In a relief for taxpayers, the Gujarat High Court has directed the Central Board of Direct Taxes (CBDT) to extend the Income Tax Return (ITR) filing deadline for audit cases. The court clearly stated that there should be a statutory gap of at least one month between the tax audit report and the ITR filing date.

The CBDT recently issued a notification extending the deadline for submitting tax audit reports (Section 44AB) to October 31, 2025. However, no change was made to the ITR filing date (Section 139(1)).

The Income Tax Bar Association filed a petition in the Gujarat High Court over this discrepancy. They argue that there should be a gap of one month between the submission of audit reports and the filing of ITR. Therefore, since the CBDT has extended the audit report date to October

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