DD 203 Aranmanaipatty Primary Agricultural Cooperative Credit Society V. The Chief Commissioner of Income Tax

WP(MD)/1810/2025

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The case involves the D D 203 Aranmanaipatty Primary Agricultural Co-operative Credit Society, which filed a writ petition against the Chief Commissioner of Income Tax, challenging the rejection of their application for condonation of delay in filing income tax returns for the assessment year 2021-22. The petitioner, a cooperative society engaged in lending for agricultural activities, failed to file their returns by the due date, claiming deductions under Section 80P of the Income Tax Act. The respondent rejected the petitioner's application due to the absence of supporting documents to justify the delay. The court upheld the respondent's decision, finding no legal or procedural errors in the rejection of the condonation application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 759120 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 23-01-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: T BASHYAM
• Keywords: Assessment year 2021-22; Condonation of delay; Income Tax Returns; Writ of Certiorarified Mandamus
• Section: 139(1); 80P; 119(2)(b); 226

Judgement Text

"W.P.(MD)Nos.1810 to 1811 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.01.2025 CORAM: THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN W.P.(MD)Nos.1810 of 2025 and W.M.P.(MD)Nos.1304 & 1305 of 2025 D D 203 Aranmanaipatty Primary Agricultural Co-operative Credit Society, Rep. By its Secretary, B.Palanisamy. ... Petitioner /Vs./ The Chief Commissioner of Income Tax, Office of the Chief Commissioner of Income Tax, Income Tax Department, Government of India, Madurai. ... Respondent P RAYER : Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent and quash the impugned order passed by the respondent under section 119(2)(b) of the Income Tax Act, 1961 in DIN and Order Nos. ITBA/COM/F/17/2024-25/1069958604(1) dated 25.10.2024 for the assessment years 2021-22, and direct the respondent to condone the delay in filing return of income under section 139(1) of the Income Tax Act, 1961. 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.1810 to 1811 of 2025 For Petitioner : Mr.T.Bashyam For Respondent : Mr.N.Dilipkumar Standing Counsel ORDER This writ petition has been filed challenging the order passed by the respondent dated 25.10.2024 thereby dismissed the petition for condoning the delay to file income tax returns under Section 119(2)(b) of the Income Tax Act, 1961. 2. Heard the learned counsel on either side and perused the materials placed before this Court. 3. The petitioner is the Primary Agricultural Cooperative Credit Society registered under the Tamil Nadu Societies Registration Act. It lends loans for the members and non-members for their needs at the time of their agricultural activities. However, the petitioner failed to file their returns by claiming deduction under Section 80P of the Income Tax Act, 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.1810 to 1811 of 2025 1961, for the assessment year 2021-22. The petitioner ought to have filed its income tax returns for the assessment year 2021-22 on or before 15.03.2022. 4. On 09.07.2024, the petitioner had filed a petition to condone the delay in filing all the returns of income for the assessment year 2021-22. On filing such application, the petitioner was given an opportunity of hearing by way of notice, thereby called upon the petitioner to submit documentary evidences in support of his claim to show as to how the delay has occurred in filing returns of income for the assessment year 2021-22. 5. However, on receipt of the said notice, the petitioner failed to submit any of the documents to substantiate the condone delay petition. Therefore, the respondent rightly rejected the application filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay. This Court does not find any infirmity or illegality in the order passed by the respondent. This writ petition is devoid of merits and is liable to be dismissed. Accordingly, this writ petition is 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.1810 to 1811 of 2025 dismissed. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 23.01.2025 Index : Yes / No (3/4) NCC : Yes / No Sm 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.1810 to 1811 of 2025 TO:- The Chief Commissioner of Income Tax, Office of the Chief Commissioner of Income Tax, Income Tax Department, Government of India, Madurai. 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.1810 to 1811 of 2025 G.K.ILANTHIRAIYAN , J. Sm Order made in W.P.(MD)Nos.1810 of 2025 (3/4) Dated: 23.01.2025 6/6 https://www.mhc.tn.gov.in/judis "