CBDT Extends Due Date for Filing ITR of Audit Cases Date for FY 2024-25
The Central Board of Direct Taxes (CBDT) has finally issued a notification regarding the due date extension for filing the Income Tax Return (ITR). As per the notification, the due date for filing ITR of the taxpayers whose accounts need to be audited for the financial year 2024-25 is extended.
The Extension can be understood as follows:
- Income Tax Audit filing due date further extended to 10th November from 31st October
- Audit Income Tax Return due date extended to 10th December from 31st October
- No Extension for Transfer Pricing Matters
| Compliance | Due Date | 1st Extension | 2nd Extension |
| Income Tax Return:
1. Company |
31-10-2025 | NA | 10-12-2025 |
| Tax Audit | 30-09-2025 | 31-10-2025 | 10-11-2025 |
| Form 10BB/ 10B for Trust | 30-09-2025 | 31-10-2025 | 10-11-2025 |
| ITR in case Transfer Pricing audit is also Applicable | 30-11-2025 | NA | NA |
| Transfer Pricing Audit | 31-10-2025 | NA | NA |
Note: Also for TP ITRs, there is no extension by Department, so where (TP + Tax audit) is there, then ITR due date will be 30th November 2025
This extension is followed by several High Courts’ orders to give a gap of one month between filing the audit report and the ITR for audit cases. Many tax bodies and professionals submitted representations requesting the CBDT to extend the ITR due date. However, when the board did not respond to the requests, the matter was sent to the High Court across India.
The Gujarat High Court, in its order dated 13.10.2025, directed CBDT to extend the due date, citing Explanation (ii) to Section 44AB of the Income Tax Act, which defines the term ‘specified date,’ that must be set as one month before the deadline for filing the income tax return under Section 139(1). Therefore, the non-extension would have gone against the Income Tax law.
Other courts, including the Punjab and Haryana High Court, also questioned why the ITR filing due date is not extended if the specified due date for filing the Tax Audit Report was extended. Therefore, CBDT had no choice but to extend the due date of ITR filing by one month.
This extension is a much-needed relief for the taxpayer as well as the professionals, as now they have enough and reasonable time to complete their filing without getting penalised.
