CBDT passes an order u/s 119 of Income-tax Act, 1961 in the F No. 370153/39/2020-TPL dated on January 11, 2021, by disposing of the representations for the extensions of the mentioned due date for filing of the Audit Report u/s 44AB while in compliance with the order of the Hon'ble Gujarat High Court dated January 8, 2021. The Hon’ble Gujarat High Court vide the judgment dated January 8, 2021. It was given on the basis of the case of The All India Gujarat Foundation of Tax Consultants versus Union of India, SCA 13653 of the year 2020. As per this vide the Ministry of Finance, Govt. of India has been directed to have a look into this issue of this extension of the due dates for the filing process of the Audit Report under the Income-tax Act, section 44AB more particularly the representation dated on October 12, 2020. Due to COVID 19, the due dates for filing of the income tax returns for A.Y. 2020 to 2021 was extended vide the Taxation and other laws, 2020. Vide notification S.O. 3906(E) dated October 29 was further extended up to January 31, 2021, for the case audit report required to be filed within December 31, 2020. Further vide notification S.O. 4805 (E) dated December 31, 2020, was further extended to dated on February 15, 2021, and January 10, 2021, respectively.