WP No. 24696 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24696 of 2026 G Thiagarajan No. 61-17 F2 Pavithra Appartments, 2nd Floor, Kumalankuttai, Erode, Tamil Nadu 638011. PAN No. ABKPT4384M ..Petitioner(s) Vs 1. The Commissioner of Income Tax No.1510, Mayflower Midcity Building, Trichy Road, Coimbatore- 641 018. 2. The Income Tax Department Ministry of Finance, Government of India, New Delhi. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Mandamus, directing the 1st respondent to condone the delay in filing the revised returns under section 139(5) of the Income tax Act, 1961 in consonance with the section 119(2)(b) of the Act as per the representation dated 18.03.2026. For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Ms.M.Sheela, Sr. SC Mr.H.Siddarth, Jr. SC ******** https://www.mhc.tn.gov.in/judis WP No. 24696 of 2026 __________ Page2 of 4 ORDER After submitting application dated 18.03.2026 under Section 119(2)(b) of the Income Tax Act, 1961 to condone delay in filing the revised return, the petitioner has approached this Court for a direction in relation thereto. 2. Ms.M.Sheela, learned senior standing counsel and Mr.H.Siddarth, learned junior standing counsel, accept notice for the respondents. 3. The petitioner has prayed for a direction to the first respondent to condone the delay. Under Section 119(2)(b), discretion is vested in the authority to consider and dispose of an application to condone delay after considering genuine hardship. Therefore, a positive direction to condone delay cannot be issued. However, this writ petition is disposed of by directing the first respondent to consider and dispose of application dated 18.03.2026 within six weeks from the date of receipt of a copy of this order. There shall be no order as to costs. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA https://www.mhc.tn.gov.in/judis WP No. 24696 of 2026 __________ Page3 of 4 To 1. The Commissioner of Income Tax No.1510, Mayflower Midcity Building, Trichy Road, Coimbatore- 641 018. 2. The Income Tax Department Ministry of Finance, Government of India, New Delhi. https://www.mhc.tn.gov.in/judis WP No. 24696 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24696 of 2026 09-07-2026 https://www.mhc.tn.gov.in/judis