M/S SIR M VISHWESHWARAIAH SOUHARDA SAHAKARI NIYAMIT V. INCOME TAX OFFICER

WP/201282/2022

AI Insights

The case involves M/s. Sir M.Vishweshwaraiah Souharda Sahakari Niyamit, represented by its president, Sri Shrishailappa Gurappa Sarashetti, who filed a writ petition against the Income Tax Officer and the Principal Commissioner of Income Tax. The petitioner sought permission to file an income tax return either electronically or in printed form in response to a notice under Section 148 of the Income Tax Act, 1961. The petitioner faced technical difficulties in uploading the return and was not allowed to submit it physically. The court referenced a similar case (W.P.No.104152/2021) where it had previously directed the authorities to allow physical submission if electronic submission was not feasible.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 754063 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 23-06-2022
• Assessment Year: misc
• Other Referred Cases: W.P.No.104152/2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THULAJAPPA KALABURAGI
• Assessee Lawyers: GOPALKRISHNA YADAV; ASHOK KULKARNI
• Keywords: Deduction claim; Electronic Filing; Income Tax Return; Mandamus; Physical filing; Technical difficulties
• Section: 148; 80P; 226; 227

Judgement Text

"WP 201282/2022 - 1 - IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 23RD DAY OF JUNE 2022 BEFORE THE HON’BLE MR.JUSTICE S.VISHWAJITH SHETTY W.P.No.201282/2022 (T-IT) BETWEEN: M/s. Sir M.Vishweshwaraiah Souharda Sahakari Niyamit, Ram Mandir Cross Road, Vijayapura - 586 101, Karnataka, Rep. by its President Sri Shrishailappa Gurappa Sarashetti. …PETITIONER (By Sri Gopalkrishna B.Yadav & Sri Ashok A.Kulkarni, Advs.) AND: 1. Income Tax Officer, Ward 1 & TPS, Aayakar Bhavan, Near All India Radio, Athani Road, Vijayapura, Vijayapura - 586 104, Karnataka. 2. Principal Commissioner of Income Tax, Hubballi, C.R.Building, Navanagar, Hubballi - 580 025, Karnataka. …RESPONDENT (By Sri Thulajappa Kalaburagi, Adv.) This writ petition is filed under Articles 226 & 227 of the Constitution of India, praying to direct respondent no.1 to WP 201282/2022 - 2 - permit the petitioner to file either electronically or in printed form or any other mode, the return of income in response to the notice dated 07.04.2022 issued under Section 148 of the Act at Annexure-C & etc. This petition coming on for Preliminary Hearing, this day, the Court made the following: ORDER 1. The petitioner-assessee has filed the instant writ petition seeking for the following reliefs: a) Issue a direction in the nature of mandamus to the 1st respondent, permitting the petitioner to file, either electronically or in printed form or any other mode as this Hon'ble Court may think fit, the return of income in response to the notice issued under Section 148 of the Act bearing DIN and Notice No.ITBA/AST/S/148_1/2022- 03/1042603293(1) dated 07.04.2022 in Annexure 'C' issued by the 1st respondent, within such time as this Hon'ble Court may think fit. b) Issue a direction in the nature of mandamus to the 1st respondent, permitting the petitioner to make a claim for deduction under Section 80P of the Act in the return of income to be WP 201282/2022 - 3 - filed in response to the notice under Section 148 of the Act bearing DIN and Notice number ITBA/AST/S/ 148_1/2022-23/1042603293(1), dated 07.04.2022 in Annexure 'C' issued by the 1st respondent. c) Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity. 2. Heard the learned Counsel for the petitioner as well as the learned Counsel for the respondents. 3. It is the grievance of the petitioner that after receipt of the notice under Section 148 of the Income Tax Act, 1961 (for short, 'the Act'), he intended to make a claim for deduction under Section 80P of the Act in the return of income to be filed in response to the notice issued under Section 148 of the Act. But due to some technical difficulties, he was not in a position to upload the return of income. He submits that in the event if the claim for deduction is made, the system is not accepting the return of income. It is under these circumstances, he has approached this Court in this writ petition. WP 201282/2022 - 4 - 4. Learned Counsel for the petitioner submits that an opportunity is required to be given to the assessee to submit his return of income making a claim for deduction which he is legally entitled for. In the event if there is any difficulty in filing the return of income electronically, the respondents are required to accept the same physically, but for the reasons best known to them, the respondents are not receiving the same physically, and therefore, the petitioner is before this Court. He submits that in identical circumstances, this Court in W.P.No.104152/2021 disposed of on 10.11.2021 had issued necessary directions to the respondent-authorities to open the portal to enable the petitioner to upload necessary forms and if the portal cannot be opened, to permit the assessee to file hard copies of the said forms. 5. Learned Counsel for the respondents does not dispute the said submission made by the learned Counsel for the petitioner. 6. This Court in W.P.No.104152/2021, in paragraph 13 & 14 has held as under: WP 201282/2022 - 5 - \"13. Be that as it may, what is sought by the assessee herein is for an opportunity to upload Tran 1 form containing the details of the transaction conducted by the Assessee prior to 27.12.2017, the filing of the form by itself would not entitle the assessee for any particular credit input or otherwise, the same would always be subject to scrutiny by the authority and if there are any false information found in the information which is uploaded by way of the above forms, the authorities have necessary powers under the Act to deal with the same. 14. In view of the above, writ petition is partially allowed. A certiorari is issued, the closure of the grievance ticket raised by the petitioner vide Annexure-H is quashed. A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms, if the portal cannot be opened to permit the assessee to file hard copies of the said form and act thereon. It is needless to say that the authorities have the necessary powers to verify the details uploaded.\" 7. Under the circumstances, even this petition is disposed of in terms of the said order. Accordingly, the following order: WP 201282/2022 - 6 - 8. The writ petition is partly allowed. 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 powers to verify the details uploaded. Sd/- JUDGE KK "