The court highlights the intertwined nature of the specified date and due date for tax returns, ruling that the Board lacks authority to amend one without the other.

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Heard learned advocate Mr. Dhinal A. Shah, learned advocate Mr. Parth Contractor with learned advocate Mr. Dhruven Shah and learned advocate Mr. Avinash Poddar for the petitioners in the respective petitions and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents.

Order in CIVIL APPLICATION (FOR AMENDMENT) NO. 1 of 2025 In R/SPECIAL CIVIL APPLICATION NO. 13589 of 2025 This Application is filed seeking amendment in the main petition.

Considering the averments made in the application, amendment as prayed for is granted. Amendment to be carried out forthwith. Civil Application stands disposed of.

Order in R/SPECIAL CIVIL APPLICATION NO. 13533 of 2025 with R/SPECIAL CIVIL APPLICATION NO. 13582 of 2025 with R/SPECIAL CIVIL APPLICATION NO. 13589 of 2025

These petitions are filed under Article 226 of the Constitution of India with a prayer to extend the specified date for filing the tax audit report under section 44AB of the Income Tax Act, 1961 (For short “the Act”) and as a corollary to extend the due date for filing the return under section 139(1) of the Act in view of Explanation (ii) of section 44AB which explains the “specified date” as under:

“(ii) “specified date”, in relation to the accounts of the assessee of the previous year relevant to an assessment year, means date one month prior to the due date for furnishing the return of income under sub-section(1) of section 139.”

Learned advocate Mr. Dhinal Shah for the petitioner in Special Civil Application No.13533/2025 submitted that after filing of the petition, the respondents have issued Circular No.14/2025 dated 25.09.2025 extending the “specified date” for furnishing the report of audit under any provisions of the Act for the Financial Year 2024-2025 relevant to Assessment Year 2025-2026 from 30.09.2025 to 31.10.2025 which is produced on record by way of draft amendment. Such draft amendment is granted. To be carried out forthwith.

In view of above facts emerging from the record and in view of Circular No. 14/2025, the grievance of the petitioner for extending the specified date for furnishing the audit report has been redressed.

However, learned advocates for the petitioners submitted that as per Explanation (ii) to section 44AB “specified date” has to be one month prior to due date of filing the return as per section 139(1) of the Act and therefore, the respondents ought to have also issued simultaneous notification for extending the due date of filing of return upto 30.11.2025.

Reliance was placed on the decision of this Court in case of All Gujarat Federation of Tax Consultants v. Central Board of Direct Taxes (Judgment dated 22.09.024 rendered in Special Civil Application No.12656 of 2014 and allied matter) wherein it is held as under:

“78. At this juncture it may be pertinent to note that section 44AB of the Act provides for getting the accounts of an assessee of the previous year audited by an accountant before the specified date and to furnish report of such audit by that date in the prescribed form, setting forth such particulars as may be prescribed. As to what is the “specified date” is provided under clause (ii) of the Explanation to section 44AB which postulates that “specified date” in relation to the accounts of an assessee of the previous year relevant to an assessment year, means the due date for furnishing the return of income under sub- section (1) of section 139. It would, therefore, be necessary to examine as to what is the due date for furnishing return of income under sub-section (1) of section 139 of the Act. For this purpose, reference may be made to Explanation 2 to section 139 of the Act, which reads thus:

Explanation 2.—In this sub-section, “due date” means,—

(a) where the assessee other than an assessee referred to in clause (aa) is—

(i) a company; or

(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time be