The assessee society filed it’s return of income for the Asstt. Year: 2018–19 on 10–11–2018 wherein the deduction u/s 80P was claimed.  The return of income was processed u/s 143(1) vide intimation dtd. 02–07–2019 followed by the regular assessment u/s 143(3) r.w.s. 144B of the Act with denial of deduction u/s 80P of the Act.  The AO denied the deduction u/s 80P for the delay of 18 days in filing the return of income before the due date u/s 139(1) of the Act. Aggrieved with the assessment order, the assessee society preferred an appeal before the CIT (Appeals).  In the meantime, the CBDT issued the Circular No. 13/2023 dtd. 26–07–2023 authorizing CCsIT/DGsIT to condonation the delay in filing income tax returns by cooperative societies claiming deduction under section 80P for various assessment years starting from 2018–19.  Accordingly, the assessee society filed an application on 19–10–2023 with the Chief CIT placing reliance upon the CBDT’s Circular (supra).  The Chief CIT passed the order dtd. 04–07–2024 rejecting the application for condonation of delay of 18 days. On Writ Petition, the Court observed and held that the assessee society has filed the return of income delayed by 18 days and the delay occurred due to reasons beyond its control.  The Court also referred the CBDT’s Circular (supra) and held that the delay in filing the return of income was to be condoned and the order passed by the CCIT is liable to be quashed. Referred, Sullia Taluk Womens Multi-Purpose Co-operative Society Ltd. v Dy. CIT (2024) 158 taxmann.com 177 (Karn)(HC)   (AY. 2018-19)