2014 (11) TMI 183

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..... itor has specifically noticed in the audit report that the delay was attributable to the Society - there is further delay after receipt of the audit report which the petitioner seeks to balance the Chartered Accountant who, according to the petitioner has to conduct the audit under Section 44AB of the Act - The Commissioner have exercised the discretionary power and rejected the delay condonation .....

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..... hich is on the 30th of October of the assessment year. The petitioner's contention is that, for filing the returns, an audit is mandatory and with respect to a Co-operative Society it has to be carried on by the Co-operative department of the State. It is only by reason of the delay committed thereon, which is not attributable to the petitioner that, there was delay in filing of the returns is .....

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..... and 11.11.2011. Hence, for the first year, there was a delay of 8 months and for the second year a delay of 6 months. The Commissioner, who was exercising the discretion conferred under Section 119(2) (b) of the Act rejected the delay condonation application for both the years, since the explanation given was found to be unsatisfactory. Even going by the dates as mentioned above, there is a furth .....

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..... ndoned under Section 119(2)(b) and on facts found the grounds raised for such condonation to be satisfactory. 5. In the instant case, it cannot be said that the delay was not attributable to the petitioner Society. Though the assessee in the cited case and that herein are Co-operative Societies; the similarity ends there. The statutory audit to be carried out by the department was delayed; but .....

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..... ty of circumstance is liable to be rejected. There is no hardship also pleaded by the petitioner in Ext.P1 and P1(a). 7. The Commissioner having exercised the discretionary power and having rejected the delay condonation application; this Court is not inclined to invoke the extra ordinary jurisdiction under Article 226 of the Constitution of India, causing interference of the discretion exercis .....

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