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2024 (11) TMI 178 - HC - Income TaxCondoning the delay of 216 days in filing their Income Tax Returns (ITR) - delay was occurred due to the delay in receipt of audit report and the COVID outbreak - HELD THAT - As far as the 1st reason i.e. delay in receipt of Audit report is concerned a perusal of the Audit Certificate dated 02.07.2019 issued by the Auditor would show that the Audit was completed on 02.07.2019 and the statements of (i) Receipts and Disbursements (ii) Profit and Loss Accounts and Trading Account (iii) Balance Sheet were also appended along with the said Audit certificate. A perusal of the 1st paragraph would show that the account of the petitioner was audited by Thiru.N.Shunmuga Sundaram Cooperative Audit Officer and the aforesaid Audit certificate was passed along with the Statements of (i) Receipts and Disbursements (ii) Profit and Loss Accounts and Trading Account (iii) Balance Sheet. That apart in the 12th paragraph it has been indicated that a copy of the Audit certificate was communicated to the Society and the same along with the aforesaid documents are open for inspection by any member of the Society. Therefore it is crystal clear that the Audit report was made available on 02.07.2019 itself and in such case there is no substances in the reason assigned by the petitioner on the aspect of delay in receipt of the Audit report. In the application filed by the petitioner under Section 119(2)(b) of the IT Act nothing has been stated with regard to the delay in receipt of Audit report on 24.02.2020. Even if such statement was made in the said application the same cannot be considered as a reason for delay in filing the ITR since the Audit certificate was issued to the petitioner as early as on 02.07.2019. Therefore the respondent had rightly rejected the application filed by the petitioner. 2nd reason of COVID outbreak occured only during the month of March 2020 whereas the Audit report was made ready along with the statement of (i) Receipts and Disbursements (ii) Profit and Loss Accounts and Trading Account (iii) Balance Sheet as early as on 02.07.2019 itself i.e. 7 months prior to the COVID outbreak. In such case this Court is of the view that nothing prevented the petitioner to file their ITR before the said COVID outbreak period. However in the case on hand though the Audit certificate was issued on 02.07.2019 the ITR was filed by the petitioner only on 03.06.2020. Therefore the reason of COVID outbreak cannot be accepted as a genuine hardship faced by the petitioner and considering all these aspects the respondent had rightly rejected the petitioner s application. Thus by condoning the delay of 216 days this Court will either wittingly or unwittingly be a party to all the acts of omission/misdeeds committed by the petitioner. Since the issue is pertaining to the revenue matters the present condone delay petition cannot be compared at par with the other applications filed for condoning the delay in filing representation etc. If the delay is condoned and the present petition is entertained in the absence of genuine hardships it would amount to further encourage the misdeeds of the petitioner. In such case this Court is not inclined to entertain this petition. Thus the reasons assigned by the petitioner had not at all justified any genuine hardships faced by them in filing their ITR within prescribed time limit. Taking into consideration of all these aspects the respondent had rightly rejected the application filed by the petitioner.
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