APHC010533622024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

TUESDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.27631, 27659, 27682 & 27689 of 2024 WRIT PETITION NO: 27631/2024 Between:

1. Y ADIKI PRIMARY AGRICULTURAL AND CREDIT SOCIETY, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER YADIKI VILLAGE PA. YADIKI MANDAL ANANTAPUR 515408, ANDHRA PRADES ...PETITIONER AND

1. C HIEF COMMISSIONER OF INCOME TAX, IT TOWER, AC Guards, Masab Tarik, Hyderabad, Andhra Pradesh, 500004 ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a writ, direction or order in the nature of writ of Certiorarified to call for the records in the file of the Respondent and quash the impugned order passed by the Respondent under section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred Mandamus to as Act ) in DIN and Order No. ITBA/COM/F/17/2023-24/1058147947(1 )dated 22/11/2023 in PAN- AAATY3013H for the Assessment Year 2019-20 and direct the Respondent to condone the delay in filing return of income u/s

139(1) of the Income Tax Act, 1961 (ACT) and pass such IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased be pleased to dispense with the production of the original of the Impugned Order under section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as “Act”) in DIN and Order No.ITBA/COM/F/17/2023- 24/1058147947(1) dated 22/11/2023in PAN- AAATY3013H for the Assessment Year (AY) 2019-20 and pass such IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to Grant leave to the Respondents to file the counter affidavit in W.P. No. 27631 of 2024 by condoning the delay in the interest of justice and also direct that the said counter affidavit be taken on record and or Pass Counsel for the Petitioner:

1. UTTARA LEGAL Counsel for the Respondent:

1. Y N VIVEKANANDA The Court made the following Common Order:

(per Hon‟ble Sri Justice R. Raghunandan Rao)

As the issues raised in all these Writ Petitions, relate to the meaning of „genuine difficulties‟, for which delay in filing returns etc., can be condoned, they are being disposed of, by way of this Common Order.

2. The petitioners in all these Writ Petitions are Primary Agricultural & Credit Societies, situated in Anantapur District. The petitioners were required, to file their returns, in relation to their income, for the assessment year, 2019- 2020. The last date for filing of such returns was 31.10.2019. However, the petitioners did not choose to file their returns within the said stipulated time. The Income Tax Authorities, after coming to know about the non-filing of such returns, issued Notices under Section 148 of the Income Tax Act, 1961 (herein referred to as „the Act‟). After receipt of these notices, the petitioners had filed their returns.

3. The petitioners, after filing their returns, also sought condonation of delay in the filing of these returns, under Section 119(2)(b) of the Act. These applications were rejected by the Chief Commissioner of Income Tax.

4. The details of the notices, which were issued, the dates on which the returns were filed, the dates on which applications to condone delay and the dates on which these applications were dismissed, are set out in the table below:

5. Before going into the facts and merits of these cases, certain background facts and provisions of Law are required to be noticed.

6. The Primary Agricultural Cooperative Societies, had earlier been exempted from filing their returns of income, by virtue of Sect