Marayamuttom Service Co-operative Bank Ltd. No.984 V. The Income Tax Officer Ward No.2(2) and Indian Oil Corporation Ltd. and The Income Tax Officer National Faceless Assessment Centre

WP(C)/32340/2023

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The case involves Marayamuttom Service Co-operative Bank Ltd., which filed a writ petition seeking a mandamus to command the Income Tax Officer and the National Faceless Assessment Centre to open an online window for filing the annual income tax return for the assessment year 2022-23. The petitioner, represented by its secretary, Sindhu S., argued that the delay in filing was due to the late receipt of an audit report from the Co-operative Department, which was necessary for filing the return. The court acknowledged the provisions under Section 139 of the Income Tax Act that allow for late filing under certain conditions and the Commissioner of Income Tax's power to condone such delays.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797799 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: BABU NAIR; SMITHA BABU
• Keywords: Assessment year 2022-23; Audit report; Co-operative Society; Condonation of delay; Income Tax Return; Writ of Mandamus
• Section: 139(1); 139(4); 119(2)(b); 139(8A)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 13TH DAY OF OCTOBER 2023 / 21ST ASWINA, 1945 WP(C) NO. 32340 OF 2023 PETITIONER/S: MARAYAMUTTOM SERVICE CO-OPERATIVE BANK LTD. NO.984, MARAYAMUTTOM P.O., NEYYATTINKARA TALUK, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, SINDHU S., AGED 47 YEARS, W/O.PRAVEEN KUMAR, SANTHI NILAYAM, MARAYAMUTTOM, THIRUVANANTHAPURAM DISTRICT, PIN – 695124 BY ADVS. BABU S. NAIR SMITHA BABU RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD NO.2(2), AYAKKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN – 695003 2 INDIAN OIL CORPORATION LTD. REPRESENTED BY ITS SALES MANAGER, PANAMPILLY NAGAR, KOCHI, ERNAKULAM DISTRICT, PIN – 682036 3 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110 001. OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).32340/2023 2 J U D G M E N T Dated this the 13th day of October, 2023 1. Present writ petition has been filed praying for a writ of mandamus commanding the 1st and 3rd respondents to open online window to the petitioner to enable him to file the annual income tax return for the assessment year 2022-23 (Financial Year-2021-22). 2. Section 139(1) of the Income Tax Act set out time line for filing return of income tax. Admittedly, the petitioner could not file return of his income within the time line prescribed under Section 13(1) of the IT Act. The reason for not filing of the income tax return on time is that the petitioner being a co-operative society, which was required the help of Audit Report from the Co-operative Department of the State and which the petitioner could get after the timeline prescribed under Section 139 (1) of the IT Act got expired. Therefore, the petitioner could not file return of income within the timeline prescribed under the IT Act. 3. If the timeline got expired and the assessee could not file return by 31st December of the Assessment year, then there is a provision under Sub Section (4) of Section 139, which allows the assessees to file the return for any previous year at any time before W.P(C).32340/2023 3 three months prior to the end of the relevant assessment year or before completion of the assessment year, whichever is earlier. There is yet another provision ie., Sub Section (8A) of Section 139, which also permits filing of the updated returns. The Commissioner of Income Tax is empowered under Section 119 (2)(b) of the Act to condone the delay in filing the return on time. 4. Learned counsel for the petitioner submits that he will approach the jurisdictional Commissioner with an application for condoning the delay in filing the return and if the Commissioner condones the delay, he will upload the return of his income, which may be treated as the the return filed on time. 5. Learned counsel for the Revenue Department does not have much objection to the steps suggested by the petitioner, inasmuch as the Act itself empowers the Central Board of Direct Taxes (CBDT) or on delegation of the said power to the Commissioner to condone the delay in filing the income tax return on time. 6. Therefore, this writ petition is disposed of with liberty to the petitioner to approach the jurisdictional Commissioner with an application for condoning the delay, within a period of 15 days from today. If such an application is made, the jurisdictional Commissioner will decide the application expeditiously, in accordance with law, after W.P(C).32340/2023 4 affording an opportunity of hearing to the petitioner. With the aforesaid direction, this writ petition stands disposed of. Sd/- Dinesh Kumar Singh, Judge sou. W.P(C).32340/2023 5 APPENDIX OF WP(C) 32340/2023 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE RETURNS FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2023- 2024 ON 27-9-2023 EXHIBIT P2 TRUE COPY OF THE DETAILS REGARDING THE TDS DEDUCTIONS MADE BY THE 2ND RESPONDENT "