Delay Condonation Cannot Be Denied for Updated Return | HC
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- Last Updated on 26 June, 2026
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Case Details: No.5565 Poolampatti Primary Agri Co-operative Credit Society Ltd. vs. Chief Commissioner of Income-tax (CCIT) [2026] 187 taxmann.com 476 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- L. Balasubramanian for the Petitioner.
- Ms M. Sheela, SPC for the Respondent.
Facts of the Case
The assessee, a primary agricultural cooperative society, filed a writ petition against the order rejecting its application to condone the delay in filing the return of income for the relevant assessment year. The assessee contended that the auditors’ report was issued beyond the due date for filing the return of income for the relevant assessment year.
The assessee filed the application to condone the delay in filing the return of income for the relevant assessment year. The application was rejected by the Assessing Officer (AO) on the ground that the assessee failed to respond to the show-cause notice by providing a valid reason for the non-filing of the return of income.
Madras High Court Held
The Madras High Court held that the certificate provided by the auditor was for the relevant assessment year, but it was issued after the due date for filing the return of income. The fact situation was substantially similar to that prevailing in the matter relating to Thakkanadu Sakthi Primary Agricultural Credit Society Limited (2026) 187 taxmann.com 476 (Madras).
Merely on the ground that the return of income was labelled as an updated return, the request for condonation of delay should not have been rejected. Therefore, the delay in filing the return of income was condoned.
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