[Opinion] Synchronisation of Tax-Audit and ITR Filing Dates — Aftermath of the September 2025 Gujarat HC Order

CA R Raghunathan – [2025] 179 taxmann.com 380 (Article)

1. The Core Issue

Whether the Central Board of Direct Taxes (CBDT) can extend the tax-audit report (TAR) due date under section 44AB without extending the Income-tax Return (ITR) due date under section 139(1) for audit cases — or whether a minimum one-month gap between the two dates is mandatory under the Act.

2. Statutory Background

Section 44AB requires specified assessees to obtain and furnish a tax-audit report by the “specified date.” Explanation (ii) to section 44AB links this “specified date” with the return-filing due date in section 139(1). Traditionally, TAR was due by 30 September and the ITR for audit cases by 31 October — a one-month gap regarded as integral to the statutory scheme. When CBDT, exercising its power under section 119, extends one date, it normally extends the other to maintain that gap. The recent dispute arose because, in September 2025, CBDT extended the TAR date alone.

3. Chronology of Recent High Court Interventions

Note 1 – The interim order by the Rajasthan High Court requires the CBDT to demonstrate to the Court by the next hearing, scheduled for October 27, that all glitches on its portal have been resolved and that taxpayers can easily complete their filings.

Note 2 – Some blogs have stated that the Hon’ble Gujarat HC has orally directed the CBDT to explain the rationale for non-extension of the ITR filing due date despite the earlier extension of the Tax Audit Report due date. The order, however, is not yet available on the High Court’s website.

• The Gujarat HC’s website has limited public order uploads (unlike Bombay or Delhi HCs).
• There can be a lag of several days or even weeks between the oral pronouncement and the uploading of the signed order.
• If the Court only issued oral observations or called for affidavit without recording it in writing, the registry may not immediately reflect it.

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