MS NANGLOI EDUCATION SOCIETY vs. COMMISSIONER OF INCOME TAX EXEMPTIONS & ORS.
What did the High Court hold?
The High Court disposed of both writ petitions by directing the respondent authority to decide the petitioner's representation dated January 30, 2024, within a period of twelve weeks and to communicate the decision to the petitioner. The Court granted liberty to the petitioner to file an additional representation within three weeks from the date of the order. The Court also stated that if the petitioner is aggrieved by the order to be passed by the respondent authority, they would have the liberty to seek such remedies as available in law. The specific prayers for mandamus for refund and certiorari for revision of returns were not decided on merits; instead, the Court directed the disposal of the pending representation, which encompassed the rectification aspect. No issue was expressly left undecided, as the Court provided a procedural remedy.
What were the facts?
The petitioner, M/s Nangloi Education Society, filed two writ petitions before the Delhi High Court. In W.P.(C) 16469/2025, the petitioner sought a mandamus to refund prepaid taxes deducted for Assessment Year (AY) 2021-22 amounting to Rs. 1,64,514/- and permission to revise its income tax return for the same AY to claim credit for Tax Deducted at Source (TDS). In W.P.(C) 16478/2025, similar prayers were made for AY 2022-23, seeking a refund of Rs. 2,32,535/- and permission to revise the return to claim TDS credit. Both petitions also prayed for a direction to the respondents to decide a letter/application dated January 30, 2024, seeking rectification of returns.
What were the issues?
1. Whether the petitioner is entitled to a refund of prepaid taxes deducted for AY 2021-22 amounting to Rs. 1,64,514/- and permission to revise its income tax return for AY 2021-22 to claim TDS credit, and to direct the respondents to decide their rectification application dated January 30, 2024. (Question of law and fact, concerning the Income Tax Act, 1961). 2. Whether the petitioner is entitled to a refund of prepaid taxes deducted for AY 2022-23 amounting to Rs. 2,32,535/- and permission to revise its income tax return for AY 2022-23 to claim TDS credit, and to direct the respondents to decide their rectification application dated January 30, 2024. (Question of law and fact, concerning the Income Tax Act, 1961). Assessee's Contention: The petitioner sought directions for refund, revision of returns, and disposal of their rectification application. The petitioner's counsel submitted that the representation made through the Chartered Accountant dated January 30, 2024, should be directed to be disposed of by the concerned authority. Revenue's Contention: The judgment records submissions from the learned counsel for the respondent (Revenue) but does not detail their specific arguments on the merits of the refund or revision claims. The focus of the recorded arguments was on the procedural aspect of disposing of the representation.
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Heard together (2 matters)
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$~9 & 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16469/2025 + W.P.(C) 16478/2025 M/S NANGLOI EDUCATION SOCIETY .....Petitioner Through: Mr. Rajat Mittal, Ms. Krati Agrawal, Mr. Suprateek Neogi, Mr. priyanshu, Advs. versus COMMISSIONER OF INCOME TAX EXEMPTIONS & ORS. .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. M. Shukla, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 24.11.2025 CM APPL. 67471/2025 (exemption) in W.P.(C) 16478/2025 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 16469/2025 W.P.(C) 16478/2025 CM APPL. 67472/2025 3. These writ petitions have been filed with the following prayers: W.P.(C) 16469/2025 “(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 deducted for AY 2021-22 against the PAN: AABTM6378E amounting to Rs. 1,64,514/- along with interest, to the Petitioner; (B) issue a writ of certiorari and/ or any other appropriate 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 28/11/2025 at 15:49:38
writ(s) or direction in nature thereof to permit the Petitioner to revise their income tax return for AY 2021-22 so as to take credit of TDS amounting to Rs. 1,64,514/-, with interest; (C) direct the Respondents to decide the letter/ application dated 30.01.2024 seeking rectification of the returns in terms of the said letter;” W.P.(C) 16478/2025 “(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 deducted for AY 2022-23 against the PAN: AABTM6378E amounting to Rs. 2,32,535/- along with interest, to the Petitioner; (B) issue a writ of certiorari and/ or any other appropriate writ(s) or direction in nature thereof to permit the Petitioner to revise their income tax return for AY 2022-23 so as to take credit of TDS amounting to Rs. 2,32,535/-; (C) direct the Respondents to decide the letter/ application dated 30.01.2024 seeking rectification of the returns in terms of the said letter” 4. We have heard the learned counsel for the petitioner and the respondent. After some submission, learned counsel for the petitioner would submit that appropriate shall be that the representation made by the petitioner through the Chartered Accountant, Annexure P-10 dated 30.01.2024 be directed to be disposed of by the concerned authority. 5. If that be so, we dispose of the petition directing the respondent through the concerned authority dispose of the representation of the petitioner dated 30.01.2024 within a period of twelve weeks and communicate the decision to the petitioner. Liberty shall be with the petitioner to file an additional representation within three weeks from today. 6. Liberty shall be with the petitioner if aggrieved with the order to be passed to seek such remedy as available in law. 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 28/11/2025 at 15:49:38
The pending application, if any, on becoming infructuous, is disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 24, 2025 RT 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 28/11/2025 at 15:49:38
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