ITR Deadline Extended to November 30 After Multiple HC Orders

High Courts Intervene in Favor of Taxpayers

In a major relief for taxpayers, the Punjab & Haryana High Court and the Himachal Pradesh High Court on October 29, 2025, extended the Income Tax Return (ITR) filing deadline for tax audit cases from October 31, 2025, to November 30, 2025.

Punjab & Haryana High Court’s Joint Ruling

The Punjab & Haryana High Court delivered its verdict after consolidating five writ petitions from both states into a single case. The court ruled in favor of extending the due date, following the precedent set by the Gujarat High Court, which had earlier directed the Central Board of Direct Taxes (CBDT) to extend the tax audit filing deadline. Chartered Accountant Sanjay Agarwal, representing the Pathankot Tax Bar Association, stated that the Punjab & Haryana High Court has “directly extended the deadline,” reaffirming that the gap between the tax audit report submission and return filing should remain one month. Since the audit report deadline was already moved to October 31, the ITR due date naturally aligns with November 30, 2025.

Pressure Mounts on CBDT to Issue Nationwide Circular

With three High Courts now issuing similar directives, experts anticipate that CBDT will soon publish an official circular extending the ITR deadline across India. Sanjay Agarwal emphasized that the CBDT must adhere to the judicial orders to avoid contempt proceedings.

Tax Bar Associations United in Demand

The joint petition before the Punjab & Haryana High Court included participation from the Amritsar and Jalandhar Tax Bar Associations. The High Court took the decision after noting that the CBDT counsel failed to provide any new instructions or clarifications. CA Gaurav Gupta, President of the Income Tax Practitioners Association (ITPA), Amritsar, expressed gratitude towards the judiciary, stating that the “CBDT should act prudently by extending the ITR due date pan-India to comply with multiple High Court directives and avoid further contempt.”

Court Reprimands CBDT for Non-Compliance

During Tuesday’s hearing, the Punjab & Haryana High Court strongly criticized the CBDT counsel for not complying with the Gujarat High Court’s earlier order. The court observed that the delay in extending the deadline could amount to contempt of court. The CBDT counsel sought additional time, explaining that the matter is still under the consideration of the CBDT Chairman.

Himachal Pradesh High Court Follows Suit

In a separate but similar development, the Himachal Pradesh High Court, responding to a writ petition filed by Advocate Vishal Mohan, also ruled to extend the ITR deadline for tax audit cases to November 30, 2025. This parallel judgment further strengthens the case for a unified national directive from CBDT.

Delhi High Court Hearing Adjourned

Meanwhile, the Delhi High Court postponed its hearing on the same matter to October 30, 2025. The petition, filed by CA Sumit Garg, urged the court to direct CBDT to extend the due date for audit case returns. Garg shared updates on Facebook, noting that the Revenue Counsel requested a two-day adjournment to seek directions from CBDT, as the issue remains under active consideration. The court listed the matter for further hearing on October 30, 2025, at 2:30 PM, and observers expect CBDT to release a formal notification before the next session.

Gujarat High Court’s Earlier Directive Sets the Tone

Earlier this month, on October 13, 2025, the Gujarat High Court had already ordered CBDT to extend the ITR filing deadline for audit cases until November 30, 2025. The court directed CBDT to issue a circular under Section 119 of the Income Tax Act, extending the due date under Section 139(1) for all assessees required to file audit reports. The ruling emerged from the case Income Tax Bar Association vs Union of India (SCA No. 13533 of 2025 and connected matters) and has since influenced multiple High Courts to issue similar judgments.

Implications and the Road Ahead

With multiple courts now aligning on the issue, it is expected that CBDT will soon issue a nationwide extension, ensuring uniformity and preventing taxpayer inconvenience. The judicial consensus underscores the importance of administrative responsiveness and the protection of taxpayer interests under Indian law.

About the Author

Sorit Chaudhary

Author

View All Posts