In a recent ruling, the Madras High Court dismissed the writ petition filed for claiming deductions under Section 80 P of the Income Tax Act, 1961 and did not condone the delay in filing Income Tax Returns ( ITR ) for claiming deductions under Section 80 P of the Income Tax Act, 1961.
The writ petition was filed by the assessee which is a cooperative society, praying to issue a writ of Certiorarified Mandamus, to call for the records in the file of the respondent and quash the impugned order passed by the respondent under Section 119(2)(b) of the Income Tax Act.
In this case the writ petition has been filed under Article 226 of the Constitution against the order passed by the Chief Commissioner of Income Tax which had rejected the application filed by the petitioner for condoning the delay of 216 days in filing their Income Tax Returns ( ITR ).
The counsel for the assessee submitted that the writ petitioner was supposed to file its ITR for the assessment year 2019-2020, on or before 31.10.2019 under Section 139(1) of the Income Tax Act. Although the date of completion of audit was on 02.07.2019, the petitioner had received the said audit report only on 24.02.2020 and filed their ITR on 03.06.2020 with a delay of 216 days and the petitioner was unable to claim the deductions, exemptions available.
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The counsel further submitted that the delay was due to the COVID outbreak.
The counsel on behalf of the department strongly opposed the condonation of delay in filing the ITR.
Justice Krishnan Ramasamy held that there was no genuine hardships in filing their ITR within prescribed time limit. It was observed that the application was not maintainable since the ITR was already filed by the petitioner and the same was taken on record, and thus the issue of condoning delay in filing the ITR would not arise.
Accordingly, the petition was dismissed.
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