Ashwini Kumar Vs Central Board of Direct Taxes and another (Punjab and Haryana High Court)
The Punjab and Haryana High Court disposed of four writ petitions collectively, filed by taxpayers seeking an extension of the due date for filing tax audit reports and income tax returns for Assessment Year 2025-26, as well as, in one case, renewal of registration under Section 12A of the Income Tax Act, 1961. Petitioners highlighted that audit reports and tax returns must be e-filed and the Department made the e-filing forms available only in August 2025, after substantial revisions notified in March 2025. This effectively reduced the time available for filing, creating genuine hardship for assessees whose accounts require audit under Section 44AB. Petitioners relied on prior decisions, including the High Court’s order in CWP-19770-2015, directing the CBDT to issue notifications under Section 119 for extending filing deadlines.
Section 139(1) of the Act requires every company, firm, or person whose accounts are required to be audited to furnish a return of income on or before the due date, which, for audit cases, is 31st October of the assessment year as clarified in Explanation 2(a). Section 44AB mandates audit of accounts for businesses and professions exceeding specified turnover or receipts, specifying the “specified date” for audit report submission as one month prior to the due date for filing the return. For the Financial Year 2024-25 (AY 2025-26), the Union of India informed the Court that the specified date had been extended from 30th September 2025 to 31st October 2025, and CBDT confirmed that this extension also applied to Trusts/non-profit organizations filing under Section 12A and 80G.
