The Punjab & Haryana High Court and the Himachal Pradesh High Court today (October 29, 2025), pushed back the income tax return (ITR) filing deadline for tax audit cases from October 31, 2025, to November 30, 2025.
The Punjab & Haryana High Court made this ruling after combining five writ petitions from Punjab and Haryana into a single case. Meanwhile, the Himachal Pradesh High Court reached its decision based on a writ petition filed by Advocate Vishal Mohan.
The orders of both the High Courts came days after the Gujarat High Court, in a similar case, had directed the Central Board of Direct Taxes ( CBDT) to extend the deadline for tax audit cases to November 30.
Chartered accountant Sanjay Agarwal, who is a petitioner from the Pathankot Tax Bar Association,, told ET Wealth Online that the Punjab and Haryana HC has directly extended the deadline.
"The Court reiterated what the Gujarat High Court had earlier said in its order that the gap between the specified date for filing tax audit reports and the due date for filing returns should be one month. Since the due date for filing the tax audit report had been extended to October 31, 2025, the due date for filing audit case returns should have also been extended to November 30, 2025," says Agarwal.
He said that with three High Court decisions mounting pressure, CBDT should soon come up with a circular to extend the deadline.
"Since the court has itself extended the due date, CBDT should not contempt it to follow the order," says Sanjay.
In the joint petition heard by the Punjab & Haryana HC today, tax bar associations from Amritsar and Jalandhar were parties as well.
The Punjab and Haryana HC took the decision after the CBDT counsel didn't give any instructions.
CA Gaurav Gupta, President, the Income Tax Practitioners Association (ITPA), Amritsar, said that CBDT should immediately extend the due date to comply with court orders.
"We are extremely thankful to Honourable Punjab & Haryana High court for always uplifting the stakeholders interest through strong belief in the judiciary of Indian democracy. However, CBDT must act in a more prudent manner by immediately extending the ITR due date on pan India basis to comply with the orders of both PHHC and the Gujarat High Court to save CBDT from further contempt of both Honourable High Courts," Gaurav said in a statement.
On Tuesday, while hearing the joint petitions, the Punjab & Haryana HC had strongly reprimanded the CBDT counsel for non-compliance with the extension order issued by the Gujarat HC.
The court had observed that if the due date has still not been extended, it amounts to clear contempt of the High Court’s order.
The CBDT counsel had attempted to seek more time by stating that the matter is currently under consideration with the CBDT Chairman.
Himachal Pradesh HC extends deadline for tax audit cases
Taking a decision on a writ petition filed by Vishal Mohan, the Himachal Pradesh High Court also took a similar decision to extend the deadline for audit case returns to November 30.
Delhi HC case hearing adjourned
The Delhi High Court today adjourned the case hearing for the extension of the tax audit case deadline.
Hearing the writ petition filed by CA Ram Bajaj, the Delhi HC adjourned the hearing till October 30, 2025.
Gujarat HC has already asked CBDT to extend the tax audit case due date
On October 13, 2025, the Gujarat High Court had ordered CBDT to extend the deadline for filing ITR for audit cases to November 30, 2025.
The court had directed CBDT to issue a circular under Section 119 of the Income Tax Act to extend the due date for filing returns under Section 139(1) up to 30 November 2025 for assessees required to file audit reports.
The Gujarat High Court order came in response to the Income Tax Bar Association vs Union of India (SCA No. 13533 of 2025 and connected matters) case.
The Punjab & Haryana High Court made this ruling after combining five writ petitions from Punjab and Haryana into a single case. Meanwhile, the Himachal Pradesh High Court reached its decision based on a writ petition filed by Advocate Vishal Mohan.
The orders of both the High Courts came days after the Gujarat High Court, in a similar case, had directed the Central Board of Direct Taxes ( CBDT) to extend the deadline for tax audit cases to November 30.
Chartered accountant Sanjay Agarwal, who is a petitioner from the Pathankot Tax Bar Association,, told ET Wealth Online that the Punjab and Haryana HC has directly extended the deadline.
"The Court reiterated what the Gujarat High Court had earlier said in its order that the gap between the specified date for filing tax audit reports and the due date for filing returns should be one month. Since the due date for filing the tax audit report had been extended to October 31, 2025, the due date for filing audit case returns should have also been extended to November 30, 2025," says Agarwal.
He said that with three High Court decisions mounting pressure, CBDT should soon come up with a circular to extend the deadline.
"Since the court has itself extended the due date, CBDT should not contempt it to follow the order," says Sanjay.
In the joint petition heard by the Punjab & Haryana HC today, tax bar associations from Amritsar and Jalandhar were parties as well.
The Punjab and Haryana HC took the decision after the CBDT counsel didn't give any instructions.
CA Gaurav Gupta, President, the Income Tax Practitioners Association (ITPA), Amritsar, said that CBDT should immediately extend the due date to comply with court orders.
"We are extremely thankful to Honourable Punjab & Haryana High court for always uplifting the stakeholders interest through strong belief in the judiciary of Indian democracy. However, CBDT must act in a more prudent manner by immediately extending the ITR due date on pan India basis to comply with the orders of both PHHC and the Gujarat High Court to save CBDT from further contempt of both Honourable High Courts," Gaurav said in a statement.
On Tuesday, while hearing the joint petitions, the Punjab & Haryana HC had strongly reprimanded the CBDT counsel for non-compliance with the extension order issued by the Gujarat HC.
The court had observed that if the due date has still not been extended, it amounts to clear contempt of the High Court’s order.
The CBDT counsel had attempted to seek more time by stating that the matter is currently under consideration with the CBDT Chairman.
Himachal Pradesh HC extends deadline for tax audit cases
Taking a decision on a writ petition filed by Vishal Mohan, the Himachal Pradesh High Court also took a similar decision to extend the deadline for audit case returns to November 30.
Delhi HC case hearing adjourned
The Delhi High Court today adjourned the case hearing for the extension of the tax audit case deadline.
Hearing the writ petition filed by CA Ram Bajaj, the Delhi HC adjourned the hearing till October 30, 2025.
Gujarat HC has already asked CBDT to extend the tax audit case due date
On October 13, 2025, the Gujarat High Court had ordered CBDT to extend the deadline for filing ITR for audit cases to November 30, 2025.
The court had directed CBDT to issue a circular under Section 119 of the Income Tax Act to extend the due date for filing returns under Section 139(1) up to 30 November 2025 for assessees required to file audit reports.
The Gujarat High Court order came in response to the Income Tax Bar Association vs Union of India (SCA No. 13533 of 2025 and connected matters) case.
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