Case Law Details
REGEN Powertech (P.) Ltd. Vs CBDT (Madras High Court)
As contended by the petitioner, the petitioner Company could not be blamed for the delay in carrying out its audit, as the same is beyond its control. Since there was some misunderstanding between the erstwhile Auditor and the petitioner, the Return Of Income could not be presented before the due date (i.e.) 30.11.2014. The petitioner has stated that even the NOC could not be obtained from the erstwhile Auditor immediately, hence, after obtaining NOC, they have engaged M/s.CNGSN Associates for filing the Return Of Income along with the Tax Audit Report. Thereafter, the petitioner had presented the Return Of Income along with the Report and uploaded the same on 07.01.2015. When once the authority has been conferred with discretion to condone the delay, the application seeking condonation of the delay of 37 days cannot be rejected for such reasons as are assigned by the 1st respondent. The 1st respondent should exercise its discretion in a proper manner.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
1. The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the order passed by the 1st respondent dated 01.06.2016 and consequently direct the 1st respondent to accept the Return Of Income filed by the petitioner Company for the assessment year 2014-15 under Section 139(1) of the Act.
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