Condonation of delay in tax return filing granted where administrative lapses should not prejudice small farmer members.

Delay in filing income tax returns by a co-operative society was condoned where the lapse was attributable to its administrators and the members were small farmers whose interests should not suffer for those defaults. The Court exercised discretion in favour of condonation and directed the returns to be received and scrutinised in accordance with law and the applicable rules, with appropriate orders to follow. The relief was granted to the assessee society.

---

---

Issues: Whether the delay in filing the income tax returns should be condoned and the returns directed to be taken on file.

Analysis: The appellant co-operative society had delayed filing of annual returns for the relevant assessment year. The delay was attributed to lapses on the part of the society's administrators, while the members were small farmers whose interests should not be prejudiced for those defaults. The Court found it appropriate to exercise discretion in favour of condonation, with the consequential filing to be examined in accordance with law and the applicable rules.

Conclusion: The delay was condoned and the respondent was directed to receive the returns, scrutinize them, and pass appropriate orders. The relief was granted in favour of the appellant.

---