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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson – Appellant
Versus
Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001 – Respondent
| Table of Content |
|---|
| 1. petitioners seek delay condonation under income tax act. (Para 1 , 2) |
| 2. reference to cbdt circulars for delay condonation. (Para 3) |
| 3. (Para 4) |
| 4. respondents to reconsider applications per specified guidelines. (Para 5) |
| 5. petitioners to be heard before final decisions. (Para 6) |
| 6. writ petitions disposed with observations. (Para 7) |
COMMON ORDER
By this common order, these Writ Petitioners have been disposed of at the time of admission with the consent of the learned counsel for the petitioner and the learned counsel for the respondents 1 and 3 and the learned Senior Standing Counsel for the respondents 2 and 4.
2. In these Writ Petitions, the respective petitioners have been prayed for a Mandamus to direct the fourth respondent to consider their respective applications filed for condoning delay in filing return for availing benefit of Section 80P exemption from the respective Assessment orders of the respective Writ Petitioners.
3. The learned counsel for the petitioner would draw attention to the Circular No.13/2023 of Central Board of Direct Tax dated 26.07.2023 and Circular No.14/2024 of Central Board of Direct Taxes dated 30.10.2024.
4. In this connection, the lear
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