In a significant development offering relief to taxpayers and professionals, the High Courts of Punjab & Haryana and Himachal Pradesh have independently extended the deadline for filing Income Tax Returns (ITRs) for tax audit cases from October 31, 2025, to November 30, 2025. This decision intensifies the pressure on the Central Board of Direct Taxes (CBDT) to issue a uniform, nationwide extension, following a similar order from the Gujarat High Court earlier this month.
A Growing Consensus Among High Courts
The latest rulings create a formidable legal precedent, with three High Courts now aligning on the issue.
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Punjab & Haryana High Court: The court consolidated five writ petitions from the region into a single case. According to Chartered Accountant Sanjay Agarwal, a petitioner from the Pathankot Tax Bar Association, the court ruled that a one-month gap between the tax audit report deadline (October 31) and the ITR filing deadline is logical and necessary. The court essentially directed the extension, noting that the CBDT counsel had no instructions to counter the petitioners’ plea.
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Himachal Pradesh High Court: In a parallel decision, the HP High Court passed a similar order on a writ petition filed by Advocate Vishal Mohan, extending the ITR filing deadline for audit cases to November 30.
These orders come just days after the Gujarat High Court, on October 13, had explicitly instructed the CBDT to issue a circular extending the deadline to November 30. The growing consensus among these courts underscores a clear judicial interpretation that the extension is a fair and necessary step.
Mounting Pressure and Judicial Warnings for the CBDT
The CBDT now finds itself in a challenging position. During the Punjab & Haryana HC hearing, the court had previously reprimanded the CBDT counsel for non-compliance with the Gujarat HC’s order, going so far as to observe that the lack of action “amounts to clear contempt of the High Court’s order.”
Tax professionals are echoing this sentiment. CA Gaurav Gupta, President of the Income Tax Practitioners Association (ITPA) in Amritsar, stated, “CBDT must act in a more prudent manner by immediately extending the ITR due date on a pan-India basis… to save CBDT from further contempt of both Honourable High Courts.”
Sanjay Agarwal emphasized that with three High Court decisions, the CBDT should promptly issue a circular. “Since the court has itself extended the due date, CBDT should not be compelled to follow the order,” he noted, hinting at the legal ramifications of further delay.
The Delhi High Court Adjournment and CBDT’s Stance
The situation in the Delhi High Court adds to the suspense. A hearing on a writ petition filed by CA Sumit Garg was adjourned until October 30, 2025. The CBDT’s counsel sought more time, stating that the matter is “under active consideration before the CBDT.”
In a social media update, Garg revealed that his counsel highlighted the judgments from Gujarat and Punjab & Haryana HCs. This suggests a strong expectation that the CBDT will issue a notification before the next hearing to avoid a potentially adverse order from a fourth High Court.
The Core of the Issue: A Logical Gap
The legal argument driving these extensions is rooted in procedural logic. The due date for completing a tax audit was previously extended to October 31, 2025. The original due date for filing the ITR for these same taxpayers was also October 31. Petitioners successfully argued that this left no practical time for taxpayers and CAs to finalize and file the returns after receiving the completed audit report. The courts have affirmed that a one-month buffer period is essential, a principle already embedded in the tax calendar.
What Happens Next?
All eyes are now on the CBDT. The board has two clear paths:
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Issue a Nationwide Circular: The most expected and logical step is for the CBDT to issue a uniform circular under Section 119 of the Income-tax Act, extending the ITR filing deadline for tax audit cases to November 30, 2025, for the entire country. This would bring clarity and consistency, ending the state-by-state litigation.
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Remain Silent: If the CBDT does not act, it risks facing contempt proceedings and would likely see a cascade of similar petitions being filed and granted in every High Court across India.
For millions of businesses, professionals, and chartered accountants, the message is clear: relief has been granted in several jurisdictions, and a nationwide extension appears imminent. The professional community now awaits the CBDT’s next move, expected within the next 24 to 48 hours.
HIGHLIGHTS:
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Punjab & Haryana HC and Himachal Pradesh HC extend the ITR filing deadline for tax audit cases to November 30, 2025.
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The rulings follow a similar October 13 order from the Gujarat High Court, creating a strong legal precedent.
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Courts have reprimanded the CBDT for delay, with one observation noting non-compliance amounts to “contempt.”
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The Delhi HC has adjourned its hearing to October 30, giving the CBDT a short window to act.
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The CBDT is expected to issue a nationwide circular to extend the deadline uniformly across India.