VOKKALIGARA SANGHA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/1290/2025HC KarnatakaKAHC01001729202528 March 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka, in its order dated 28.03.2025, directed the respondent authorities to address the grievances of the petitioner. Specifically, the respondents were ordered to consider the petitioner's rectification request dated 02.05.2017 and pass appropriate orders in accordance with the law within a period of three months from the date of receipt of a copy of the order. The Court did not delve into the merits of the impugned order or the rectification request itself, but rather focused on ensuring the representation was considered. The petition was disposed of with these directions. No specific issue was left undecided, as the Court's direction was to address the pending representation.

What were the facts?

The petitioner, Vokkaligara Sangha, a public charitable trust registered under Section 12A(1)(i)(ac) of the Income Tax Act, 1961, filed a writ petition before the High Court of Karnataka. The petition challenged an order dated 22.10.2016, passed by the Assistant Commissioner of Income Tax (Exemption Circle-1), Bangalore, concerning Assessment Year 2015-16. The petitioner's primary grievance was that their rectification request, filed on 02.05.2017, had not been considered by the respondent authority. The petitioner sought to quash the impugned order, direct the consideration of their rectification request, and prevent coercive action pending the disposal of the writ petition.

What were the issues?

1. Whether the impugned order dated 22.10.2016, passed by the respondent authority for AY 2015-16, should be quashed? (Question of law and fact) 2. Whether the respondent authority should be directed to consider the petitioner's rectification request dated 02.05.2017 and delete the impugned demand arising from the disallowance of deduction? (Question of law and fact) Petitioner's contentions: The petitioner argued that their rectification request dated 02.05.2017 had not been considered by the respondent authority, leading to the present writ petition. They sought quashing of the impugned order and a direction for consideration of their rectification request. Respondent's contentions: The respondent's counsel submitted that if reasonable time were granted, the respondent would consider and pass a necessary order on the petitioner's representation.

Which sections of the Income-tax Act were involved?

Section 12A(1)(i)(ac)

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:13376 WP No. 1290 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1290 OF 2025 (T-IT) BETWEEN:

VOKKALIGARA SANGHA (A PUBLIC CHARITABLE TRUST) REG. U/S 12A (1)(I)(AC) OF INCOME TAX ACT 1961 REP. BY- CHANNAPPAREDDY B.N B.B. ROAD, CHICKBALLAPUR KARNATAKA INDIA- 562 001 PAN AAATV4478M …PETITIONER

(BY SRI. BORKAR SHEETAL SUBODH.,ADVOCATE) AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE-1, BANGALORE- 560 032 …RESPONDENT

(BY SRI. ARAVIND.V.CHAVAN., ADVOCATE)

THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER DATED THE ORDER DATED 22.10.2016, DIN NO. CPC/1516/A7/1600191078, VIDE ANNEXURE-A, IN RESPECT OF THE RELEVANT ASSESSMENT YEAR 2015-16, UNDER THE INCOME- TAX, 1961 PASSED BY THE RESPONDENT AUTHORITY AND ETC.

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

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

Digitally signed by NANDINI D Location: High Court of Karnataka

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NC: 2025:KHC:13376 WP No. 1290 of 2025

ORAL ORDER

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

(i) Issue a Writ of Certiorari or in the like nature of quashing the impugned order dated the order dated 22.10.2016, DIN No. CPC/1516/A7/1600191078, vide ANNEXURE A, in respect of the relevant assessment year 2015-16, under the income-tax, 1961 passed by the respondent authority; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authority to consider the submission for rectification request filed by the petitioner for AY. 2015-16, Dated 02.05.2017 vide ANNEXURE-C; And delete the impugned demand which are leading to disallowance of deduction carried out by the respondent- assessing officer order dated 22.10.2016, DIN CPC/1516/A7/1600191078, No. vide ANNEXUREA, of the Income Tax Act, 1961; (iii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the order dated 22.10.2016, DIN No. CPC/1516/A7/1600191078, vide ANNEXUREA, of the Income Tax Act, 1961; with respect to 2015-16 pending on the file of respondent, till disposal of this Writ Petition; (iv) Issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the order dated 22.10.2016,and DIN No. CPC/1516/A7/1600191078, vide ANNEXURE A, of the Income Tax Act, 1961; Α.Υ. 2015-16 pending

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NC: 2025:KHC:13376 WP No. 1290 of 2025

on the file of respondent, till disposal of this Writ Petition; (v) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his rectification request dated 02.05.2017 at Annexure – C submitted to the respondents have 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 present petition.

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 representation. 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 rectification request dated 02.05.2017 at Annexure – C and pass appropriate

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NC: 2025:KHC:13376 WP No. 1290 of 2025

orders 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

MDS List No.: 1 Sl No.: 75

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