The Sulur Cooperative Primary Agriculture C PRAKASAM vs The Commissioner of Income Tax, (Appeals) — WP/19164/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 08th June 2026.

Case disposed

CNR: HCMA010848962026

e-Filing Number

05-04-2026

Filing Number

WP/62732/2026

Filing Date

06-Apr-2026

Registration No

WP/19164/2026

Registration Date

08-May-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Income Tax ( 87 )

Judicial Branch

WRITSECTION

Decision Date

08-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 10-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.The Sulur Cooperative Primary Agriculture C PRAKASAM

Respondent(s)

  1. 1.The Commissioner of Income Tax, (Appeals)

  2. 2.The Assessing Officer

Case History

  1. Case disposedDisposed

  2. 08-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    The Madras High Court set aside the Income Tax appellate authority's order rejecting the Sulur Cooperative Primary Agriculture Bank's appeal solely on grounds of delay (1115 days late), and remanded the matter for reconsideration. The Court found that time spent prosecuting a related writ petition could be excluded from the delay calculation, and given the bank's assertion of tax-exempt status, granted it 15 days to file a fresh condonation-of-delay application for appellate consideration on merits. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 08-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 06-Apr-2026

    Case filed

    Registration No. WP/19164/2026

casestatus.in Summary

The Madras High Court set aside the Income Tax appellate authority's order rejecting the Sulur Cooperative Primary Agriculture Bank's appeal solely on grounds of delay (1115 days late), and remanded the matter for reconsideration. The Court found that time spent prosecuting a related writ petition could be excluded from the delay calculation, and given the bank's assertion of tax-exempt status, granted it 15 days to file a fresh condonation-of-delay application for appellate consideration on merits. This case analysis is maintained by casestatus.in based on publicly available court records.

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