Case Law Details
Tamil Nadu Discharged Prisoners’ Aid Society Vs Additional-Joint-Deputy-ACIT-ITO (Madras High Court)
Introduction: In a recent legal development, the Madras High Court addressed a matter involving the Tamil Nadu Discharged Prisoners’ Aid Society and the Additional-Joint-Deputy Assistant Commissioner of Income Tax (ITO). The case highlights the court’s decision to provide relief to a non-profit organization that encountered technical difficulties while attempting to file their tax returns.
Background of the Case: The petitioner, Tamil Nadu Discharged Prisoners’ Aid Society, has challenged an Assessment Order issued for the Assessment Year 2014-2015, bearing reference ITBA/AST/S/147/2021-22/1041668774(1), dated 26.03.2022. The specific grievance of the petitioner pertains to a notice they received under Section 148 of the Income Tax Act, 1961 on 31.03.2021.
Technical Issue and Delay: The petitioner faced a unique challenge due to a technical issue. They were unable to access the internet for uploading their reply and returns in response to the notice dated 31.03.2021. The reason for this technical setback was the forgetting of the password required for online access. The petitioner made numerous attempts to reset the password, which ultimately succeeded on 07.04.2022. However, by this time, the impugned Assessment Order for the same year had already been issued on 26.03.2022.
Nature of the Petitioner: It’s essential to note that the petitioner, Tamil Nadu Discharged Prisoners’ Aid Society, is a non-profit organization primarily engaged in charitable activities and not profit-making ventures. This distinction plays a significant role in the court’s decision.
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