M/S SHIVAKAR DEVELOPERS PRIVATE LIMITED vs. CENTRAL BOARD OF DIRECT TAXES

WP/28333/2025HC KarnatakaKAHC01061019202514 October 2025Bench: S.R.KRISHNA KUMAR3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondents to consider the petitioner's application dated August 16, 2022, for condonation of delay in filing Form 10-IC and pass appropriate orders in accordance with law, taking into account the material on record produced by the petitioner. This consideration and order were to be completed within a period of three months from the date of receipt of a copy of the Court's order. The petition was disposed of with these directions. The Court did not decide on the merits of the condonation application itself, but rather on the procedural aspect of its consideration.

What were the facts?

The petitioner, M/s Shivakar Developers Private Limited, filed a writ petition before the High Court of Karnataka seeking a writ of mandamus. The petitioner's grievance was that their application dated August 16, 2022, for condonation of delay in filing Form 10-IC had not been considered by the respondents. The respondents, including the Central Board of Direct Taxes and various income tax authorities, were represented. The petitioner sought a direction to the respondents to consider and dispose of the said application within a specified period. The respondents' counsel indicated that they would consider and pass an order on the application if reasonable time was granted.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the respondents to consider and dispose of the petitioner's application dated August 16, 2022, for condonation of delay in filing Form 10-IC within a period of two months. Assessee's Contention: The petitioner argued that its application for condonation of delay in filing Form 10-IC, submitted on August 16, 2022, had not been considered by the respondents, and no order had been passed thereon, necessitating judicial intervention. Revenue's Contention: The respondents' counsel submitted that they would consider and pass a necessary order on the petitioner's application if reasonable time was given.

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:40813 WP No. 28333 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28333 OF 2025 (T-IT) BETWEEN:

M/S SHIVAKAR DEVELOPERS PRIVATE LIMITED 2/4, LANGFORD GARDEN, RICHMOND ROAD, BENGALURU – 560 025. REGISTERED UNDER COMPANIES ACT, 1956 REP. BY ITS DIRECTOR, SHRI B.M. JAYESHANKAR, 2/4, LANGFORD GARDEN, RICHMOND ROAD, BENGALURU – 560 025. …PETITIONER (BY SRI. LOCHANA S BABU, ADVOCATE) AND:

CENTRAL BOARD OF DIRECT TAXES

THROUGH THE SECRETARY,

MINISTRY OF FINANCE,

MAYUR BHAWAN,

CONNAUGHT PLACE,

NEW DELHI – 110 001.

CHIEF COMMISSIONER OF INCOME TAX - 1,

CR BUILDING, QUEENS ROAD,

BENGALURU – 560 001.

PRINCIPAL COMMISSIONER OF INCOME TAX - 1

BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK,

KORAMANGALA,

BENGALURU – 560 096.

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:40813 WP No. 28333 of 2025

DEPUTY COMMISSIONER OF INCOME TAX,

CIRCLE - 6(1)(1),

BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK,

KORAMANGALA,

BENGALURU – 560 096.

DEPUTY DIRECTOR OF INCOME TAX,

CENTRAL PROCESSING CENTRE,

1ST FLOOR, PRESTIGE ALPHA,

NO.48/1,48/2, HOSUR ROAD,

BENGALURU – 560 100. …RESPONDENTS (BY SRI.M. DILIP, ADVOCATE FOR R-1 TO R-4; SRI. ARAVIND CHAVAN, ADVOCATE FOR R-5)

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR OTHER APPROPRIATE WRIT DIRECTING RESPONDENT NO.1 TO CONSIDER AND DISPOSE THE APPLICATION DATED 16.08.2022 FOR CONDONATION OF DELAY IN FILING FORM 10-IC WITHIN A PERIOD OF 2 MONTHS IN ACCORDANCE WITH LAW, HEREIN ENCLOSED AND MARKED AS ANNEXURE - A.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, petitioner has sought for the following reliefs:

"a) Issue a writ of mandamus or other appropriate writ directing respondent No.1 to consider and dispose the application dated 16.08.2022 for condonation of delay in filing Form 10-IC within a period of 2 months in accordance with law, herein enclosed and marked as Annexure-A.

b) Pass such other orders as this Hon'ble Court may deem fit proper in the interest of justice and equity."

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

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HC-KAR NC: 2025:KHC:40813 WP No. 28333 of 2025

It is the grievance of the petitioner that its application dated 16.08.2022 at Annexure – A submitted to the respondents has not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said application. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his application dated 16.08.2022 at Annexure – A and pass appropriate orders bearing in mind the material on record produced by the petitioner and in accordance with law, within a period of three months from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 9

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