ITR / Tax Audit due date extension – Would Rajasthan and Karnataka High Court orders force Govt./CBDT to extend the date? or they would challenge them in Supreme Court?
Rajasthan High Court directs CBDT to issue notification to extend TAR date to 31.10.2025 and Karnataka High Court has extended the due date to 31.10.2025. Read order of Rajasthan High Court Click Here >> Read order of Karnataka High Court Click Here >>
CBDT finally extends due date of furnishing any audit reports from 30.09.2025 to 31.10.2025.
CBDT has issued Circular No. 14/2025 extending the due dates of audit.
What is likely result of a Writ Petition in a High Court on the issue of due date extension for Tax Audit or ITRs.
We all have seen how the Government turned a deaf ear to the demand of extension of due date of filing of ITR. It was a mockery that Govt. extended the date just by one day from 15.09.2025 to 16.09.2025.
The due date of 30.09.2025 for filing Tax Audit report/other audit reports is approaching fast. There are reports that nine Writ Petition have been filed in various High Courts by individuals/ CAs and/or Associations for further extension of the due date of 16.09.2025 for filing ITRs and filing of audit reports for AY 2025-26.
Also read: Do CAs have a case for demanding extension? forget about a pen down strike. >>
However, judging from the past conduct of the Govt. / CBDT , it may in an attempt to make those Petitions infructuous may waive the penalty u/s 234F for delay in filing ITR and u/s 271B for delay in filing Tax Audit Report and still not extend the due date of filing of ITRS/tax audit reports.
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.
There is no right of 180 days for filing ITRs
One of the reasoning advanced in favour of the extension is that there was delay at the end of the Department in making available the format of ITRs/Audit Reports on the e-portal. However, one should not forget that for AY 2014-15, the Hon’ble Delhi High Court had refused to entertain this ground and specifically held that there is no right of assessee for 180 days for filing ITRs. It was held that the period of 180 days (from 1st April of the Assessment Year) claimed as a matter of right for filing the ITR is not prescribed, neither in the Statute nor in the Rules. However, the Court only directed the Govt. to record the reasons for delay in notifying ITRs.
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