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Yeah, @Vishal is 100% correct. Modern Operating Systems support longer names
for extension. Since DOS allowed a maximum of 3 letters for extension. They kept
it as 'htm'.
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* Imagination is more important than knowledge.
-Albert Einstein
BTW, here's one difference if you are talking from the hosting point of view.
A web-server first looks for index.html file, in its absence it will look for index.php file and if none are found, it will look for index.htm file. So this is the preference and it can be customised from the server-end by modifying Apache config.
I personally use this preference in the event of new sites launches or re-designing jobs