Assessee filed writ petitions seeking extension of due date for filing tax audit reports and income tax returns, citing delayed availability of e-filing utilities released on 14.08.2025, which curtailed filing time. CBDT extended the specified date for audit reports from 30.09.2025 to 31.10.2025 vide Circular No.14\/2025 but did not extend the corresponding return filing date. Court held that in Income-tax Bar Association v. UOI\u00a0[2025] 179 taxmann.com 290(Guj) HC) \u00a0directed the CBDT to extend the return filing due date to 30.11.2025, observing that there must be a one-month gap between the audit report and return filing dates. Despite repeated adjournments and assurances, CBDT failed to act.\u00a0 Gujarat High Court order had attained finality. Court directed \u00a0CBDT to issue a necessary circular in exercise of power under section 119 to extend due date for filing of returns by assessee required to file an audit report as per clause (a) of Explanation 2 to sub-section (1) of section 139 or required to file report of audit under provisions of the Act for Financial Year 2024-2025 (AY. 2025-26) to 30-11-2025.\u00a0 CBDT Circular No 14\/2025.(AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 139: Return of income-Due date for filing tax audit report-CBDT was directed to issue a circular extending the return filing due date to 30-11-2025, for Assessment year 2025-26 [S. 44AB, 119 Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60719","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fNl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60719"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60719\/revisions"}],"predecessor-version":[{"id":60720,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60719\/revisions\/60720"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}