2025 (8) TMI 1821

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....STICE G.ARUL MURUGAN For the Appellant : Mr. T. Bashyam, For the Respondent : Mr. N. Dhilipkumar JUDGMENT [Judgment of the Court was made by S.M.SUBRAMANIAM, J.] The writ appeal has been filed against the order dated 23.01.2025 made in WP(MD). No. 1810 of 2025. 2. The facts in nutshell shows that the appellant Co-Operative Society failed to file annual returns for the assessment ....

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....Tamil Nadu Co-Operative Societies Act, 1983. The members of the appellant Society are farmers and they are investing their hard earned money in the Co-Operative Society. The Society is serving to its members from and out of the funds invested by its own members and there is no direct contribution from the Government. In the event of not considering the case of the appellant for filing returns, the....

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....inclined to exercise its discretion for the purpose of condoning the delay and for the acceptance of returns, if it is otherwise in order and in accordance with the provisions of the Act and Rules. 6. In view of the facts and circumstances, the delay in filing the income tax returns stands condoned and the appellant is directed to file the copy of the income tax returns to the respondent and th....