[Cites 1, Cited by 0]
Madras High Court
M/S.Sathankulam Taluk Teachers ... vs The Chief Commissioner Of Income Tax on 17 March, 2026
Author: N.Sathish Kumar
Bench: N.Sathish Kumar
W.A(MD)No.378 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 17.03.2026
CORAM:
THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR
and
THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN
W.A(MD)No.378 of 2026
and
C.M.P(MD)Nos.3514 & 3516 of 2026
M/s.Sathankulam Taluk Teachers Co-operative
Thrift and Credit Society TB69,
Rep. by its Secretary P.Muthukumar,
No.13, Kollar Mudukku Street,
Sathankulam,
Tuticorin District-628 704. ... Appellant/Petitioner
vs.
The Chief Commissioner of Income Tax,
Income Tax Department,
V.P.Rathinasamy Nadar Road,
C.R.Building,
Bibikulam,
Madurai-625 002. ... Respondent/Respondent
PRAYER : Writ Appeal filed under Clause 15 of Letters Patent to set aside the
order dated 05.02.2026 made in W.P(MD)No.3120 of 2026.
1/6
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W.A(MD)No.378 of 2026
For Appellant : M/s.Karthikaa Ashok
For Respondents : Mr.J.Parekh Kumar
JUDGMENT
[Judgment of the Court was made by N.SATHISH KUMAR, J.)
Challenging the order of the learned Single Judge dismissing the Writ
Petition in W.P.(MD)No.3120 of 2026, the present writ appeal has been filed.
2. The appellant filed the writ petition challenging the impugned order
dated 09.02.2024 passed by the respondent, whereby the application filed by the
appellant under Section 119(2) (b) of the Income Tax Act, 1961, was dismissed.
3. The appellant is a Co-operative Society, which was required to file its
return for the financial year 2018-2019 and assessment year 2019-20 on or before
30.09.2020. However, the audit report was made ready only on 30.04.2021, and
therefore, the appellant coult not file the return before the due date. After receipt
of the audit report, the appellant filed an application seeking condonation of delay
in filing the return. The said application was dismissed on the ground that the
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audit report had been received on 30.04.2021 and that the return was filed
belatedly. The impugned order also incorrectly proceeded on the basis that the
audit report was received only on 30.04.2021 and that no return had been filed.
4. The learned Single Judge dismissed the writ petition mainly on the
ground that even after receipt of the audit report on 30.04.2021, the appellant
could have filed the application earlier, whereas the return was filed only in the
year 2023
5. After hearing the submissions, we are of the view that the authorities are
vested with the power to condone the delay and ought not to have prejudiced the
appellant, especially considering that the appellant is a Co-operative Society. In
our view, the learned Single Judge was not correct in substituting the reasons
given in the impugned order. When the authorities dismissed the application
based on incorrect dates without reflecting the actual date of the audit report, the
dismissal of the writ petition cannot be sustained.
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6. Accordingly, the writ appeal is allowed and the impugned order dated
09.02.2024 passed by the respondent is set aside. The matter is remitted back to
the respondent for fresh consideration. The respondent is directed to consider the
case of the appellant on merits, taking into account the overall circumstances and
the prejudice that may may be caused to the co-operative society, and to pass
appropriate orders after affording an opportunity of personal hearing to the
appellant. No costs. Consequently, the connected Miscellaneous Petition is
closed.
[N.S.K.,J.] [M.J.R.,J.]
17.03.2026
NCC : Yes / No
Index : Yes / No
am
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To
The Chief Commissioner of Income Tax,
Income Tax Department,
V.P.Rathinasamy Nadar Road,
C.R.Building,
Bibikulam,
Madurai-625 002.
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N.SATHISH KUMAR,J.
and
M.JOTHIRAMAN,J.
am
ORDER MADE IN
DATED : 17.03.2026
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