2025 (8) TMI 1822

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....>W. P. (MD)Nos. 22108 to 22133 & 22216 of 2025 and W. M. P. (MD)Nos. 17208, 17255, 17239, 17235, 17210, 17212, 17240, 17249, 17257, 17260, 17244, 17252, 17241, 17237, 17216, 17221, 17223, 17226, 17259, 17262, 17247, 17246, 17225, 17230, 17268, 17265 & 17303 of 2025 - -<br>Income Tax<br>MM 383 Manavasi Primary Agricultural Co-Operative Credit Society, R255 Chinnavalayapatti Primary Agricultural Co-Operative Credit Society Limited, TY.SPL.103. Ambapur Primary Agricultural Co-Operative Credit Society Limited, MM 358 Neilthalur Primary Agricultural Cooperative Credit Society, R352 Thimmachipuram Primary Agricultural Cooperative Credit Society, YK57T Marudhur Primary Agricultural Cooperative Credit Society, MM284 Nachalur Primary Agricultural Co....

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.... Writ Petitions are taken up for disposal. Sl. No WP No. AY Due date for filing ROI Audit completion date as per the petitioner Application for the condonation date Impugned order date 1 2 3 4 5 6 7 1 22108 21-22 15.03.2022 08.02.2023 31.01.2024 26.11.2024 2 22109 21-22 15.03.2022 10.03.2023 11.12.2023 10.09.2024 3 22110 21-22 15.03.2022 20.03.2023 11.12.2023 05.11.2024 4 22111 21-22 15.03.2022 11.07.2023 03.01.2024 30.07.2024 5 22112 20-21 15.02.2021 15.04.2021 29.01.2024 27.06.2024 6 22113 21-22 15.03.2022 20.02.2023 12.12.2023 05.11.2024 7 22114 20-21 ....

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.... 22133 22-23 07.11.2022 26.07.2023 18.12.2023 09.07.2024 27 22216 18-19 31.10.2018 30.11.2018 02.01.2024 12.09.2024 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 de....