GHAZIABAD DEVELOPMENT AUTHORITY vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX EXEMPTION AND 2 OTHERS

WTAX/2921/2025HC AllahabadUPHC01310888202513 July 20251 pages
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What did the High Court hold?

The Tribunal, in light of the submissions made by the revenue, directed the respondent concerned to ensure that the refunds are received by the petitioner within a period of 8 weeks from the date of the order. The Tribunal emphasized that all efforts should be made by the respondent concerned to ensure this outcome in accordance with law. No specific issue was left undecided, as the matter was resolved based on the revenue's submission regarding the refund processing. The operative direction was for the expeditious release of the refunds to the petitioner.

What were the facts?

The petitioner, Ghaziabad Development Authority, filed a writ petition before the High Court of Judicature at Allahabad concerning refunds due to it from the Income Tax Authority. The respondents, represented by the Principal Chief Commissioner of Income Tax (Exemption) and others, submitted that instructions had been received confirming that the refund had been processed. The Deputy Commissioner of Income Tax, Exemption Circle, Ghaziabad, had forwarded the refund to the Central Processing Centre at Bangalore. The respondents further stated that the petitioner would receive these refunds within a period of 8 weeks from the date of the order.

What were the issues?

1. Whether the petitioner is entitled to receive the refunds due to it from the Income Tax Authority? (Question of fact and law) Assessee's Contention: The petitioner sought directions for the release of due refunds. Revenue's Contention: The revenue submitted that the refund processing had been initiated and the amount was en route to the Central Processing Centre. They assured that the petitioner would receive the refunds within 8 weeks.

AI-generated summary — verify with the full judgment below

Neutral Citation No. - 2025:AHC:112249-DB Court No. - 3 Case :- WRIT TAX No. - 2921 of 2025 Petitioner :- Ghaziabad Development Authority Respondent :- Principal Chief Commissioner Of Income Tax Exemption And 2 Others Counsel for Petitioner :- Ashish Bansal,Rama Goel Bansal Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.

1.

Heard learned counsel appearing on behalf of the parties.

2.

The present writ petition is with regard to refunds that are due/payable to the petitioner from the Income Tax Authority. Learned counsel appearing on behalf of the respondents has submitted that he has received instructions that the refund has been processed and Deputy Commissioner of Income Tax, Exemption Circle, Ghaziabad has forwarded the refund to the Central Processing Centre at Bangalore. He further submits that these refunds would be received by the petitioner within a period of 8 weeks from the date.

3.

In light of the above submissions, the respondent concerned is directed to ensure that the refunds are received by the petitioner within a period of 8 weeks from the date.

4.

All efforts should be made b

The order continues below.

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