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2013 (7) TMI 230 - KARNATAKA HIGH COURTCondonation of delay in filing revised return - CBDT declined to extend the benefit of accepting the cause shown to condone the delay in filing the revised return - Held that:- The non-filing of the return and revised return within the time stipulated under section 139 of the Act, as observed by the CBDT in the order Annexure-C, cannot be attributed to the petitioner since being a co-operative society is bound by the provisions of KCS Act to have its books of account audited by a statutory auditor and until the submission of the final audit report. The delay in submission of the reports by the statutory auditors cannot but be said to be beyond the control of the petitioner. The averments in paragraph 7 of the application dt. 9.1.2010 Annexure-B is over sufficient cause for the delay in filing the return on 6.7.2006 and the revised return on 30.5.2008, though the words 'revised return filed on 30.5.2008' is not specifically stated - The reason assigned by the CBDT in its order Annexure-A declining the request of the petitioner to correct/revise the order dt. 11.7.2011 Annexure-C insofar as it relates to condoning the delay upto 30.5.2008 when the revised return was filed, in the factual matrix, is perverse - the order dt 11.7.2011 Annexure-C stands modified to condone the delay in filing the revised return of income for the assessment year 2005-06 - Decided in favor of assessee.
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