P.K.LAKSHMANAN vs. THE CENTRAL BOARD OF DIRECT TAXES

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 30TH DAY OF SEPTEMBER 2021 / 8TH ASWINA, 1943 WP(C) NO. 20642 OF 2021 PETITIONER: P.K.LAKSHMANAN AGED 72 YEARS S/O.KUNHIRAMAN, THULASINIVAS, RAMANTHALI P.O., PAYYANNUR TALUK, KANNUR DISTRICT 670 308 BY ADVS. O.V.MANIPRASAD JOSE ANTONY S.SHIV SHANKAR RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 100 001 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKARBHAVAN, NORTH BLOCK, KOZHIKODE 673 001 3 THE SPECIAL TAHSILDAR (LA) THALASSERY, KANNUR DISTRICT 670 101 OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 20642 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) No.20642 of 2021 …........................................ Dated this the 30TH day of September, 2021 JUDGMENT Petitioner seeks for a direction to the 1st respondent to consider and pass orders upon Ext.P4 application submitted by the petitioner. Petitioner claims that 38 cents of land was acquired from the petitioner for establishing the Navel Academy at Ezhimala, Kannur. Compensation due under the award was disbursed with a delay. Compensation amount was paid on 5/5/2012, after deducting the TDS. 2. However, the certificate for deduction of tax was issued to the petitioner only in the year 2017, but pre-dated as 6/1/16. On account of the delay in issuing

WP(C) NO. 20642 OF 2021 3 the TDS certificate there was a consequent delay in filing the return for the assessment year concerned claiming refund of the amount deducted as TDS by the 3rd respondent. 3. Unfortunately for the petitioner, the petition requesting condonation of delay in filing the return of income for the assessment year 2011-12 for the genuine reason of delayed issuance of the TDS certificate was rejected by Ext.P3. It is in such circumstances that, petitioner was compel to approach the CBDT, seeking condonation of delay claiming an exceptional case requiring intervention of the first respondent. 4. It is also submitted by the learned counsel for the petitioner that the delay occurred cannot be attributable to the petitioner and hence the petitioner cannot be mulcted with any liability or hardships on

WP(C) NO. 20642 OF 2021 4 account of default of 3rd parties, more so since they are Government officials. 5. Having regard to the aforesaid submissions of Adv.O.V.Maniprasad and after having heard the arguments of the learned Standing Counsel Adv.Christopher Abraham. I am of the view that this writ petition can be disposed of with the directions sought for. 6. Accordingly there will be a direction to the 1st respondent to consider and pass orders on Ext.P4 application submitted by the petitioner as expeditiously as possible in a time bound manner, having regard to the averments raised therein. This writ petition is allowed as above. Sd/- BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 20642 OF 2021 5 APPENDIX OF WP(C) 20642/2021 PETITIONER’S EXHIBITS: Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF DEDUCTION OF TAX AT SOURCE UNDER SEC.203 OF THE INCOME TAX ACT, 1961 DATED 6.1.2016 ISSUED BY THE 3RD RESPONDENT. Exhibit P2 A TRUE COPY OF THE PETITION DATED 5.7.2018 SUBMITTED BEFORE THE 2ND RESPONDENT. Exhibit P3 A TRUE COPY OF THE LETTER DATED 19.9.2018 OF THE 2ND RESPONDENT. Exhibit P4 A TRUE COPY OF THE PETITION DATED 27.9.2018 SUBMITTED BEFORE THE 1ST RESPONDENT. Exhibit P5 A TRUE COPY OF THE CIRCULAR NO.9/2015 DATED 9.6.2015 OF THE 1ST RESPONDENT. RESPONDENT’S EXHIBITS: NIL AJM //TRUE COPY// PA TO JUDGE