Dr. Bhavana Narendra Ashar V. The Assistant Commissioner of Income Tax of Income Tax Circle 2(2)(1), Bengaluru and Income Tax Officer Ward 2(2)(3), Bengaluru and The Centralized Processing Cell Income Tax Department - CPC and The Principal Commissioner of Income-Tax-2

WP/35773/2025

AI Insights

Dr. Bhavana Narendra Ashar, a medical practitioner, filed a writ petition against the Assistant Commissioner of Income Tax and other related officials, seeking the processing of her income tax returns for the assessment years 2017-18 and 2018-19, which she filed on 02.08.2023. Despite the returns being filed, the petitioner alleged that the returns were not processed, and the refunds claimed were not issued. The respondents attributed the delay to technical glitches in the e-filing system, citing a circular that allowed them until 31.03.2026 to rectify these issues. The court, after hearing both parties, directed the respondents to process the returns and issue the refunds with interest as applicable, emphasizing the need for timely compliance with legal and procedural norms.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822308 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 08-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: AJITH
• Keywords: Condonation of delay; E-filing; Income Tax Return; Refund; Technical glitches
• Section: 244A; 119(2)(b); 226

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35773 OF 2025 (T-IT) BETWEEN: 1. DR BHAVANA NARENDRA ASHAR AGE ABOUT 55 YEARS OCC: MEDICAL PRACTITIONER RESIDING AT 3H, KINGS CREST APARTMENT, 8 MILLERS ROAD, CANTONMENT, BENGALURU -560095. PAN AJAPA0772G …PETITIONER (BY SRI. AJITH V., ADVOCATE FOR SRI. B.S.BALACHANDRAN, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX OF INCOME TAX CIRCLE 2(2)(1), BENGALURU BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095. 2. INCOME TAX OFFICER WARD 2(2)(3), BENGALURU BMTC BUILDING, Printed from counselvise.com Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095. 3. THE CENTRALIZED PROCESSING CELL INCOME TAX DEPARTMENT - CPC CENTRE, POST BAG 1, ELECTRONIC CITY, BENGALURU - 560500. REPRESENTED BY DEPUTY DIRECTOR INCOME TAX 4. THE PRINCIPAL COMMISSIONER OF INCOME-TAX-2 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560095. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE FOR R1, R2 & R4; SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R3) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A DIRECTING RESPONDENT NO.1 TO FORTHWITH A. ACCEPT AND PROCESS THE RETURN OF INCOME FILED BY THE PETITIONER ON 02.08.2023 FOR THE AY 2017-18 IN E-FILING ACKNOWLEDGEMENT NO.158155260020823 (ANNEXURE 'C') AND ISSUE REFUND OF RS.1,41,060/-CLAIMED THEREIN AND ETC. Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"i. issue a writ of mandamus or any other appropriate writ, order, or direction, directing Respondent No.1 to forthwith: a. accept and process the return of income filed by the Petitioner on 02.08.2023 for the AY 2017-18 in E-filing Acknowledgment No.158155260020823 (ANNEXURE 'C') and issue refund of Rs.1,41,060/- claimed therein; and b. accept and process the return of income filed by the Petitioner on 02.08.2023 for the AY 2018-19 in E-filing Acknowledgement No.158354830020823 (ANNEXURE 'C1') claimed therein. ii. direct Respondent No.1 to issue the consequential refunds due to the Petitioner along with statutory interest under section 244A of the Act from the date of filing of return on 02.08.2023 within such time as may be fixed by this Hon'ble Court; Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 iii. pass such other writ, order, or direction as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.\" 2. Heard the learned counsel for the petitioner, learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 17.07.2022, the application filed by the petitioner for condonation of filing income tax returns for the assessment years 2017-18 and 2018-19 was allowed by respondent No.4, who directed respondent No.1 to process the income tax returns and admit the claim of refund sought for by the petitioner, by holding as under: \"Annexure - B Order under Section 119(2)(b) of the Income tax act, 1961 (in terms of Board's Circular No.9/2015 in F.No.312/22/2015-OT, dated 09.06.2015) The assessee, Dr. Bhavana Ashar has filed a petition on 09.02.2022 u/s 119(2)(b) of the Income Tax Act, 1961 seeking condonation of the delay in filing the returns of income beyond the specified due dates for the Assessment year(s) 2017-18. Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 2. Considering the submissions made by the assessee, the facts of the case and the recommendations of Range Head & Jurisdictional Assessing Officer, the assessee's case is a fit case for condonation of delay and by virtue of powers u/s. 119(2)(b) of the Income Tax Act, 1961, the delay in filing the return of the income for the A.Y. 2017-18 is hereby condoned. However, the delay being on the part of the assessee, no interest u/s 244A can be granted while issuing the refund, if any. 3. Further, on filing of return of income by the assessee, the A.O is directed to process the return and admit the claim of refund in accordance with law, if the following conditions are satisfied: i) The refund arises as a result of excess tax deducted at source and the amount does not exceed the prescribed monetary limit ii) The refund claimed is not supplementary in nature iii) The income of the assessee in not assessable in the hands of another person under any other provisions of the Act. iv) No interest will be admissible on belated claim of refunds.\" Annexure-B1 Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 Order under Section 119(2)(b) of the Income tax act, 1961 (in terms of Board's Circular No.9/2015 in F.No.312/22/2015-OT, dated 09.06.2015) The assessee, Dr. Bhavana Ashar has filed a petition on 09.02.2022 u/s 119(2)(b) of the Income Tax Act, 1961 seeking condonation of the delay in filing the returns of income beyond the specified due dates for the Assessment year(s) 2018-19. 2. Considering the submissions made by the assessee, the facts of the case and the recommendations of Range Head & Jurisdictional Assessing Officer, the assessee's case is a fit case for condonation of delay and by virtue of powers u/s. 119(2)(b) of the Income Tax Act, 1961, the delay in filing the return of the income for the A.Y. 2018-19 is hereby condoned. However, the delay being on the part of the assessee, no interest u/s 244A can be granted while issuing the refund, if any. 3. Further, on filing of return of income by the assessee, the A.O is directed to process the return and admit the claim of refund in accordance with law, if the following conditions are satisfied: i) The refund arises as a result of excess tax deducted at source and the amount does not exceed the prescribed monetary limit Printed from counselvise.com - 7 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 ii) The refund claimed is not supplementary in nature iii) The income of the assessee in not assessable in the hands of another person under any other provisions of the Act. iv) No interest will be admissible on belated claim of refunds.\" 4. It is the grievance of the petitioner that despite the petitioner filing a revised returns on 02.08.2023 through the e-filing portal correctly declaring income under 'income from profession' and claiming refund of Rs.1,41,060/- for the assessment year 2017-18 and Rs.1,19,460/- for the assessment year 2018-19, the respondents are not processing the said returns and as such, the petitioner is before this Court by way of the present petition. 5. Learned counsel for the respondent - revenue submit that due to technical problem / glitches in the e-portal and the system, the respondents were not in a position to process the return filed and as per the Circular No.07/2025 dated 25.06.2025, the respondents have time up to 31.03.2026 to rectify the defects Printed from counselvise.com - 8 - HC-KAR NC: 2025:KHC:51772 WP No. 35773 of 2025 and process the returns and the same would be done in accordance with law. 6. In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to direct the respondents to process the return of income filed by the petitioner on 02.08.2023 for assessment year 2017-18 vide Annexure-C and assessment year 2018-19 vide Annexure-C1 and consider the claim of the petitioner for refund together with applicable interest, in accordance with law, as expeditiously as possible and at any rate before 31.03.2026. Subject to the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 13 Printed from counselvise.com "