SRI GOPALASWAMY EDUCATIONAL SOCIETY V. The Commissioner of Income Tax(Exemptions)

WP/7458/2024

AI Insights

The case involves Sri Gopalaswamy Educational Society, represented by its Secretary, Smt. T. Saraswathamma, challenging an order by the Commissioner of Income Tax (Exemptions), Hyderabad, which rejected their application for condonation of delay in filing Form No. 10B for the Assessment Year 2020-21. The petitioner argued that the rejection was void, illegal, arbitrary, and violative of Article 14 of the Constitution, lacking application of mind and violating principles of natural justice. The High Court of Telangana found that it was not the appropriate forum for this dispute, as the petitioner and the relevant authorities are based in Andhra Pradesh, and thus suggested the petitioner approach the High Court of Andhra Pradesh.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 753533 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 21-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A RADHA KRISHNA
• Assessee Lawyers: M NAGA DEEPAK
• Keywords: Article 14; Assessment year 2020-21; Condonation of delay; Form No. 10B; Natural Justice; Writ of Mandamus
• Section: 119(2)(b)

Judgement Text

"F I [ 337e ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF IMARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 7458 OF 2024 Between: AND 1 2 Sri Gopalaswamy Educational Society, Siddavatam, Siddavatam Mandal Kadapa 516237 , Andhra Pradesh lndia, represented by its Secretary, Smt. T. Saraswathamma, Wlo. B. Gopalaswamy, Aged about 77 Years, R/o. Siddavatham, KadaPa ...PETITIONER The Commissioner of lncome Tax (Exemptions), l-,lyderabad Aaykar Bhavan, 2nd Floor, Annexe Building, Basheerbagh, Hyderabad lncome Tax Officer, Exemptons, Tirupathi, Andhra Pradesh ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or order or direction, more particularly in the nature of a writ of mandamus declaring the order daled 1711112023 passed by the Respondent No. I bearing DIN and Notice No. ITBA/COM/F/1712023' 24t1058040495(1) rejecting the application of the Petitioner for delay in filing Form No. 108 for the Assessment Year 2020-21 as being void, illegal, arbitrary, violative of Article 14 of the Constitution of lndia, without application of mind and violative of principles of natural justice and consequently condone the delay and direct the Respondent No. 1 to accept the Form No. 10B filed by the Petitioner. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay any demand raised as a consequence of non acceptance of Form No. 10B for the Assessment Year 2020-21 . Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SRI A. RADHA KRISHNA (Sr SC For lT DEPT) The Court made the following: ORDER -7 I I I i THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.7458 OF 2ol24 ORDER:/per Hon'bLe Si Justice p.SAM KOSHy) Heard Mr. Naga Deepak, learned counsel for the petitioner and Mr. A.Radha Krishna, learned Standing Counsel for the Income Tax. Perused the material available on record. 2. The challenge in the present Writ petition is to the order dated 17.11.2023 passed by respondent No.1, whereunder respondent No.1 rejected the application of the petitioner for delay in liling Form No. I 0B for the assessment year 2O2O-2I. 3. For submitting Form No. l0B, as is required under the provisions of the Income Tax Act, 1961 (for short, the Act), there was certain delay, for which the petitioner had moved an application seeking condonation of delay under Section 119(2)(b) of the Act which has now turned clown by respondent No.1 and which has led to frling of the present Writ Petition. .r*ffil .':s ._ -{: a 2 4. As has been contended by the respondent, the establishment is based and located within the territories of the State of Andhra Pradesh. The recovery proceeding that has been initiated against the petitioner is by respondent No.2 which again is within the territories of the State of Andhra Pradesh. It is only now on the rejection of the application under Section 119(2)(b) of the Act which has necessitated the petitioner to fiie the present Writ Petition' It has been filed on the ground that the authority which has passed the impugned order is located within the territory of the State of Telangana. 5. Though we are of the considered opinion that it could be a case where concurrent jurisdiction would fall and cart a-lso be invoked by this Court. However, we are reluctant for exercising the said powers for the reason that the petitioner establishment is predominantly operating within the territories of the State of Andhra Pradesh' The Assessing Oflicer ald the competent ofhcers, so far as the proceedings under the Act concerned, are also all located within the territories of the State of Andhra Pradesh' The appellate authority is also located in the State of Andhra 3 To, Pradesh itself. Therefore, we are of the consiclered opinion that it ,'vould be more appropriate if the petitioner is permitted to adjudicate his matter before the jurisdictional High Court i.e., the High Court for the State of Andhra Pradesh ventilating his grievances so far as the rejection of the application under Section 119(2)(b) of the Act is concerned 6. With the aJoresaid observations, the Writ petition stands disposed of. No order as to costs. Consequently, miscellaneous petitions pending, if anv, shail stand closed. SD/- P. PADMANABHA REDDY ASSISTANT REGIST AR //TRUE COPY// SECTION OFFICER 1. The Commissioner of lncome Tax(Exemptions), Hyderabad Aaykar Bhavan, 2nd Floor, Annexe Building, Basheerbagh, Hyderabad 2. lncome Tax Officer, Exemptions Tirupathi Andhra Pradesh 3. One CC to SRI lV. NAGA DEEPAK, Advocate [OPUC] 4. One CC to SRI A RADHA KRISHNA (Sr SC For lT DEPT) [OPUC] 5. Two CD Copies BN GJP HIGH COURT DATED:21 10312024 ORDER WP.No.7458 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS '( rtE srArt c- 0 3 ilAY 2024 o rJ -i {)es;.r.1 c > t) }} ci'L '{:=.:-:-,:. N,q i i 1 i 1 I I I I "