Central Board of Direct Taxes (CBDT) has extended date for filing various audit reports for the Previous Year i.e., FY 2024–25 (Assessment Year 2025–26) from 30th September 2025 to 31st October 2025 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act.
12A entities which are required to file Form 10B or 10BB as the case maybe are benefited due to extension of submission deadline. The revised deadline is 31st October 2025 for FY 2024-25.
Please remember the deadline for submission of ITR 7 remains unchanged as 31.10.2025 for FY 2024-25 (AY 2025-26)
CBDT on 29th October 2025 has extended submission dates for ITR and Audit Report for FY 24-25 (AY25-26) as follows:
The due date for filing ITR for FY 24-25 (AY 25-26) has been extended from 31st October 2025 to 10th December 2025. This will apply to ITR 7 filed by charitable institutions
The due date for filing of Audit Report for FY 24-25 (AY 25-26) has been extended from 31st October 2025 (extended from 30th Sep 2025 as informed by us on 26th Sep 2025) to 10th December 2025. This will apply to Form 10B/BB filed by charitable institutions
The above extensions are based on judgements by High Courts. So the due date for 10B/BB is 10th Nov 2025 and for ITR 7 with a gap of one month is 10th Dec 2025. Please note.
