WATER LITERACY FOUNDATION (R) vs. THE COMMISSIONER OF INCOME TAX

WP/9202/2017HC KarnatakaKAHC01002686201705 September 2017Bench: VINEET KOTHARI2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court did not decide on the merits of the case concerning the Income Tax Returns or the TDS refund. Instead, the court addressed the procedural deficiencies in the filing of the writ petition. The court observed that the petitioner had been granted three opportunities to remove office objections, which were characterized as petty. A final opportunity of two weeks was granted to the petitioner's counsel to rectify these objections. The High Court explicitly stated that if the office objections were not removed within the stipulated period, the writ petition would stand dismissed without further reference to the court. No decision was made on the substantive issues raised by the petitioner.

What were the facts?

The petitioner, Water Literacy Foundation, a public charitable trust, filed a writ petition before the High Court of Karnataka challenging an order dated September 7, 2016, passed by the Commissioner of Income Tax (Exemptions). The petitioner sought to quash this order and direct the respondent to accept their Income Tax Returns for Assessment Year 2014-15 and refund TDS amounting to Rs. 2,69,680/-. The High Court noted that three opportunities had already been granted to the petitioner's counsel to remove office objections, which were described as petty. The court granted a final opportunity of two weeks for the petitioner to rectify these objections, failing which the petition would stand dismissed without further reference to the court.

What were the issues?

1. Whether the High Court should entertain the writ petition filed by the petitioner for quashing the order of the Commissioner of Income Tax (Exemptions) dated 7.9.2016 and for a direction to accept Income Tax Returns for AY 2014-15 and refund TDS of Rs. 2,69,680/-, considering the pending office objections. Assessee's Contention: The petitioner, Water Literacy Foundation, is seeking intervention from the High Court to resolve the issues related to their Income Tax Returns and TDS refund. The petitioner has not explicitly stated their arguments regarding the merits of the case in the provided text, but their prayer indicates a dispute with the Commissioner's order. Revenue's Contention: The respondent, The Commissioner of Income Tax (Exemptions), is not recorded to have presented any arguments in the provided text. The focus of the court's order is on the procedural aspect of the petitioner's failure to remove office objections.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, AT BENGALURU

DATED THIS THE 05TH DAY OF SEPTEMBER, 2017

BEFORE

THE HON'BLE DR. JUSTICE VINEET KOTHARI

WRIT PETITION No. 9202/2017 (T-IT)

BETWEEN ;

Water Literacy Foundation (R), A Public Charitable Trust having it’s Registered Office at :- No.347, Parvathi Nilaya, Kallappa Layout, Amruthahalli, Sahakaranagara Post, Bangalore -560 092.

Represented by its Managing Trustee, Mr. Ayyappa Masagi.

... PETITIONER

(By Sri./Smt : MOHANA KUMAR K.T., Advocate)

AND ;

The Commissioner of Income Tax (Exemptions), 6th Floor, Unity Building, Annexe, P.K.Kalingarao Road, Bangalore - 560 027.

... RESPONDENT

W.P. No. 9202/2017 2

This Writ Petition is filed under Articles 226 & 227 of the Constitution of India praying to quash the impugned order at Annexure-F, dated: 7.9.2016 passed by Respondent. Direct the petitioner to accept the Income Tax Returns filed for the Assessment Year 2014-15 and refund the TDS amount of Rs.2,69,680/- in favour of the petitioner claimed.

This Writ Petition coming on for orders on this day the court made the following order.

ORDER

Already three opportunities have been given to the learned counsel for the petitioner to remove the office objections which are of petty in nature. Learned proxy counsel prays for last opportunity to remove the office objections. A last opportunity of two weeks is granted to the learned counsel for the petitioner to remove the office objections, failing which the petition stands dismissed without reference to the Court.

Sd/- JUDGE

T By : JAY

C By : R R By : JAY COPY Sd/- ASSISTANT REGISTRAR

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