ITR Audit Due Date Extension: The Central Board of Direct Taxes (CBDT) has decided to extend the deadline for filing income tax returns and audit reports for the 2025-26 FY. The new decision was announced on Wednesday, giving people more time to complete their tax-related work.
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New Deadlines Announced
According to the latest update the last date for submitting audit reports has been moved to November 10, while the deadline for filing income tax returns is now December 10, 2025. Earlier, the due date for filing ITRs under sub-section (1) of Section 139 of the Income-tax Act, 1961 was October 31. CBDT has now extended that date to December 10, 2025, for certain taxpayers.
In a detailed statement, CBDT said “The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025. The ‘specified date’ of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is further extended to 10th November 2025.”
Who will Benefit From the Extension?
The extension mainly helps companies, firms, and individuals whose accounts must be audited. These taxpayers often face delays in preparing reports and documents before the original deadlines. With the new dates, they will have extra time to finish their filings without facing penalties or last-minute pressure.
Court Orders Influenced the Decision
The announcement comes after several High Courts, including those in Himachal Pradesh, Punjab & Haryana, and Gujarat, ordered an extension of the deadline for tax audit cases. The Gujarat High Court earlier extended the due date to November 30, and other courts followed the same.
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In the Delhi High Court case Sumit Garg vs CBDT, the Department had informed the court that “The issue of ITR due date extension is under active consideration by CBDT, and the recent Gujarat High Court judgment dated 13.10.2025 is also being examined.” The hearing for the case was later adjourned for Thursday.
