DR SYED AHMED MEMORIAL CHARITABLE TRUST vs. THE ASSISTANT DIRECTOR OF INCOME TAX

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WP/36893/2025HC KarnatakaKAHC01079102202516 December 2025Bench: S.R.KRISHNA KUMAR4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition with specific directions. The Court directed the jurisdictional Assessing Officer (Respondent No. 2) to consider the rectification applications (Annexures- K, L, M, N, and P) in accordance with the law. Crucially, the Court ordered that the consideration should be made without being influenced by the earlier intimations (Annexures- E, G, and J) and after providing the petitioner with a sufficient and reasonable opportunity to be heard. The petitioner was directed to appear before Respondent No. 2 on January 12, 2026, without waiting for further notice. The petition was disposed of in view of the respondents' submission that they would consider the applications.

What were the facts?

The petitioner, Dr. Syed Ahmed Memorial Charitable Trust, filed rectification applications under Section 154 of the Income Tax Act, 1961, on December 9, 2020, December 15, 2020, and September 3, 2024. These applications sought to rectify intimations previously issued by the respondents, the Assistant Director of Income Tax and the Income Tax Officer (Exemptions). The respondents had not acceded to these rectification requests, leading the petitioner to file a writ petition before the High Court of Karnataka. The respondents, through their counsel, stated they would consider the rectification applications in accordance with the law.

What were the issues?

1. Whether the respondents should be directed to consider the rectification applications filed by the petitioner under Section 154 of the Income Tax Act, 1961, and dispose of them in a time-bound manner? Assessee's Contention: The petitioner argued that their rectification applications, filed on multiple dates in 2020 and 2024, had not been considered by the respondents. They sought a writ of mandamus to compel the respondents to consider and dispose of these applications in accordance with the law and within a specified timeframe. Revenue's Contention: The respondents stated that they would consider the rectification applications filed by the petitioner in accordance with the law.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36893 OF 2025 (T-IT) BETWEEN:

DR SYED AHMED MEMORIAL CHARITABLE TRUST (A TRUST INCORPORATED UNDER INDIAN TRUST ACT, 1882) FIRST FLOOR, OPP. KEMPFORT MALL, OFF HAL AIRPORT ROAD, BENGALURU – 560 017 REPRESENTED BY ITS TRUSTEE, SHRI. AMARNATH KAMATH, AGED ABOUT 77 YEARS, SON OF SRI. SHRI. ANANTHA KAMATH, …PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U. A., ADVOCATE)

AND:

1.

THE ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, PRESTIGE ALPHA NO 48/1 48/2, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA – 560 095

2.

THE INCOME TAX OFFICER (EXEMPTIONS), WARD 1, UNITY BUILDING, BENGALURU – 560 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO CONSIDER THE RECTIFICATION

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

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HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025

APPLICATIONS DTD. 09.12.2020 (ANNX-K) 15.12.2020 (ANNX-L) AND 03.09.2024 (ANNX-M) FILED UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 FILED BY THE PETITIONER AND DISPOSE OF THE SAME IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT, 1961 IN A TIME BOUND MANNER.

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 seeks the following reliefs: “a) Issue a writ of mandamus or direction in the nature of writ of mandamus directing the Respondents to consider the rectification applications dated 09.12.2020 (Annexure L) and K), 15.12.2020 (Annexure 03.09.2024 (Annexure M) filed under section 154 of the Income Tax Act, 1961 filed by the Petitioner and dispose of the same in accordance with the provisions of the Income Tax Act, 1961 in a time bound manner.

b) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”

2.

Heard learned Senior 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:54070 WP No. 36893 of 2025

3.

A perusal of the material on record will indicate that the income tax returns filed by the petitioner having been processed by the respondents, the petitioner filed applications at Annexures- K, L, M and N and P dated 09.12.2020, 15.12.2020, 03.09.2024 and 17.12.2024 seeking permission to rectify the intimations, which was not acceded to by the respondent and as such, the petitioner is before this Court by way of the present petition.

4.

Per contra, learned counsel for the respondents submits that they would consider the rectification applications at Annexure- K, L, M, N and P in accordance with law.

5.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition with certain directions.

6.

In the result, I pass the following: ORDER i) The petition is hereby disposed of.

ii) The respondent No.2/ jurisdictional Assessing Officer is directed to consider the rectification applications at

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HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025

Annexures- K, L, M, N and P in accordance with law without being influenced by the earlier intimations at Annexures- E, G and J after providing sufficient and reasonable opportunity to the petitioner.

iii) The petitioner is directed to appear before the respondent No.2 on 12.01.2026 without awaiting further notice from respondent No.2.

SD/- (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 8

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