MS BLESSING SOCIETY vs. COMMISSIONER OF INCOME TAX EXEMPTIONS & ORS.

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W.P.(C)/11154/2025HC DelhiDLHC01051079202530 July 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition on the terms agreed upon by the parties. The Petitioner's counsel indicated satisfaction with the decision of the rectification application filed under Section 154 of the Income Tax Act, 1961. The Revenue's counsel stated an inability to verify the receipt of the application. Consequently, the Court directed that a physical copy of the rectification application dated January 8, 2024, be provided to the learned counsel for the Revenue. Upon receipt, the Revenue was directed to decide the said application within a period of six weeks from the date of receipt as an outer limit. The Court did not decide the merits of the refund claim or the validity of the Section 143(1) intimation, as the matter was resolved by directing the decision on the rectification application.

What were the facts?

The petitioner, MS Blessing Society, filed a writ petition before the Delhi High Court seeking a writ of mandamus to direct the respondents to refund pre-paid taxes amounting to Rs. 3,91,925/- reflected in its Form 26AS/Annual Tax Statement, and a writ of certiorari to set aside the intimation under Section 143(1) of the Income Tax Act, 1961, which denied this TDS refund. The petitioner's counsel stated that they would be satisfied if the respondents decided the rectification application filed on January 8, 2024, under Section 154 of the Act. The Revenue's counsel could not verify if the rectification application had been received by the department. The Court directed that a physical copy of the application be provided to the Revenue's counsel, who would then forward it to the department for decision within six weeks.

What were the issues?

1. Whether the Petitioner is entitled to a refund of pre-paid taxes amounting to Rs. 3,91,925/-, as reflected in its Form 26AS/Annual Tax Statement, and whether the intimation under Section 143(1) of the Income Tax Act, 1961, erroneously denied this refund. Assessee's Contention: The Petitioner seeks a refund of Rs. 3,91,925/- and prays for the setting aside of the Section 143(1) intimation to the extent it denied this refund. The Petitioner also stated that it would be satisfied if its rectification application dated January 8, 2024, filed under Section 154 of the Act, is decided. Revenue's Contention: The Revenue's counsel could not confirm receipt of the rectification application by the department.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11154/2025 & CM APPL. 45790/2025

MS BLESSING SOCIETY

.....Petitioner Through: Mr. Rajat Mittal, Mr. Suprateek Neogi & Ms. Krati Agrawal, Advs.

versus

COMMISSIONER OF INCOME TAX EXEMPTIONS & ORS.

.....Respondents Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs Mr Ujjwal Jain, Mr K Singh and Mr Dhananjay, Advocates

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

30.07.2025 1. This petition is filed by the petitioner, inter alia, with the following prayers: “(A) issue a writ of mandamus and/ or any other appropriate writ(s) or direction in nature thereof directing the Respondents to refund the pre-paid taxes reflecting in Form 26AS/ Annual Tax Statement of the PAN: AAATB9894P, amounting to Rs.3,91,925/- along with interest, to the Petitioner against PAN: AAJAB1838R; (B) issue a writ of certiorari and/ or any other appropriate writ(s) or direction in nature thereof to set aside the intimation u/s 143(1) of the Income Tax Act, 1961 issued by Respondent no. 3 to the extent that it denied granting TDS refund amounting to Rs.3,91,925/- to the Petitioner;”

2.

The learned counsel for the petitioner states that though the prayer made in the petition is for the refund of the amount, he would be satisfied if This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:44

the respondents decide the rectification application dated 08.01.2024 filed under Section 154 of the Income Tax Act, 1961 (the Act). In support of his submissions, he has drawn our attention to paragraph K at page no.17 of this petition wherein relevant averments have been made. He has also drawn our attention to page no.53, annexure P8, annexed to this petition, which according to him, is an application seeking rectification of the order passed under Section 143(1) of the Act. 3. Ms Naincy Jain, learned Junior Standing Counsel appearing for the Revenue states that she cannot verify whether the said rectification application has been received in the department or not. If that being so, let a physical copy of the said application be given to the learned counsel for the Revenue, during the course of the day, to enable her to send the same to the Department. On receipt of the application dated 08.01.2024, the respondent shall decide the same within a period of six weeks thereafter, as an outer limit. 4. The petition is disposed of on the above terms. The pending application is also disposed of.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 30, 2025 M This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/08/2025 at 12:45:44

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