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CBDT Circular No. 13/2023 (26.07.2023) - Provides relief to cooperative societies by allowing condonation of delay in filing returns, especially when delays are caused due to genuine reasons such as late furnishing of audit reports under state laws. It emphasizes that delays beyond the prescribed period under Section 139(1) can be condoned by the competent authority upon merit SREE BASAWESHWAR VYASAYA SEVA SAHAKARI BANK LIMITED DEVIHOSUR HAVERI vs INCOME TAX OFFICER WARD-1 HAVERI - Income Tax Appellate Tribunal, Karkoodalpatty Primary Agricultural, Co-op. Credit Society Ltd. vs The Chief Commissioner of Income Tax - Madras, Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson vs Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001 - Madras, Andoor Primary Agricultural vs Union of India - Madras, ANDOOR PRIMARY AGRICULTURAL vs Union of India Represented b - Madras, Dared Seva Sahkari Assessment Unit, Mandali Ltd., Dared, Bhavnagar vs Jashonath Chowk, Nakubaug, Bhavnagar - Income Tax Appellate Tribunal.
Applicability - The circular is specifically aimed at cases where the delay in filing returns is due to reasons recognized as genuine hardships, and it encourages authorities to exercise discretion for condonation, thereby preventing automatic penalties or disallowances Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson vs Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001 - Madras, Karkoodalpatty Primary Agricultural, Co-op. Credit Society Ltd. vs The Chief Commissioner of Income Tax - Madras.
Judicial Consideration - Courts have acknowledged the significance of Circular No. 13/2023 in mitigating hardships faced by taxpayers, including cooperative societies, and have highlighted that non-application of condonation despite citing the circular can render claims invalid SREE BASAWESHWAR VYASAYA SEVA SAHAKARI BANK LIMITED DEVIHOSUR HAVERI vs INCOME TAX OFFICER WARD-1 HAVERI - Income Tax Appellate Tribunal, Karkoodalpatty Primary Agricultural, Co-op. Credit Society Ltd. vs The Chief Commissioner of Income Tax - Madras.
Related Circulars - Circular No. 14/2024 (30.10.2024) extends similar relief, reinforcing the CBDT's approach to condonation of delays in various contexts, including assessments and filings Andoor Primary Agricultural vs Union of India - Madras.
Limitations - The circulars do not automatically guarantee condonation; taxpayers must formally apply for it, and authorities are required to exercise their discretionary powers based on merit Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson vs Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001 - Madras.
Overall Impact - The Circular No. 13/2023 aims to provide a pragmatic approach, reducing penal consequences for genuine delays, especially for cooperative societies, and aligns administrative practices with the principles of fairness and hardship mitigation SREE BASAWESHWAR VYASAYA SEVA SAHAKARI BANK LIMITED DEVIHOSUR HAVERI vs INCOME TAX OFFICER WARD-1 HAVERI - Income Tax Appellate Tribunal, Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson vs Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001 - Madras.

Analysis and Conclusion:
CBDT Circular No. 13/2023 (26.07.2023) plays a pivotal role in facilitating the condonation of delays in filing income tax returns for cooperative societies and other entities facing genuine hardships. While it offers a beneficial mechanism, its effectiveness hinges on proper application by taxpayers and exercise of discretion by authorities. Courts recognize its importance in ensuring fairness, but non-application or misinterpretation can lead to adverse rulings. The circular, along with subsequent Circular No. 14/2024, reflects the CBDT's intent to promote a lenient and equitable tax administration framework.

Search Results for "Circular 13 of 2023 Cbdt"

SREE BASAWESHWAR VYASAYA SEVA SAHAKARI BANK LIMITED DEVIHOSUR HAVERI vs INCOME TAX OFFICER WARD-1 HAVERI

2025 Supreme(Online)(ITAT) 1965 • India - Income Tax Appellate Tribunal (Bangalore Bench)

SHRI WASEEM AHMED, J

10.3 It is also noted that the assessee cited CBDT Circular No. 13/2023, which allows condonation of delay in verification for cooperative societies in genuine cases. ... The learned CIT(A) found that the appellant cited CBDT Circular No. 13/2023, which allows condonation in specific cases for cooperative societies, but it failed to apply for condonation, making the argument inapplicable. Therefore, based on these findings, the ld. ... While it is t....

Brammapuram PACCS Ltd Y 210, Rep. by Secretary, Mrs.Usha David Johnson vs Union of India, Rep. by the Secretary, Ministry of Finance, Income Tax Department, North Block, New Delhi – 110001

2025 Supreme(Online)(Mad) 66504 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS

C. Saravanan, J

circulars, including Circular No. 13/2023 dated 26.07.2023 and Circular No. 14/2024 dated 30.10.2024, and subsequent Circular No ... ... ... Issues: The main issues addressed include whether the delay in filing returns can be condoned and how recent CBDT circulars ... circulars within six months. ... The learned counsel for the petitioner would draw attention to the Circular No.13#HL_E....

Karkoodalpatty Primary Agricultural, Co-op. Credit Society Ltd. vs The Chief Commissioner of Income Tax

2025 Supreme(Online)(Mad) 55072 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS

KRISHNAN RAMASAMY, J

That apart, the respondent ought to have considered the CBDT Circular No.13 of 2023 dated 26.07.2023, which is specifically issued to mitigate the hardship faced by assessees in filing the return of income within due date arising due to delay in furnishing the audit report under the State Laws and condone ... (ii) On 25.09.2023, the petitioner filed an application under Section 119(2) before the respondent seeking to condone the delay in filing return of income for AY 2018-19 and the ....

Andoor Primary Agricultural vs Union of India

2025 Supreme(Online)(Mad) 76302 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS

HONOURABLE MR. JUSTICE G.R.SWAMINATHAN

Circular No.13/2023 dated 26.07.2023 and 14/2024 dated 30.10.2024 and pass such further or other orders. ... Circular No. 13/2023 dated 26.07.2023 and 14/2024 dated 30-10-2024 and pass such other or further orders. ... the time under Section 139(1) in line with CBDT Circular No. 13/2023 dated 26.07.2023 and 14/2024 dated 30-10-2024 and pass such other or further....

ANDOOR PRIMARY AGRICULTURAL vs Union of India Represented b

2025 Supreme(Online)(Mad) 76304 • India - IN THE HIGH COURT OF JUDICATURE AT MADRAS

HONOURABLE MR. JUSTICE G.R.SWAMINATHAN

Circular No.13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024. ... Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders. ... Circular No. 13/2023 dated 26-07-2023 and 14/2024 dated 30-10-2024 and pass such other or further orders. ... Circular No. 13/2023 dated 26-07-#HL_....

THE TARKWARI CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD. HAMIRPUR vs INCOME TAX OFFICER HAMIRPUR

2025 Supreme(Online)(ITAT) 617 • India - Income Tax Appellate Tribunal (Chandigarh Bench)

SHRI. VIKRAM SINGH YADAV, AM

(Paras 12, 13) ... ... (B) Jurisdiction - The CPC cannot make disallowances based on belated ... (Paras 12, 13) ... ... Facts of the case: ... The assessee, a primary Agriculture Co-operative ... It was submitted that even the CBDT Circular vide its Circular No. 13/2023 dt. 26/07/2023 has realized the hardship which is caused to the Cooperative Societies whereby the claim of deduction under section 80P has been denied on account of delay in gett....

CHENNITHALA THRIPERUMTHURA SERVICE CO-OPERATIVE BANK LTD. vs INCOME TAX OFFICER

2025 Supreme(Online)(Ker) 49833 • India - IN THE HIGH COURT OF KERALA AT ERNAKULAM

A.MUHAMED MUSTAQUE, HARISANKAR V. MENON, JJ

by CBDT. ... regarding non-filing of tax returns for the financial year 2017-18 and claimed that benefits under Section 80P were applicable as per Circulars ... He would further rely on Circular No.13/2023 dated 26.07.2023 and Circular No.14/2024 dated 30.10.2024, both issued by the CBDT, in support of the contention that even in cases of the present nature, a remedy of condonation of delay in filing of returns, specifically with reference to the ded....

Bawa Float Glass Ltd. Kanpur vs DCIT Central Circle-06 New Delhi

2024 Supreme(Online)(ITAT) 4 • India - Income Tax Appellate Tribunal

SHRI SAKTIJIT DEY, VP, SHRI PRADIP KUMAR KEDIA, AM

(A) Income Tax Act, 1961 - Sections 153A and 153D - CBDT Circular No. 19/2019 - Assessee challenged the validity of assessment order ... Circular No. 19/2019, rendering the assessment order invalid. ... circulars, and failure to do so invalidates the assessment order. ... as the same is in violation of CBDT Circular No.19/2019 requiring DIN therefore order of assessment dated 13.05.2021 u/s 153A of the Act read with section 143(3) of the Act deserve to be quashed as s....

Dared Seva Sahkari Assessment Unit, Mandali Ltd., Dared, Bhavnagar vs Jashonath Chowk, Nakubaug, Bhavnagar

2024 Supreme(Online)(ITAT) 1690 • India - Income Tax Appellate Tribunal (Ahmedabad Bench)

Shri Ramit Kochar, AM, Shri T.R. Senthil Kumar, JM

However, we have observed that CBDT in exercise of its power 119(2)(b) of the 1961 Act has issued Circular No.13/2023 dated 26.07.2023 in F.No. 173/21/2023- ITA -1 , to deal with the cases where deduction u/s 80P could not be granted owing to return of income being filed beyond the due date specified u/s 139(1), and its condonation by merits by the Competent Authority as specified in the aforesaid Circular . ... ITBA/NFAC/S/250/2023-24/1063573997(1) ....

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs HEIDRICK AND STRUGGLES INC.

2023 Supreme(Online)(DEL) 17692 • India - Delhi High Court

aforementioned circular issued by the CBDT. ... (iv) The CBDT‟s Circular No.14/1955 dated 11.04.1955 was applicable in the instant case, which, inter alia, casts a duty on the officers of the appellant/revenue to draw the attention ... 13. ... (x) Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:01.08.2023 15:20:13 Signature Not Verified ... Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:01.08.2023 15:20:#HL_....

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