Overview

• The court held that Sections 44AB and 139(1) must operate with a one‑month gap, so the audited ITR due date must move to November 30, 2025.
• The division bench directed the CBDT to issue the circular immediately and file a compliance report by October 16, 2025.
• Until a new notification is published, the operative ITR deadline for audit cases remains October 31, 2025.
• The case was brought by the Income Tax Bar Association after the CBDT extended the tax‑audit report date to October 31 without shifting the ITR due date.
• The earlier audit extension followed high‑court directions in Rajasthan and Karnataka and representations citing disruptions such as floods and late software changes, with similar pleas pending elsewhere.