Madras High Court · 2025

4 WP(MD)No.32923 of 2025 etc.,The Kattimancode Primary Agricultural Co-operative Credit Society Ltd Y 76Represented by Secretary, Mrs. C Helen Pitty, Kattimancode, Kalkulam, Kanyakumari- 629102, Tamil Nadu. ... Petitioner in WP(MD) Nos.32946, 32947, 32948 of 2025Y 105 Keezhkulam Anavilai Primary Agricultural Co-Operative Credit Society L11 Represented by Secretary Mr.John Pence J, Keezhkulam S.O Keezhkulam, Kanyakumari- 629193 Tamil Nadu... Petitioner in WP(MD) Nos.32949 & 32950 of 2025Kulasekharam P A C C S Ltd Y256, Represented by Secretary Mrs.Nanthini G, Kovilai, Arasamoodu Kulasekharam, Kanyakumari-629161 Tamil Nadu.... Petitioner in WP(MD) No.32951 of 2025Kumarankudy Primary Agricultural Co-Operative Credit Society Ltd No Kv 133, Represented by Secretary Mrs. R. Rajashree, Kumarankudy Chenkody P.O, Kanyakumari-629602 Tamil Nadu... Petitioner in WP(MD) No.32952 of 2025Y-232 Kurunthencode Primary Agricultural Co-operative Credit Society Ltd Represented by Secretary,Mr. Ganesan Prammamuthu Ramaiyah, Kurunthencode, Peyankuzhi B.O Kalkulam, Kanyakumari- 629809, Tamil Nadu ... Petitioner in WP(MD)Nos.32953, 32954, 32955 of 20254/43 https://www.mhc.tn.gov.in/judis 5 WP(MD)No.32923 of 2025 etc.,Lekshmipuram P.A.C.C.S Ltd No 1560Represented by Secretary,Mrs. Nirmala Paul Das,Konamkadu,Lekshmipuram,Kanyakumari-629703, Tamil Nadu. ... Petitioner in WP(MD) Nos.32956, 32957, 32958 of 2025Madathattuvilai Primary Agricultural Co-Operatives Society Represented by Secretary Mrs. Geetha E, No.1/13, Near Evening Market, Villukuri, Kanyakumari- 629180, Tamil Nadu... Petitioner in WP(MD) No.32959 of 2025Manavilai P A C C S Ltd Y 144Represented by Secretary Mrs.Marygilda Bai Rajaseharan Manavilai Friday Market P.O., Kanyakumari- 629203, Tamil Nadu.... Petitioner in WP(MD) Nos.32960, 32961, 32962 of 2025Nagercoil Municipal Employees Coop Thrift And Credit Society LtdRepresented by Secretary,Mr. V Muthukumar,Nagercoil, Kanyakumari-629001, Tamil Nadu ... Petitioner in WP(MD)Nos.32963, 32964, 32965 & 32967 of 20251 Nagercoil Municipal Employees Coop Thrift And Credit Society LtdRepresented by Secretary,Mr. V Muthukumar,Nagercoil, Kanyakumari-629001, Tamil Nadu 2. The Central Board of Direct Taxes CBDT, Represented by its Chairman, North Block, Delhi... Petitioner in WP(MD)Nos.32966 of 20255/43 https://www.mhc.tn.gov.in/judis 6 WP(MD)No.32923 of 2025 etc.,Palliyadi Paccs Limited Y177Represented by Secretary,Mrs. Kezia Rajkumar,Palliyadi,Kalkulam,Kanyakumari- 629102, Tamil Nadu ... Petitioner in WP(MD) Nos.32968, 32969 & 32970 of 20252071 Ponmanai Primary Agricultural Cooperative Credit Society Limited Represented by Secretary Mrs.Pushaparani Robert Wilson Ponmanai, Kanyakumari-629161 Tamil Nadu.... Petitioner in WP(MD)Nos.32971 & 32972 of 2025The Pwd Employees Co-Operative Thrift and Credit Society Limited No. Kv-6, Represented by Secretary Mr.L Micheal Retnam, Thuckalay P.O., Kanyakumari- 629175, Tamil Nadu... Petitioner in WP(MD) Nos.32973, 32974, 32975 & 32976 of 2025Ramavarmanchirai Primary Agriculture Credit Co-operative Society Ltd Y 100Represented by Secretary,Mr. Viju Viyagappan,Vilavancode,Kanyakumari- 629152, Tamil Nadu ... Petitioner in WP(MD) Nos.32977, 32978 of 2025Primary Agricultural Co-operative Credit Society Ltd ReethapuramRepresented by Secretary, Mrs. Sukitha Mary, Reethapuram, Vilvancode, Kanyakumari- 629159, Tamil Nadu. ... Petitioner in WP(MD)Nos.32979, 32980, 32981 of 20256/43 https://www.mhc.tn.gov.in/judis 7 WP(MD)No.32923 of 2025 etc.,Thazhakkanvilai Primary Agricultural Co-operative Credit Society Ltd 170 Thazhakkanvilai Primary Agricultural Co-Operative Credit Society Ltd 170 Represented by Secretary Mr. Sasikumar, Chinna Nadar Thazhakanvilai, Mullankanavilai P.O.,Kanyakumari- 62... Petitioner in WP(MD) Nos.32982, 32983 of 2025Thazhakudy Primary Agricultural Cooperative Credit Society LtdRepresented by Secretary Mr. D Dhas Thazhakudy, Kanyakumari- 629901 Tamil Nadu... Petitioner in WP(MD) Nos.32984, 32985 of 2025Theroor Paccs Ltd Y 334Represented by SecretaryMr.B HariharanTheroor P.O,Kanyakumari- 629704, Tamil Nadu ... Petitioner in WP(MD) No.32986 of 2025Y.201. Thickanamcode Paccs Ltd. Represented by Secretary Mrs.Vijila.T Thickanamcode, Kanyakumari- 629402 Tamil Nadu... Petitioner in WP(MD) No.32987 of 2025Thirparappu Paccs Ltd 2490Represented by Secretary Mrs. A Merla Sonia,Thirparappu, Kanyakumari- 629161, Tamil Nadu ... Petitioner in WP(MD) Nos.32988, 32989, 32990 of 2025Thirunanthikarai Paccs Ltd 1851 Represented by Secretary Mr.Maheswaran Nair Madhavan Pillai Kulasekharan P.O.,Kanyakumari- 629161, Tamil Nadu... Petitioner in WP(MD) Nos.32991, 32992 of 20257/43 https://www.mhc.tn.gov.in/judis 8 WP(MD)No.32923 of 2025 etc.,674, Thiruvattar Primary Agricultural Co-opeative Credit SocietyRepresented by Secretary Mrs. Usha Kumari M, Thiruvattar Kanyakumari District.... Petitioner in WP(MD) No.32993 of 2025Vadasery Co Op Credit Society Ltd No Y 4 Represented by Secretary Mrs. Rajalekshmi Padmavathi,Pioneer Street, Kanyakumari- 629001, Tamil Nadu ... Petitioner in WP(MD) Nos.32994, 32995, 32996, 32997 of 2025 of 2025The Vattavilai Primary Agricultural Co-operative Credit SocietyRepresented by SecretaryMr. P Paul Dickshit Singh,20/162 Vattavilai, Thickanamcode,Kanyakumari- 629804, Tamil Nadu ... Petitioner in WP(MD) No.32998 of 2025Veeranarayanasery Paccs Ltd No Y 30Represented by SecretaryMrs. Ambika Duraiswamy, AloorGramam, Kanyakumari- 629801, Tamil Nadu ... Petitioner in WP(MD) No.32999 of 2025The Vendalicode Paccs Ltd No.Y-283 Represented by Secretary Mrs. A.Prema Latha, Vendalicode P.O Kanyakumari- 629161, Tamil Nadu... Petitioner in WP(MD) No.33000 of 2025Venkanji Primary Agricultural Co-operative Bank Represented by Secretary Mrs.Nirmala C Venkanji Vilavancode, Kanyakumari- 629160 Tamil Nadu... Petitioner in WP(MD) Nos.33001, 33002 of 20258/43 https://www.mhc.tn.gov.in/judis 9 WP(MD)No.32923 of 2025 etc.,Vilathurai Paccs Limited Y 167 Represented by Secretary Mr.Ayyapadas Arjunan Vilathurai Kappukadu S.O,Kunnathoor Kanyakumari- 629162, Tamil Nadu... Petitioner in WP(MD) No.33003 of 2025Vs.1.Union of India, Rep.by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110 001.2.The Central Board of Direct Taxes, (CBDT), Rep.by its Chairman, North Block, New Delhi – 110 001.3.Ministry of Cooperation, Government of India, Rep.by its Secretary, Atal Akshay Ujra Bhawan, CGO Complex, Lodhi Road, New Delhi. 4.The Chief Commissioner of Income Tax, Office of the CCIT, Bibikulam, Madurai – 625 002. ... RespondentsPrayer in WP(MD)No.32923 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1066391193(1) dated 04-07-2024 for the AY2019-20 and quash the same and consequently direct the 4th 9/43 https://www.mhc.tn.gov.in/judis 10 WP(MD)No.32923 of 2025 etc.,respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No.13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024. Prayer in WP(MD)No.32924 of 2025:to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1066391409(1) dated 04-07-2024 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32925 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2025-26/1075574944(1) dated 09-04-2025 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orderPrayer in WP(MD)No.32926 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records 10/43 https://www.mhc.tn.gov.in/judis 11 WP(MD)No.32923 of 2025 etc.,pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1071579926(1) dated 26-12-2024 for the AY2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32927 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1064786464(1) dated 10-05-2024 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32928 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1071580096(1)dated 26-12-2024 for the AY2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 11/43 https://www.mhc.tn.gov.in/judis 12 WP(MD)No.32923 of 2025 etc.,14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32929 of 2025:To issue aa WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2025-26/1075446860(1) dated 03-04-2025 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32930 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2025-26/1075446487(1) dated 03-04-2025 for the AY2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32931 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1069871091(1) dated 23-10-2024 for the AY2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 12/43 https://www.mhc.tn.gov.in/judis 13 WP(MD)No.32923 of 2025 etc.,2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 aand pass such other or further orders.Prayer in WP(MD)No.32932 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4 respondent bearing DIN ITBA/COM/F/17/2024-25/1067185125(1)dated 31-07-2024 for the AY2019-20and quash the same and consequently direct the 4 respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32933 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1071007745(1) dated 09-12-2024 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32934 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN 13/43 https://www.mhc.tn.gov.in/judis 14 WP(MD)No.32923 of 2025 etc.,ITBA/COM/F/17/2024-25/1063932416(1) dated 05-04-2024 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32935 of 2025:To issue aa WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1063932648(1) dated 05-04-2024 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32936 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1063932109(1) dated 05-04-2024 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.14/43 https://www.mhc.tn.gov.in/judis 15 WP(MD)No.32923 of 2025 etc.,Prayer in WP(MD)No.32937 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072987506(1) dated 06-02-2025 for the AY2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders. Prayer in WP(MD)No.32938 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067472958(1) dated 09-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32939 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4 respondent bearing DIN. ITBA/COM/F/17/2024-25/1067473459(1) dated 09-08-2025 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax 15/43 https://www.mhc.tn.gov.in/judis 16 WP(MD)No.32923 of 2025 etc.,Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32940 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067652478(1) dated 14-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32941 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1073616925(1) dated 24-02-2025 for the AY2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32942 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1073617371(1) dated 24-02-2025 for the AY 16/43 https://www.mhc.tn.gov.in/judis 17 WP(MD)No.32923 of 2025 etc.,2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32943 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1072990874(1) dated 06-02-2025 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32944 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067475268(1) dated 09-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32945 of 2025:17/43 https://www.mhc.tn.gov.in/judis 18 WP(MD)No.32923 of 2025 etc.,To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067184880(1) dated 31-07-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32946 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1073492379(1)dated 20-02-2025 for the AY 2018-19and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32947 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1073492548(1) dated 20-02-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 18/43 https://www.mhc.tn.gov.in/judis 19 WP(MD)No.32923 of 2025 etc.,139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32948 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1073492949(1) dated 20-02-2025 for the AY 2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32949 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072017526(1) dated 09-01-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32950 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1069247015(1) dated 30-09-2024 for the AY 2020-21 and quash the same and consequently direct the 4th 19/43 https://www.mhc.tn.gov.in/judis 20 WP(MD)No.32923 of 2025 etc.,respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32951 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067194431(1) dated 31-07-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32952 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072927553(1) dated 05-02-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders.Prayer in WP(MD)No.32953 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records 20/43 https://www.mhc.tn.gov.in/judis 21 WP(MD)No.32923 of 2025 etc.,pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067112122(1) dated 29-07-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32954 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067174952(1) dated 31-07-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32955 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067175382(1) dated 31-07-2024 for the AY 2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 21/43 https://www.mhc.tn.gov.in/judis 22 WP(MD)No.32923 of 2025 etc.,14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32956 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067473691(1)dated 09-08-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32957 of 2025:To issue a Writ of OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067473885(1)dated 09-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32958 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067474140(1)dated 09-08-2024 for the AY 2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 22/43 https://www.mhc.tn.gov.in/judis 23 WP(MD)No.32923 of 2025 etc.,2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order Prayer in WP(MD)No.32959 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067458549(1)dated 08-08-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32960 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067171095(1) dated 31-07-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32961 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN 23/43 https://www.mhc.tn.gov.in/judis 24 WP(MD)No.32923 of 2025 etc.,ITBA/COM/F/17/2024-25/1065983048(1) dated 24-06-2024 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order Prayer in WP(MD)No.32962 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant the impugned respondent bearing DIN ITBA/COM/F/17/2024-25/1067217535(1)dated 01-08-2024 for the AY 2021-22and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32963 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072989244(1)dated 06-02-2025 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.24/43 https://www.mhc.tn.gov.in/judis 25 WP(MD)No.32923 of 2025 etc.,Prayer in WP(MD)No.32964 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072988978(1)dated 06-02-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32965 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072965469(1)dated 06-02-2025 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32966 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1072990743(1)dated 06-02-2025 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax 25/43 https://www.mhc.tn.gov.in/judis 26 WP(MD)No.32923 of 2025 etc.,Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32967 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1073615062(1)dated 24-02-2025 for the AY 2022-23and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2022-23by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32968 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067170216(1)dated 31-07-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32969 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067170496(1) dated 31-07-2024 for the AY 26/43 https://www.mhc.tn.gov.in/judis 27 WP(MD)No.32923 of 2025 etc.,2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32970 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1067170708(1)dated 31-07-2024 for the AY 2021-22and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32971 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1074035238(1)dated 05-03-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32972 of 2025:27/43 https://www.mhc.tn.gov.in/judis 28 WP(MD)No.32923 of 2025 etc.,To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074035933(1)dated 05-03-2025 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32973 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074554143(1) dated 17-03-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32974 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074554834(1)dated 17-03-2025 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 28/43 https://www.mhc.tn.gov.in/judis 29 WP(MD)No.32923 of 2025 etc.,139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32975 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074555207(1) dated 17-03-2025 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32976 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074555626(1)dated 17-03-2025 for the AY 2022-23and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2022-23by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32977 of 2025:to issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074448030(1)dated 13-03-2025 for the AY 2020-21 and quash the same and consequently direct the 4th 29/43 https://www.mhc.tn.gov.in/judis 30 WP(MD)No.32923 of 2025 etc.,respondent to condone the delay in filing return of income for AY 2020-21by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32978 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1074448583(1)dated 13-03-2025 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32979 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1066602361(1)dated 11-07-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32980 of 2025:to issue a Writ of CERTIORARIFIED MANDAMUS calling for records 30/43 https://www.mhc.tn.gov.in/judis 31 WP(MD)No.32923 of 2025 etc.,pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1066602664(1)dated 11-07-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32981 of 2025:to issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1066390198(1)dated 04-07-2024 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32982 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2023-24/1061517934(1)dated 26-02-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 31/43 https://www.mhc.tn.gov.in/judis 32 WP(MD)No.32923 of 2025 etc.,14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32983 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1063933692(1)dated 05-04-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32984 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1068444951(1)dated 09-09-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32985 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN- ITBA/COM/F/17/2024-25/1068445359(1)dated 09-09-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 32/43 https://www.mhc.tn.gov.in/judis 33 WP(MD)No.32923 of 2025 etc.,2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32986 of 2025:To issue a Writ of CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN ITBA/COM/F/17/2024-25/1070886799(1) dated 04-12-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32987 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1072987904(1) dated 06-02-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32988 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN 33/43 https://www.mhc.tn.gov.in/judis 34 WP(MD)No.32923 of 2025 etc.,ITBA/COM/F/17/2024-25/1071401591(1)dated 20-12-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No.13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32989 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1071401755(1) dated 20-12-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32990 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1071401998(1) dated 20-12-2024 for the AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order34/43 https://www.mhc.tn.gov.in/judis 35 WP(MD)No.32923 of 2025 etc.,Prayer in WP(MD)No.32991 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN.ITBA/COM/F/17/2024-25/1067653145(1) dated 14-08-2024 for the AY 2018-19 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32992 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067652798(1) dated 14-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner. under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32993 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN.ITBA/COM/F/17/2024-25/1071627295(1) dated 27-12-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax 35/43 https://www.mhc.tn.gov.in/judis 36 WP(MD)No.32923 of 2025 etc.,Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32994 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067647519(1) dated 14-08-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32995 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067651021(1) dated 14-08-2024 for the AY 2020-21 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32996 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN.ITBA/COM/F/17/2024-25/1072465661(1) dated 23-01-2025 for the 36/43 https://www.mhc.tn.gov.in/judis 37 WP(MD)No.32923 of 2025 etc.,AY 2021-22 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2021-22 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.32997 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1067652159(1) dated 14-08-2024 for the AY 2022-23 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2022-23 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD)No.32998 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1065991577(1) dated 25-06-2024 for the AY 2019-20and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order37/43 https://www.mhc.tn.gov.in/judis 38 WP(MD)No.32923 of 2025 etc.,Prayer in WP(MD)No.32999 of 2025:to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1072036807(1) dated 09-01-2025 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD)No.33000 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1071005476(1) dated 09-12-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD) No.33001 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1066128710(1) dated 27-06-2024 for the AY 2018-19and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2018-19 by the petitioner under Section 119(2)(b) of the Income-tax 38/43 https://www.mhc.tn.gov.in/judis 39 WP(MD)No.32923 of 2025 etc.,Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other orderPrayer in WP(MD) No.33002 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2024-25/1066130207(1) dated 27-06-2024 for the AY 2019-20 and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2019-20 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.Prayer in WP(MD) No.33003 of 2025:To issue a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the 4th respondent bearing DIN. ITBA/COM/F/17/2025-26/1075672624(1) dated 17-04-2025 for the AY 2020-21and quash the same and consequently direct the 4th respondent to condone the delay in filing return of income for AY 2020-21 by the petitioner under Section 119(2)(b) of the Income-tax Act, 1961 and treat the return as filed within the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass any such further or other order.39/43 https://www.mhc.tn.gov.in/judis 40 WP(MD)No.32923 of 2025 etc.,In all cases :For Petitioners : Mrs.Lakshmi GopinathanFor Respondents : Mr.R.Murali for R1 and R3 Mr.J.Parekhkumar for R2 and R4 COMMON ORDERHeard both sides.2.The petitioners are primary agricultural cooperative credit societies. They claim exemption under Section 80P of the Income Tax Act, 1961. For sustaining such claim, they have to file their returns which should be accompanied by a statutory auditor's report. In the case on hand, returns were not filed in time. The petitioners would claim that they were not served with the copy of the auditor's report in time and that is how the delay in question had taken place. 3.The learned standing counsel for the department opposed the writ prayers. His contention is that the statutory auditor reports were received by the petitioners well in time and that there were willful default in filing the returns. He called upon this Court to dismiss all these writ petitions. 40/43 https://www.mhc.tn.gov.in/judis 41 WP(MD)No.32923 of 2025 etc.,4.Explanation given by the petitioners does not appear to be all that convincing. Be that as it may, the Hon'ble Division Bench in WA(MD)No.2334 of 2025 dated 13.08.2025 had taken an indulgent view and exercised its jurisdiction for the purpose of condoning the delay and for acceptance of returns in accordance with the provisions of the Act and Rules. The very same approach has been adopted by a learned Judge of this Court vide order dated 13.08.2025 in WP(MD)Nos.22108 of 2025 etc., batch. 5.Respectfully adopting the very same approach, I quash the orders impugned in these writ petitions. The delay occasioned in filing the returns stands condoned. These writ petitions are allowed accordingly. No costs. Connected miscellaneous petitions are closed. 21.11.2025NCC : Yes / NoIndex : Yes / NoInternet : Yes/ NoSkm41/43 https://www.mhc.tn.gov.in/judis 42 WP(MD)No.32923 of 2025 etc.,To:1.The Secretary, Union of India, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110 001.2.The Central Board of Direct Taxes, (CBDT), Rep.by its Chairman, North Block, New Delhi – 110 001.3.Ministry of Cooperation, Government of India, Rep.by its Secretary, Atal Akshay Ujra Bhawan, CGO Complex, Lodhi Road, New Delhi. 4.The Chief Commissioner of Income Tax, Office of the CCIT, Bibikulam, Madurai – 625 002.42/43 https://www.mhc.tn.gov.in/judis 43 WP(MD)No.32923 of 2025 etc.,G.R.SWAMINATHAN,J.SKMWP(MD)Nos.32923 to 33003 of 2025 21.11.202543/43