Authority: High Court at Calcutta
Order Date: 11 September 2026
Case Overview
- Petitioner: NRS Medical College and Hospital Staff Co‑Operative Credit Society Limited, a cooperative society operating a hospital and medical college in Kolkata.
- Respondents: Chief Commissioner of Income Tax‑2, Kolkata and Union of India.
- The petitioner filed its income‑tax return on 6 June 2024, missing the statutory deadline of 30 October 2023.
- An application under section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay was filed.
- The Principal Commissioner of Income Tax (In‑situ), CCIT‑2, Kolkata issued an order dated 25 March 2025 rejecting the condonation, stating that the reason for delay did not constitute genuine hardship, without providing any substantive reasons.
- The petitioner contended that the order was arbitrary, especially since the same authority had previously allowed condonation for earlier years.
Final Outcome
- The Bench (Justice Aryak Dutt) set aside the CCIT‑2 order dated 25 March 2025 as being arbitrary and unreasoned.
- The matter was remanded to the tax authorities to reconsider the application, to pass a reasoned order, and to afford the petitioner an opportunity of hearing.
- The writ petition (WPA 10785 of 2026) was disposed of with no order as to costs.
Topics: Tax Condensation, Cooperative Society Litigation