M/s Visakha Academy of Para Medical Sciences Charitable Trust V. The Commissioner of Income Tax (Exemptions), Andhra Pradesh, Telangana & Odisha and The Income Tax Officer (H. Ors.), O/o the Commissioner of Income Tax (Exemptions), Andhra Pradesh, Telangana & Odisha and The Assistant Director of Income Tax, Centralised Processing Center, Income Tax Department and The Income Tax Officer (Exemptions), Visakhapatnam

WP/758/2021

AI Insights

The case involves M/s Visakha Academy of Para Medical Sciences Charitable Trust, which filed a writ petition against the Commissioner of Income Tax (Exemptions) and others, challenging the rejection of their application for condonation of delay in filing Form-9A for the Assessment Year 2016-17. The petitioner argued that the rejection was mechanical, arbitrary, and in violation of the principles of natural justice, despite the issuance of several CBDT circulars that allowed for such condonation under specific circumstances. The respondents contended that the delay was not adequately justified and that the application was filed significantly late without sufficient reasons. The court found that the Commissioner did not adequately consider the intent of the CBDT circulars and the specific circumstances of the case, leading to the decision to remit the matter back for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 685270 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 22-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K MAMATA; K RAJI REDDY
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Year 2016-17; Condonation of delay; Form No.9A; Income Tax Exemptions; Writ of Mandamus
• Section: 154; 143(1); 12A; 11(1); 226

Judgement Text

"[ 33861 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SECOND DAY OF AUGUST TWO THOUSAND AND TWENTYTHREE PRESENT THE HONOURABLE SRt JUSTICE P.SAi' KOSHY AND THE HONOURABLE SRI JUSTTCE LAXMI NARAYANA ALISHETTY WRIT PETITION NO:758 OF 2O21 Petition under Article 226 of the cons{itution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction, declaring the order of the 1st Respondent, dated 19.0g.2020, vide F.No. clr(E)/Hyd/3991119(21(b)t2o1g-20, refusing to condone the delay in filing Form No, 9A, for the Assessment Year 2016 - 17, being the application for exercise of Between M/s Visakha Academy ot Para Medical Sciences Charitable Trust, 1_g1_2, MIG - 4, Sector - 5, MVP Colony, Visakhapatnam: S30 0.t7, Andhra irradesh. f9Opsg1t9-A_ -..b.V^ i!. Secrbtary, Mr. Kodali Venkata namein,. S/o Mr. K.S.R.N.V. Subba Rao. ...PETITIONER AND I . The Commissioner of lncome Tax (Exemptions), Andhra pradesh, Telangana & Odisha, 2nd Floor, Aayakai Bhavan, 6pposite LB Stadium, Basheerbagh, Hyderabad - SO0 004, T6langana. 2. The lncome Tax Officer (H. Ors.), O/o the Commissioner of lncome Tax (Exemptions), Andhra Pradesh, T'elangana & Odisha, 2nd Floor, Aavafir Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad '-506004, Telangana. 3. The Assistant Director of lncome Tax, centralised processing center, lncome ]91 D-e_pgJtment,. Posr Bag No. 2, Etectronic City post Ofrce, earigitoie _ 560 500, Kamataka. 4. The lncome Tax Officer (Exemptions), Visakhapatnam, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 O2O ...RESPONDENTS L I I I I i ; i t' I. ii ii l, ' option under clause (2) of the Explanation 1 to Sec. 1 1 (1 ) of the lncome Tax Act, 1961 , as bad in lavr, illegal and violative of principles of natural Justice, bereft of valid reasons, and lhat it has been rejected in a mechanical and arbitrary fashion in total disregard ol the statute, consequently set aside the same and direct the Respondents to condone the delay and accept the applicati