally extending the due date for filing returns under Section 139(1) for assessees requiring tax audits. The order in the Income Tax Bar Association vs Union of India case (SCA No. 13533 of 2025 and connected matters) had emphasized that the extension was necessary to maintain procedural fairness and reduce compliance stress on taxpayers.

With three High Courts now issuing similar rulings, the CBDT is expected to issue a uniform extension circular shortly. If implemented nationwide, this will provide significant relief to chartered accountants and taxpayers facing audit-related filings amid tight compliance timelines.