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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
LISA GILL, MEENAKSHI I. MEHTA, JJ
Ashwini Kumar – Appellant
Versus
Central Board of Direct Taxes and another – Respondent
| Table of Content |
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| 1. petitioners seek extension for filing due to e-filing delays. (Para 2 , 3) |
| 2. court emphasizes compliance with statutory provisions. (Para 4 , 5) |
| 3. union of india conceding to high court directives. (Para 6 , 9) |
| 4. court mandates issuance of circular for extension of the due date. (Para 10 , 11) |
LISA GILL, J.
1. This order shall dispose of four writ petitions i.e. CWP Nos. 28685, 28440, 29131 and 29804 of 2025, which are taken up together at request and with consent of learned counsel for parties.
2. Petitioners seek a direction to respondents to extend the due date for filing of tax audit reports for a reasonable period from 30.09.2025 and as a necessary corollary to further extend the due date for filing tax returns. Petitioner in CWP No. 29131 of 2025 also seeks extension of deadline for renewal of registration under Section 12 of Income Tax Act, 1961 (for short ‘the Act’).
3. Learned counsel for petitioners submitted that audit reports and tax returns are mandatorily to be e-filled. Forms of e-filing of audit report and tax returns were made available effectively by the Department only in August, 2025, thereby leading to considerable reduction of time period avai
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