ITR Filing Deadline for Audit Cases Must Match Audit Report Date: Punjab and Haryana High Court

A Division Bench of the Punjab and Haryana High Court, comprising Justices Lisa Gill and Meenakshi I. Mehta, directed the Central Board of Direct Taxes (CBDT) to extend the due date for filing Income-Tax Returns (ITRs) for assessees required to furnish audit reports.

The Court observed that since the due date for submitting audit reports under Section 44AB of the Income-Tax Act had already been extended to October 31, 2025, the ITR deadline must also be correspondingly extended to maintain the statutory one-month gap.

Relying on the Gujarat High Court’s similar extension, the Bench directed the CBDT to modify the ITR due date accordingly, noting that a detailed order is awaited.