Alaknanda Coop. Group Housing Society Ltd. Vs Chief Commissioner of Income Tax and others (Punjab & Haryana High Court)
Summary: The Punjab & Haryana High Court allowed the writ petition of Alaknanda Coop. Group Housing Society Ltd. and set aside the Chief Commissioner of Income Tax’s order dated 15.06.2026 rejecting the society’s application for condonation of a 34-day delay in filing its income tax return for Assessment Year 2020-21. The petitioner, a cooperative society, was required to file its return by 15.02.2021, the extended due date applicable during the COVID-19 period.
Its audit reports, which were required for claiming deduction under Section 80P, were received only on 22.02.2021. On 09.03.2021, the petitioner approached the Income Tax authorities seeking condonation of delay. The authorities advised it on 17.03.2021 to file a belated return under Section 139(4), following which the return was filed on 20.03.2021 claiming deduction under Section 80P. In the assessment order dated 19.09.2022 passed under Section 143(3) read with Section 144B, the deduction was denied by invoking Section 80AC(ii) because the return had not been filed within the prescribed time. The CIT(A) dismissed the petitioner’s appeal on 12.12.2025.
The petitioner thereafter filed an application dated 12.01.2026 before the CCIT seeking condonation of the 34-day delay by specifically relying upon CBDT Circular No.13/2023 dated 26.07.2023. Meanwhile, the ITAT dismissed the petitioner’s appeal on 19.03.2026 but expressly granted liberty to pursue the pending condonation application. The CCIT nevertheless rejected the application on 15.06.2026, inter alia relying upon CBDT Circular No.09/2015 dated 09.06.2015 and the CIT(A)’s earlier decision. The High Court held that Circular No.13/2023 specifically dealt with condonation applications filed by cooperative societies claiming Section 80P deduction for AYs 2018-19 to 2022-23 and therefore directly governed the petitioner’s case. Circular No.09/2015, being concerned with delayed returns claiming refunds and carry-forward/set-off of losses, could not displace the specific Circular No.13/2023.
