The Sathy And Gobi Taluk Co Op Empsco Operative Thrift Credit Society Limited No Pg 51, P V Lodge Back Side, Near Bus Stand, Sathyamangalam, Sgp Towers, Erode v. The Chief Commissioner Of Income Taxcoimbatore

W.P.No.16837 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.06.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.16837 of 2025& W.M.P.No.19086 of 2025 The Sathy And Gobi Taluk Co Op EmpsCO OPERATIVE THRIFT CREDIT SOCIETY LIMITED No PG 51, P V Lodge Back Side, Near Bus stand, Sathyamangalam, Sgp Towers, Erode. Vs. ... Petitioner The Chief Commissioner Of Income TaxCoimbatore No. 63 Race Course Road, Coimbatore 641 018 ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the Impugned order dated 25.11.2024 vide DIN and Order No ITBA/COM/F/17/2024-25/1070608388(1) passed by the Respondent under Section 119(2)(b) of the Income Tax Act, 1961 and quash the same as arbitrary, against the principles of natural justice and total inconformity with the provisions of the Income Tax Act, 1961 and consequently direct the respondent to condone the delay in filing of 1/6 W.P.No.16837 of 2025 Retuns under Section 139(1) for the Assessment Year 2018-2019 For Petitioner : Mr.Vasanthanayagan K For Respondent : Dr.B.Ramaswamy, Sr.St.counsel ORDER This writ petition has been filed challenging the impugned order dated 25.11.2024 passed by the respondent. 2. The learned counsel for the petitioner would submit that in this case, the last day for filing the ITR for the assessment year 2018-19 was on or before 31.10.2018. Though the audit report was made ready as early as on 22.10.2018, the ITR was filed only on 14.12.2023, i.e., there was a delay of 5 years. Hence, an application under Section 119(2) of the IT Act was filed by the petitioner for condonnation of aforesaid delay. However, without considering the genuine hardship faced by the petitioner, the said application was rejected by the respondent vide impugned order dated 25.11.2024. Hence, this writ petition has been filed. 2/6 W.P.No.16837 of 2025 3. In reply, the learned Senior Standing counsel appearing for the respondent would submit that in this case, though the audit report was made ready on 22.10.2018, i.e., much prior to the last date for filing the ITR, the petitioner has filed their ITR only on 14.12.2023, i.e., after a period of 5 years from the date on which the audit report was made ready. 4. Further, he would contend that no proper reason was assigned by the petitioner for the exorbitant delay of 5 years in filing the ITR. Hence, the condone delay application was rightly rejected by the respondent and the same requires no interference. Therefore, he prayed for dismissal of this petition. 5. Heard the learned counsel for the petitioner and the learned Senior Standing counsel appearing for the respondent and also perused the materials available on record. 6. In the case on hand, admittedly, the last date for filing the ITR 3/6 W.P.No.16837 of 2025 for the assessment year 2018-19 is on or before 31.10.2018. Though the audit report was made ready as early as on 24.10.2018, the petitioner has failed to file their ITR within the last date. Thereafter, the ITR was filed by the petitioner with an exorbitant delay on 14.12.2023, i.e., after a period of 5 years. 7. Normally, when an audit report was made ready, the same will be placed before the Board Meeting and the Annual General Meeting prior to the filing of ITR. Hence, if there was a delay of 30 or 60 days from the date of receipt of audit report, the same would have been considered by the respondent. However, in this case, there was an exorbitant delay of 5 years in filing the ITR. 6. In the case on hand, admittedly, the last date for filing the ITR 3/6 W.P.No.16837 of 2025 for the assessment year 2018-19 is on or before 31.10.2018. Though the audit report was made ready as early as on 24.10.2018, the petitioner has failed to file their ITR within the last date. Thereafter, the ITR was filed by the petitioner with an exorbitant delay on 14.12.2023, i.e., after a period of 5 years. 7. Normally, when an audit report was made ready, the same will be placed before the Board Meeting and the Annual General Meeting prior to the filing of ITR. Hence, if there was a delay of 30 or 60 days from the date of receipt of audit report, the same would have been considered by the respondent. However, in this case, there was an exorbitant delay of 5 years in filing the ITR. 8. As contended by the learned Senior Standing counsel, no proper reason was assigned by the petitioner for such an exorbitant delay of 5 years. Under these circumstances, the condone delay application was rightly rejected by the respondent vide impugned order dated 25.11.2024. When such being the case, this Court does not find any merits in this petition and hence, this Court is not inclined to interfere with the 4/6 impugned order passed by the respondent. 9. Accordingly, this writ petition is dismissed. No cost. Consequently, the connected miscellaneous petitions are also closed. Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nonsa 10.06.2025 To The Chief Commissioner Of Income TaxCoimbatore No. 63 Race Course Road, Coimbatore 641 018 5/6 6/6 KRISHNAN RAMASAMY.J., nsa W.P.No.16837 of 2025and W.M.P.No.19086 of 2025 10.06.2025(2/2)