Mahernagar Co-Op Housing Service Society Limited Vs Chief Commissioner of Income Tax (Gujarat High Court)
The Gujarat High Court considered a writ petition filed by a cooperative housing society seeking to quash two orders of the Income Tax Department: (i) the order dated 27 June 2024 refusing to condone a delay of 29 days in filing the return of income for Assessment Year (AY) 2018-19, and (ii) the intimation order dated 16 May 2019 issued under section 143(1). The society also sought permission to file a fresh return for AY 2018-19.
The petitioner argued that the delay was caused due to circumstances beyond its control. The Sub-auditor of Cooperative Societies, Surat, did not appoint an auditor until 31 October 2018, resulting in the audit for the period 01 April 2014 to 31 March 2018 being completed only on 6 March 2019. The society filed its return on 29 November 2018 on the advice of its tax consultant, even though the audit was pending. However, the Department later issued an intimation under section 143(1) determining the gross total income at Rs. 3,62,115 and disallowing deduction under section 80P. The society subsequently filed an application on 1 February 2024 seeking condonation of delay under section 119(2)(b), which was rejected.
