IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA WRIT PETITION No.35905/2019((T-IT) BETWEEN:
Udupi District Tappers Co-operative Federation Ltd, R.R. Complex, Kunjal Road, Brahmavara, Udupi District – 576 213, Reptd, by its Secretary incharge –Mr.Ravikara.
…Petitioner (By Sri. Mahesh R. Uppin, Advocate) AND:
1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R.Building, N.G.Road, Attavara, Mangaluru – 575 001.
2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500.
3. Income Tax Officer, Ward -2, Aayakar Bhavan, Adi-Udupi Malpe Road, Udupi – 576 103.
(By Sri. Jeevan J. Neeralgi, Advocate) ..Respondents.
This writ petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash the order dated 31/05/2019 passed by the R-2 marked as Annexure-B and the order dated 21/06/2019 passed by the R-1 marked as Annexure- C etc.
This writ petition coming on for preliminary hearing this day, the Court made the following;
ORDER Learned standing counsel Sri.Jeevan J Neeralgi, accepts notice for respondents.
The petitioner has challenged the order dated 31/05/2019 passed by the second respondent and the order dated 21/06/2019 passed by the first respondent inter alia seeking a direction to the third respondent to pass the order of assessment relating to the assessment year 2018-19 in accordance with law.
2. The petitioner claims to be a Co-operative Society registered under the provisions of the Karnataka Co-operative Societies Act, 1959. The petitioner has filed its returns relating to the assessment year 2018-19 with a delay of 86 days.
3. It is the contention of the petitioner that before the delay was condoned, the Assessing Officer has processed the IT return, however denied the benefits under Section 80 P(2) of the Income Tax Act, 1961 (‘Act’ for short) and served an intimation under Section 143(1) (a) of the Act. The first respondent has rejected the application filed by the petitioner for condonation of delay in submitting the returns. Hence, the present writ petition.
4. The learned counsel appearing for both the parties would submit that the issued involved herein, is no more res integra, in view of the order passed by a co-ordinate Bench of this Court in the case of Balkuru Halu Uthpadakara Sahakari Sangha Ltd., -vs- Prl. Commissioner of Income Tax and Others in Writ Petition No.28871/2019 and allied matters ( D.D. 19/09/2019), whereby this Court has set aside the order impugned therein remanding the matter to the third respondent for re- examination of the petitioner’s claim with regard to their respective returns and for condonation of delay in the light of the decision of the Division Bench of the Delhi High Court in the case of Fibrefill Engineers Vs CIT, reported in (2017) 177 TJ 556 (Del).
5. For the reasons stated in the aforesaid order, the present writ petition deserves to be disposed of in similar terms.
6. Hence, the order at Annexure-C dated 21/06/2019 passed by the first respondent is set aside and the matter is remanded to the first respondent to re-consider the application submitted by the petitioner, in the light of the order of this Court referred to above. Compliance shall be made within a period of three months from the date of receipt of a certified copy of this order.
7. The writ petition stands disposed of, in terms of the above.
Sd/- JUDGE Msu