J AND J ASSOCIATES V. THE INCOME TAX OFFICER

WP(C)/26869/2022

AI Insights

The case involves J and J Associates, a firm represented by its managing partner, who filed a writ petition against the Income Tax Officer and the Assistant Commissioner of Income Tax. The grievance was that TDS deducted in the name of the managing partner was not credited to the firm's account. The court considered the provisions of Rule 37BA of the Income Tax Rules, which allows for the transfer of TDS credit under certain conditions. The Standing Counsel for the department suggested that compliance with sub-rule (2) of Rule 37BA could facilitate the transfer of credit. The court's decision to dispose of the writ petition was based on this procedural compliance, directing the department to assist the petitioner in uploading the necessary documents for the credit transfer.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 682874 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-08-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Rules
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M S DHARSAN
• Keywords: Income Tax; Rule 37BA; TDS credit transfer
• Section: 37BA

Judgement Text

"W.P(C) .26869/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 26869 OF 2022 PETITIONER/S: J AND J ASSOCIATES VANACHIRAKKAL HOUSE, THENGODE P.O, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, PIN - 682021 BY ADV M.S.AMAL DHARSAN RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD - 2(1), KOCHI, PIN - 682016 2 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2(2), KOCHI, PIN – 682016 SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) .26869/22 2 JUDGMENT Petitioner is aggrieved by the fact that certain TDS deducted in the name of the managing partner of the petitioner firm has not been given credit to in the name of the firm. It is submitted that initially, some of the works undertaken by the petitioner firm were executed in the name of the managing partner Mr.V.K. Viju and while making payments, the Government department, for which the work was done, had deducted tax and paid it to the credit of the managing partner. 2. When this matter is taken up for consideration today, the learned Standing Counsel for the department points out the provisions of Rule 37BA of the Income Tax Rules and states that on the procedure contemplated therein in sub-rule (2) of Rule 37BA being complied with, the credit can be transferred. He submits that on a request being made, a link can be provided for enabling compliance with the procedure contemplated by sub-rule(2) of Rule 37BA of the Income Tax Rules. 3. Taking note of the above submission, this writ petition will stand disposed of directing that on a proper application being made, the Income Tax department will provide a link for uploading the documents necessary for transfer of credit of TDS from the managing partner of the petitioner firm to the account of the firm, subject to compliance with all procedural formalities. Proceedings, if any, initiated against the petitioner for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance for a period of two W.P(C) .26869/22 3 months to enable the petitioner to avail the option under Rule 37BA(2) of the Income Tax Rules. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE okb/ //True copy// P.S. to Judge W.P(C) .26869/22 4 APPENDIX OF WP(C) 26869/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ITR V FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2007-08 Exhibit P2 TRUE COPY OF THE ITR V FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11 Exhibit P3 TRUE COPY OF THE ITR V FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2011-12 Exhibit P4 TRUE COPY OF THE ITR V FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14 Exhibit P5 TRUE COPY OF THE ITR V FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 01/07/2022 IN WPC 6806/2022 Exhibit P7 TRUE COPY OF THE REPRESENTATION DATED 01/08/2022 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT "