HIGH COURT OF JUDICATURE AT ALLAHABAD PUBLIC INTEREST LITIGATION (PIL) No. - 2366 of 2026 Chief Justice's Court HON'BLE ARUN BHANSALI, CHIEF JUSTICE HON'BLE KSHITIJ SHAILENDRA, J. 1. This petition has been filed by the petitioner - Association, purportedly in public interest, inter alia seeking direction to respondent no.2 - Central Board of Direct Taxes ('CBDT') for appropriate extension of the 'specified date' prescribed under Explanation (ii) to Section 44AB for furnishing the tax-audit report, extend the relevant due date for furnishing the income tax return under Explanation 2 to Section 139(1) for Assessment Year 2026-27 and decide the representation made by the petitioner. Further prayer has been made that the respondents be directed to ensure that for every assessment year, necessary software, schemas and utilities are notified and made available on the e-filing portal on or before the first day of the assessment year. 2. Learned counsel for the parties submit that by a Circular dated 28 September 2026 issued by the CBDT, the date for furnishing return of income for the Assessment Year 2026-27 has been extended to 21 November 2026 and the specified date for furnishing of report of audit for Assessment Year 2026-27 has been extended to 21 October 2026. 3. In that view of the matter, the relief as claimed regarding the extension of the time, having been granted by the respondents, the prayer has been rendered infructuous. Versus Counsel for Petitioner(s) : Abhinav Mehrotra, Divyendu Tripathi, Bhavna Mehrotra, Satya Vrata Mehrotra, Supragya Ram Mishra Counsel for Respondent(s) : A.S.G.I., Abhishek Shukla, Sudarshan Singh, Ankur Agarwal Maharshi Bhardwaj Chartered Accountants' Association .....Petitioner(s) Union of India and 2 others .....Respondent(s) 4. So far as the relief pertaining to making available of the necessary software, schemas and utilities in time is concerned, it goes without saying that it is the duty of the CBDT to ensure that whatever requirement is to be fulfilled by the assessee within the given time frame, the requisite software etc. for fulfilling the said requirement should be made available in time. 5. With the above observations, the petition stands disposed of. October 5, 2026 AHA/Jyotsana WPIL No. 2366 of 2026 2 (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad