Gujarat HC Questions CBDT on Extension of Tax Audit Date Without Extending ITR Due Date

By CA Sandeep Kanoi Income Tax Featured , Judiciary October 3, 2025 3 comments

TaxGuru Citation: 2025 taxguru.in 8943
Case Name: Income Tax Bar Association & Anr. Vs Union of India & Ors. (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

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Income Tax Bar Association & Anr. Vs Union of India & Ors. (Gujarat High Court)

Gujarat High Court observed that extending the tax audit report deadline under Section 44AB without extending the return filing due date under Section 139(1) goes against legislative intent, and directed CBDT to explain.

The case of Income Tax Bar Association & Anr. Vs Union of India & Ors. before the Gujarat High Court concerned the extension of the specified date for furnishing the tax audit report under Section of the Income Tax Act, (the Act) and the consequential extension of the due date for filing the Income Tax Return (ITR) under Section of the Act.

Key Issue and Grievance

The petitioners, including the Income Tax Bar Association, filed the Special Civil Applications seeking an order to compel the respondent authorities (Union of India and others) to extend the specified date for filing the tax audit report for the Financial Year (Assessment Year ). The initial specified date was .

During the pendency of the petitions, the authorities issued Circular No. 14/2025 dated 25.09.2025, which extended the “specified date” for furnishing the audit report from to . This circular redressed the petitioners’ primary grievance regarding the audit report extension.