COMMON ORDER

1.Heard both sides.

2.The petitioners are primary agricultural cooperative credit societies. They claim exemption under Section 80P of the Income Tax Act, 1961. For sustaining such claim, they have to file their returns which should be accompanied by a statutory auditor's report. In the case on hand, returns were not filed in time. The petitioners would claim that they were not served with the copy of the auditor's report in time and that is how the delay in question had taken place.

3.Explanation given by the petitioners does not appear to be all that convincing. Be that as it may, the Hon'ble Division Bench in WA(MD)No.2334 of 2025 dated 13.08.2025 had taken an indulgent view and exercised its jurisdiction for the purpose of condoning the delay and for acceptance of returns in accordance with the provisions of the Act and Rules. The very same approach has been adopted by a learned Judge of this Court vide order dated 13.08.2025 in WP(MD)Nos.22108 of 2025 etc., batch.

4.Respectfully adopting the very same approach, I quash the orders impugned in these writ petitions. The delay occasioned in filing the returns stands condoned. These writ petitions are allowed accordingly.