Delay Condoned Due to Late Statutory Audit: HC Sets Aside Assessment Order

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

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