Madras HC Condoned Delay in Filing Income Tax Return as Farmers Should Not Suffer for Society Officials Lapse

DD 203 Aranmanaipatty Primary Agricultural Co-operative Credit Society Vs Chief Commissioner of Income Tax (Madras High Court) The Madras High Court allowed the writ appeal filed against the order dated 23.01.2025 passed in WP(MD) No.1810 of 2025 concerning rejection of a delay condonation application for filing income tax returns for the assessment year 2021-22. The appellant, a Co-operative Society registered under the provisions of the Tamil Nadu Co-operative Societies Act, 1983, had failed to file its annual income tax returns within the time prescribed by the Income Tax Department. Subseq...