9911796707
TMI Blog2024 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court. Under these circumstances, adopting a justice oriented approach and by accepting the reasons assigned by the petitioner, which clearly constitute bonafide reasons, unavoidable circumstances and sufficient cause for filing I.T. returns within the prescribed period, we are of the view that the impugned order at Annexure-G dated 04.07.2024 deserves to be quashed and the application for condonation of delay deserves to be allowed. - THE HON'BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : SRI. R CHANDRASHEKAR, ADVOCATE AND SRI. KASHINATH KALMATH, ADVOCATE FOR SRI. RAMA MURTHY R., ADVOCATE FOR THE RESPONDENTS : BY SRI.M. DILIP, ADVOCATE ORDER In this petition, the petitioner seeks the following reliefs: a) Issue a Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay, the respondent proceeded to pass the impugned order dated 04.07.2023 rejecting the application for condonation of delay of 18 days in filing the IT returns and as such, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner places reliance upon the judgment of this Court under identical circumstances in the case of M/s. Sullia Taluk Womens Multi Purpose Co-operative Society Limited Vs. the Deputy Commissioner of Income Tax and others W.P.No.19531/2023 dated 21.09.2023, in which the delay in filing the I.T. returns was condoned by this Court by placing reliance upon the aforesaid circular. It is submitted by the learned counsel for the petitioner on instructions that if this Court were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the third respondent has rejected the application by the impugned order dated 23.05.2023 after calling for report from the concerned Assessing Officer. 3. The Assessing Officer has filed his report on the question of delay as follows: The Assessee has furnished certain documents in support of its submission. It is observed that the election of Board of Directors was held on 27.01.2019 the Assessee has contended that the CEO of the society was engaged in the training, preparation of votes list etc for 3 months prior to election. It is evident that the return of income for the A.Y 2018-19 was filed on 31.12.2018 with a delay of only 61 days. The Assessee has taken a plea that it was prevented by reasonable and sufficient cause as mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n incomes unless ITR for the relevant assessment year is filed on or before the due date specified in Section 139(1) of the IT Act. Sri K.V. Aravind also submits that if there is condonation of the delay, the provisions of Section 143(2) of the IT Act would be relied upon to state that there cannot be any assessment beyond three months from the end of the subject financial year. 5. On the merits of the reasons assigned, Sri K.V. Aravind submits that admittedly audit of the books of accounts, as required under the relevant statute, is contemplated in the month of August 2018 and elections to the Managing Committee is held only on 27.01.2019. The reason for the delay between 27.08.2018 and 27.01.2019 is not explained, and if the delay is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the law. 5. The Board hereby further directs that the CCsIT/DGsIT, henceforth, shall admit all pending as well as new applications for condonation of delay in furnishing returns of income claiming deduction u/s 80P of the Act, filed either in the Board or in field formation for the assessment years 2018 19 to 2022 23 and decide such applications on merits in accordance with the law where such person is required to get his accounts audited under respective State Laws. 8. Sri Shreehari Kutsa, allaying the apprehension that the petitioner will contest the assessment on the ground of delay, submits that the timeline must necessarily be computed from the date the delay is condoned or such other reasonable time as may be observed by this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill have to examine whether the delay in filing ITR was caused due to circumstances beyond control, and in the circumstances of this case, it must be opined that the delay is for reasons beyond the petitioner s control. In the light of the aforesaid, this Court is of the considered view that the impugned order must be quashed and the delay in filing ITR has to be condoned but observing that the time for commencement of limitation for the purposes of Section 143(2) of the IT Act must be reckoned from the end of 31.12.2023. Hence, the following: ORDER [A] The petition is allowed, and the third respondent's impugned order dated 23.05.2023 is quashed condoning the delay of 61 days in the petitioner filing ITR for the Assessment year 2018-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
