M/S ALLIANCE BEVERLY CONSTRUCTIONS PVT LTD vs. DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX - TDS

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WP/6570/2021HC KarnatakaKAHC01013793202109 April 2021Bench: S SUNIL DUTT YADAV3 pages
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What did the High Court hold?

The High Court directed the respondent tax authority to decide on the petitioner's manual application for lower TDS deduction within one week. All contentions of the petitioner were kept open, and the respondents were permitted to grant a personal hearing.

What were the facts?

The petitioner was unable to file an application for lower TDS deduction electronically as required by the rules. They submitted a manual application via registered post, but the authorities took no action. The petitioner sought a direction to accept and process this manual application.

What were the issues?

Whether the tax authorities should accept and process a manual application for lower TDS deduction when electronic filing is not possible. The urgency and procedural compliance for TDS rate reduction applications.

Which sections of the Income-tax Act were involved?

Section 197

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF APRIL 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION No.6570/2021 (T-IT)

Between:

M/s. Alliance Beverly Constructions Pvt. Ltd., No.85, Marathahalli, K.R. Puram, Karthik Nagar, Outer Ring Road, Bengaluru - 560 037 Rep. by its Director, Mr. Kamalakara Manjunath Shet, 76 years.

… Petitioner

(By Sri Aravind V Chavan, Advocate)

And:

1.

Deputy/Assistant Commissioner of

Income Tax-TDS,

Circle - 1(1),

HMT Building,

Ganganagar,

Bengaluru - 560 032.

2.

Commissioner of Income Tax-TDS,

HMT Building,

Ganganagar,

Bengaluru - 560 032.

… Respondents

(By Sri Jeevan J. Neeralgi, Advocate)

2 This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to direct the respondents to accept the application filed at Annexure-H dated 20.03.2021 and process the same in accordance with Section 197 of the IT Act read with Rule 28AA of the IT Rules within one week and etc.

This Writ Petition coming on for preliminary hearing this day, the Court made the following:

ORDER

The petitioner has filed the present petition seeking for issuance of writ of mandamus to direct the respondents to accept the application filed at Annexure-'H' dated 20.03.2021 and process the same in accordance with Section 197 of the Income Tax Act, 1961 r/w Rule 28AA of the Income Tax Rules.

2.

The facts as made out in the petition is that the petitioner was not in a position to send his application seeking deduction at a lower rate in terms of Section 197 of the Income Tax Act in the e-mode as required under Rule 28 of the Income Tax Rules.

3.

It is further submitted that due to their inability to file the application electronically, which they claim was not due to their fault, they sent the application by Registered Post seeking permission for deduction at lower rate. The copy of said representation sent to the respondents is at Annexure-'H'.

3 It is submitted that despite representation being sent on 20.03.2021, the request for acceptance of manual application and to grant lower rate of deduction of TDS, till date no action has been taken by the respondent authorities. Contentions are also made out that in light of the circumstances as made out, the respondent authorities ought to have considered the application in manual form in the interest of justice.

4.

Sri. Jeevan J. Neeralagi, learned counsel appearing for the respondents submits that decision would be taken in accordance with law.

5.

In light of urgency as expressed, respondent no.1 is directed to take a decision as regards Annexure-'H' within a period of one week from the date of release of the order. All contentions of the petitioner are kept open. The respondents are at liberty to afford an opportunity of personal hearing to the petitioner if so requested.

Sd/- JUDGE Np/-

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