https://www.taxtmi.com/caselaws?id=780632 HC held that the CBDT's Circular No.14/2025 extending the "specified date" to 31.10.2025 cannot stand without a corresponding one-month extension of the due date for filing returns under s.139(1) as required by Explanation (ii) to s.44AB. The court directed the CBDT to exercise powers under s.119 and issue a consequential circular extending the due date for filing returns to 30.11.2025 for assessees required to furnish tax audit reports for FY 2024-25 (AY 2025-26). en-us Mon, 13 Oct 2025 00:00:00 +0530 Mon, 11 May 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780632 HC held that the CBDT's Circular No.14/2025 extending the "specified date" to 31.10.2025 cannot stand without a corresponding one-month extension of the due date for filing returns under s.139(1) as required by Explanation (ii) to s.44AB. The court directed the CBDT to exercise powers under s.119 and issue a consequential circular extending the due date for filing returns to 30.11.2025 for assessees required to furnish tax audit reports for FY 2024-25 (AY 2025-26). Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780632