The Central Board of Direct Taxes by Circular No. 14 of 2025 ((2025) 479 ITR (Stat) 7) in exercise of its powers under section 119 of the Income-tax Act, 1961 had extended the “specified date” for the assessee referred to in clause (a) of Explanation (ii) to sub-section (1) of section 139 for furnishing of the report of audit under the provisions of the Act for the financial year 2024-2025, relevant to the assessment year 2025-2026, from September 30, 2025 to October 31, 2025. For the assessment year 2025-2026, the “due date” as per Explanation 2(a) to section 139(1) for the assessees which were company or the persons whose accounts were required to be audited under the Act or under any other law and the partner of a firm shall be October 31, 2025. On the issue as to whether the due date under section 139(1) was required to be extended in view of the circular as per Explanation (ii) to section 44AB or not by the Central Board of Direct Taxes On writ the Court held  that extending the specified date without extending the due date for furnishing the return of income under sub-section (1) of section 139 would be contrary to the statutory provisions. The Central Board of Direct Taxes ought to have extended the “due date” as a consequence of extending the “specified date” as per Explanation (ii) to section 44AB, being one month prior to the due date of filing of the return of income. Therefore, having regard to the provisions of Explanation (ii)to section 44AB, the Central Board of Direct Taxes was directed to issue circular exercising power under section 119 to extend the “due date” of filing of return up to November 30, 2025 for the assessees who were required to file audit report as per clause (a) of Explanation 2 to sub-section (1) of section 139 or requiring to file the report of audit under the provisions of the Act for the financial year 2024-2025 relevant to the assessment year 2025-2026. (AY. 2025-26)