2024 (10) TMI 101

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....ourable Mr. Justice C. Saravanan For the Petitioner : Mr. Raghav Rajeev Menon For the Respondent : Mr. D.Prabhu Mukunth Arun Kumar Standing Counsel ORDER The petitioner appears to be a Co-operative Society registered under the Provisions of the Tamil Nadu Co-operative Societies Act, 1983. It appears that for the Assessment Year 2018-2019, the petitioner delayed and belatedly filed retu....

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....llenged the same in W.P.No. 18538 of 2021. The writ petition was answered in favour of the petitioner by this Court vide order dated 16.11.2023 with the following observations :- "5. As a matter of fact, paragraph 5 of the said circular also contemplates provides for filing a fresh application for the period / assessment years 2018- 19 to 2020-23. Considering the fact that the petitioner ....

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.... 2023 dated 26.07.2023 of the Chief Commissioner of Income Tax, Chennai has condoned the delay in filing Return of Income for claiming deduction under Section 80P of the Income Tax Act,1961 vide order dated 23.08.2024 in DIN & Order No.ITBA/COM/F/17/2024-25/1067915012(1) reads as under :- 3.1. The provisions of Sec.80AC of the Income tax Act provides that for any Assessment Year commencin....

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....ew of the above, the petition of the assessee requesting for condoning the delay for filing the Return of Income for the Assessment Year 2018-19 is hereby allowed". 6. Considering the above development, the impugned order has to be set aside. Therefore, the case is remitted back to the respondent to pass a fresh orders after taking note of the aforesaid order dated 23.08.2024 passed by the Comm....