No Further Extension of Due Date for Filing Tax Audit Reports

The Central Board of Direct Tax (CBDT) vide its detailed order as per the provision under Section 119 of the Income Tax Act, 1961 dated 11.01.2021, rejected all the representations made for further extension of due date of filing Tax Audit Reports. The last date for filing the Audit Report is 15th January and for filing returns is 15th February.

The CBDT, while refusing to the further extension of due dates for filing Tax Audit Reports said – “Sufficient time has been given to taxpayers to file their tax returns and a large number of taxpayers have already filed their returns of Income.”

Earlier, the Gujarat High Court directed CBDT for extension of ITR and Tax Audit Reports Dates under Section 44AB in the case of The All India Gujarat Federation of Tax Consultants Vs. Union of India and said to take an appropriate decision in accordance with Law.

The CBDT has said in the order that the due date was extended 3 times i.e. from 31st October to 30th November, 31st January and now to 15th February & any further extension would postpone the revenue collection & delay the government efforts to provide relief to the weaker section of society during Covid pandemic.


CBDT passes order u/s 119 of Income-tax Act,1961 in F No. 370153/39/2020-TPL date 11th January 2021, rejecting the representations for extension of due date for filing of Audit Report u/s 44AB, in compliance with the order of hon’ble Gujarat High Court date 8th January 2021.


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Gujarat High Court Directs CBDT for Extension of ITR and Tax Audit Reports Dates

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