Income Tax

CBDT extends due date for AY 2025-26 of audit reports to 10.11.2025 & d ITRs to 10.12.2025

CBDT extends due date for filing audit reports for AY 2025-26 to 10.11.2025 and due date for furnishing ITRs covered by audit to 10.12.2025

Today, the Hon’ble Punjab and Haryana High Court in the course of hearing of Petition filed by Chandigarh Tax Bar Association scolded and rebuked CBDT for not extending the due date despite statutory provisions and directed the Central Board of Direct Taxes (CBDT) to extend the due date for filing Income Tax Returns (ITR) for assessees who are required to submit audit reports. On the same line, Hon’ble High Court of Himanchal Pradesh also directed extension of due date of ITRs to 30.11.2025.

Soon after the orders of the Hon’ble High Courts, the CBDT issued a Press Release and later Circular No. 15/2025 dated 29/10/2025 further extending the due date for submission of audit reports and Income Tax Return for AY 2025-26.

It is pertinent that Hon’ble High Court of Gujarat had already extended the due date for furnishing of ITR for audit cases to 30.11.2025.

The extended due dates for AY 2025-26 are as under:

Furnishing of Audit reports 10/11/2025
Furnishing of Income Tax Returns for audit cases 10/12/2025

Download CBDT Circular No. 15/2025 Click Here >>

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