<h1>CBDT directed to issue Section 119 circular extending ITR due date to November 30, 2025 for tax-audit assessees</h1> The Gujarat High Court directed the Central Board of Direct Taxes to issue a circular under section 119 of the Income Tax Act extending the ITR due date from October 31 to November 30, 2025 for assessees required to file tax audit reports for FY 2024-25 (AY 2025-26). The court observed that the CBDT had earlier extended the 'specified date' for furnishing tax audit reports but not the corresponding return due date, and relied on Explanation (ii) to section 44AB which contemplates a one-month gap between the specified date and the return due date. The bench ordered the extension accordingly.