M/S SHREE VISHALA MAHILA SAHAKAR SANGH NIYAMIT V. INCOME TAX OFFICER WARD 1

WP/105700/2023

AI Insights

The case involves M/s. Shree Vishala Mahila Sahakar Sangh Niyamit, a cooperative society, which faced technical issues preventing them from uploading their income tax returns for the assessment year 2018-19. The petitioner sought a writ of mandamus under Articles 226 and 227 of the Constitution of India, requesting permission to file their income tax return either electronically or in printed form, and to claim deductions under Section 80P of the Income Tax Act in response to a notice issued under Section 148. The court referenced a similar case (W.P.No.201282/2022) where it was decided that the portal should be opened for such submissions, or alternatively, physical submissions should be accepted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 760267 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 24-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.201282/2022
• Laws Referred To: Constitution of India, Karnataka Co-operative Societies Act, 1959, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: H R KAMBIYAVAR
• Keywords: Deduction claim; Income Tax Return; Mandamus; Section 80P; Technical Problem
• Section: 148; 80P; 226; 227

Judgement Text

" - 1 - NC: 2023:KHC-D:13723 WP No. 105700 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 105700 OF 2023 (T-IT) BETWEEN: M/S. SHREE VISHALA MAHILA SAHAKAR SANGH NIYAMIT, (A CO-OPERATIVE SOCIETY ESTABLISHED UNDER THE KARNATAKA CO-OPERATIVE SOCIETEIS ACT, 1959), NEAR BUS STAND, KULAGOD VILLAGE, GOKAK TALUK, BELAGAVI DISTRICT-591310, KARANTAKA, REPRESENTED BY ITS PRESIDENT, SMT. SAROJA KOULAPUR. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD-1, GOKAK, DR. GHOGERI BUILDING, BELGAUM ROAD, GOKAK, KARNATAKA-591307. 2. THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE. …RESPONDENTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING ISSUE A DIRECTION IN THE NATURE OF MANDAMUS TO THE 1ST RESPONDENT AND 2ND RESPONDENT, PERMITTING THE PETITIONER TO FILE, EITHER ELECTRONICALLY OR IN PRINTED PAPER FORM OR ANY OTHER MODE AS THIS HON’BLE COURT MAY THINK FIT, THE RETURN OF INCOME IN RESPONSE TO THE NOTICE ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NUMBER ITBA/AST/S/148-1/2022- MOHANKUMAR B SHELAR Digitally signed by MOHANKUMAR B SHELAR Date: 2023.11.28 11:23:43 +0530 - 2 - NC: 2023:KHC-D:13723 WP No. 105700 of 2023 23/1042567311(1) DATED 06.04.2022 IN ANNEXURE-B ISSUED BY THE 1ST RESPONDENT, WITHIN SUCH TIME AS THIS HON BLE COURT MAY THINK FIT AND ISSUE A DIRECTION IN THE NATURE OF MANDAMUS TO THE 1ST RESPONDENT AND 2ND RESPONDENT, PERMITTING THE PETITIONER TO MADE A CLAIM FOR DEDUCATION UNDER SECTION 80P OF THE ACT IN THE RETURN OF INCOME TO BE FILED IN RESPONSE TO THE NOTICE ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NUMBER ITBA/AST/S/148-1/2022- 23/1042567311(1) DATED 06.04.2022 IN ANNEXURE-B ISSUED BY THE 1ST RESPONDENT THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Heard the learned counsel for the petitioner as well as learned counsel for the respondents. 2. Learned counsel for the petitioner submits that for the assessment year 2018-19, the petitioner was unable to upload the returns on account of technical problem and the present writ petition is filed with a prayer to permit the petitioner to upload the returns electronically or on printed paper or to direct the respondents to open the portals. 3. Learned counsel for the respondents on instructions submits that the issue involved in this case is covered in terms of order passed by Coordinate Bench of - 3 - NC: 2023:KHC-D:13723 WP No. 105700 of 2023 this court in W.P.No.201282/2022. This court in paragraph 8, held as under: “The respondents are directed to open the portal to enable the petitioner to submit his return of income making a claim for deduction under Section 80P of the Act, and if for any reason the portal cannot be opened, the petitioner is permitted to file his return of income in response to the notice under Section 148 of the Act, physically, and the respondents are directed to receive the same and thereafter proceed further in accordance with law. It is needless to state that the authorities have the power to verify the details uploaded.” 4. Under these circumstances, this petition is disposed of in terms of the said order. Hence, the following: ORDER i) The writ petition is allowed. ii) The respondents are directed to open the portal to enable the petitioner to submit his return of income making a claim for deduction under - 4 - NC: 2023:KHC-D:13723 WP No. 105700 of 2023 Section 80P of the Act, and if for any reason the portal cannot be opened, the petitioner is permitted to file his return of income in response to the notice under Section 148 of the Act, physically, and the respondents are directed to receive the same and thereafter proceed further in accordance with law. It is needless to state that the authorities have the power to verify the details uploaded. Sd/- JUDGE MBS/ct-an List No.: 1 Sl No.: 15 "