High Court · 2025

Order in Order in C.No.2115/1358/CC/MDU/TECH/2023-24 dated 05.07.2024 quash the same and consequently direct the 1st respondent to condone the delay in filing the income tax return for the assessment year 2020- 2021 for the petitioner society PRAYER in W.P.(MD)No.22133/2025:Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records in pursuant to the Impugned order passed by the 1st respondent in C.No. 2115/827/CC/MDU/TECH/2023-24 dated 06.02.2025 quash the same and consequently direct the 1st respondent to condone the delay in filing the income tax return for the assessment year 2022- 2023 for the petitioner society. PRAYER in W.P.(MD)No.22216/2025:Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records in pursuant to the Impugned order passed by the 1st respondent in C.No.2115/689/CC/MDU/TECH/2023-24 dated 12.09.2025 quash the same and consequently direct the 1st respondent to condone the delay in filing the income tax return for the assessment year 2018- 2019 for the petitioner society. For Petitioner in all W.Ps : Mr.T.Veldurai For Respondents in all W.Ps: Mr.N.Dilip Kumar Senior Standing Counsel ***** 15/22 https://www.mhc.tn.gov.in/judis COMMON ORDER By this common order, all these Writ Petitions are taken up for disposal.Sl.No1WP No.2AY3Due date for filing ROI4Audit completion date as per the petitioner5Application for the condonation date6Impugned order date712210821-2215.03.202208.02.202331.01.202426.11.202422210921-2215.03.202210.03.202311.12.202310.09.202432211021-2215.03.202220.03.202311.12.202305.11.202442211121-2215.03.202211.07.202303.01.202430.07.202452211220-2115.02.202115.04.202129.01.202427.06.202462211321-2215.03.202220.02.202312.12.202305.11.202472211420-2115.02.202103.02.202112.01.202406.02.202582211522-2307.11.202228.03.202302.01.202406.09.202492211621-2215.03.202230.01.202318.12.202306.09.202416/22 https://www.mhc.tn.gov.in/judis 102211722-2307.11.202231.10.202312.12.202310.09.2024112211821-2215.03.202210.03.202330.01.202410.09.2024122211922-2307.11.202231.10.202318.12.202316.09.2024132212021-2215.03.202206.02.202318.12.202318.09.2024142212121-2215.03.202231.03.202318.12.202316.09.2024152212218-1931.10.201823.01.201930.12.202316.01.2025162212318-1931.10.201812.02.201922.10.201930.09.2024172212420-2115.02.202102.03.202112.12.202310.09.2024182212522-2307.11.202231.10.202311.12.202305.11.2024192212620-2115.02.202105.04.202101.02.202404.07.2024202212721-2215.03.202231.03.202301.03.202420.08.2024212212820-2115.02.202120.11.202101.03.202408.08.2024222212920-2115.02.202126.03.202101.02.202431.07.2024232213022-2307.11.202216.10.202318.12.202311.07.2024242213121-2215.03.202207.08.202305.02.202405.07.2024252213220-2115.02.202119.08.202105.02.202414.03.2024262213322-2307.11.202226.07.202318.12.202309.07.2024272221618-1931.10.201830.11.201802.01.202412.09.202417/22 https://www.mhc.tn.gov.in/judis

2. In these writ petitions, the petitioners have challenged the impugned orders as detailed in Column No.7 for the respective assessment years as detailed in Column.2. By the impugned order, the application filed for condonation of delay in filing the return for claiming exemption/deduction under 80(P) of the Income Tax Act, 1961, has been rejected. Admittedly, the returns were not filed by the due date as per Section 139(1) of the Income Tax Act, 1961. All the petitioners in these writ petitions are Primary Agricultural Cooperative Credit Society. The denial of the benefit of exempt deduction under Section 80P(2)(d) of the Act is being denied only on the ground that no returns were filed by the petitioners within the due date as detailed in Column.4 to the above table. This Court has taken a categorical stand in several cases that if the benefit of deduction is otherwise legitimately available, the delay in filing the return of income should not come in the way of extension of the deduction. Therefore, the impugned order seeking to reject the application filed for condonation of delay in filing the return deserves to be interfered with. 18/22 https://www.mhc.tn.gov.in/judis

3. The Writ Petition is however stoutly opposed by the learned counsel for the respondent on the ground that there is no scope for interfering with the impugned order of the respondent. It is submitted that despite the statutory audit report being furnished to the petitioners, there is a delay in filing the application for condonation of delay. It is submitted that this is a recurring issue and every year there is a delay on the part of the petitioners in claiming such filing the returns in time. 4. The Hon'ble Supreme Court in Commissioner Of Sales Tax, State of Uttar Pradesh v. Auriaya Chamber of Commerce reported in 1986(25)ELT 867 has held that the procedures are hand-maids of justice and not the mistress of law. Applying the above ratio, I am of the view that the impugned orders are liable to be quashed with a consequential direction to the concerned assessing officer to finalise the assessment by extending the benefit of Section 80P(2d) of the Income Tax Act. Since the petitioners have delayed in filing the returns in time, the petitioners shall also pay a token amount of Rs.5,000/- each, to the Adyar Cancer Institute (WIA), East Canal Bank Road, Adyar, Chennai, within a period of 30 days from the date of receipt of a copy of this order. Subject to the 19/22 https://www.mhc.tn.gov.in/judis petitioners complying the same, the second respondent shall pass the fresh assessment order by extending the benefit of Section 80P of the Income Tax Act, if the petitioners are otherwise entitled to the relief but for the delay in filing the returns in time. 5. All these Writ Petitions are disposed of. No Costs. Consequently, connected miscellaneous petitions are closed.Index :Yes / No13.08.2025Internet:Yes / NoPJLTo1. The Chief Commissioner of Income Tax,CR Building, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.2. The Assessment Unit,Income Tax Department, Karur.3. The Income Tax Officer,Karur. 20/22 https://www.mhc.tn.gov.in/judis

4. The Assessment Unit,Income Tax Department, Dindigul.5. The Income Tax Officer,Dindigul District. 6. The Income Tax Officer,Ware No.3, 130, Railway Feeder Road,Virudhunagar- 626 001. 21/22 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. PJLW.P.(MD) Nos.22108 to 22133 &22216 of 2025 13.08.202522/22