ITR due date extension – Would High Court order force CBDT to extend the date?
What is likely result of a Writ Petition in High Court on the issue of due date extension
There are reports that one Tax Practitioner’s Association has declared its intention to approach High Court for extension of the due date of 16.09.2025 for filing ITRs for AY 2025-26.
If the assessee remember, for the AY 2014-15 also the Government stayed indifferent to the demand of extension of due date of filing tax audit reports despite the break down of the portal. The Hon’ble Delhi High Court had refused to grant extension for due date of ITR/Tax Audit. However, Punjab and Haryana High Court had extended the due date.
However, the Govt./CBDT was in no mood to give relief and challenged the judgment of the Punjab and Haryana High Court by filing a SLP before the Hon’ble Supreme Court. Meantime CBDT issued an order to clarify that the order of the Hon’ble Punjab & Haryana High Court shall be applicable only to the assessee residing within the jurisdiction of the High Court.
However, while the SLP was pending with the Apex Court, Hon’ble Bombay High Court, Hon’ble Gujarat High Court, Hon’ble Orrisa High Court also extended the due dates whereas, Hon’ble Karnataka High Court asked CBDT to consider the representation.
Finally, the CBDT gave up and extended the due date for AY 2014-15 for whole of the India.
Judging from the past, even if one High Court grants extension, in view of the approach of the CBDT in past, it is unlikely that it would extend the date unless several High Courts grants extension.
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