KANAKA MAHILA PATHINA SAHAKARA SANGHA NIYAMITHA vs. COMMISSIONER OF INCOME TAX (APPEALS)

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WP/11161/2020HC KarnatakaKAHC01016200202016 October 2020Bench: B M SHYAM PRASAD3 pages
AI SummaryAllowed

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to expeditiously dispose of the petitioner's appeal. The court also waived the requirement of statutory pre-deposit for the appeal.

What were the facts?

The petitioner challenged an assessment order and a subsequent demand notice. The core issue was whether the petitioner was wrongly denied the benefit under Section 80P of the Income Tax Act.

What were the issues?

Whether the denial of benefit under Section 80P was justified and whether the appeal should be heard expeditiously without pre-deposit.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16TH DAY OF OCTOBER 2020

BEFORE

THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD

WRIT PETITION NO. 11161/2020 (T/IT)

BETWEEN :

KANAKA MAHILA PATHINA SAHAKARA SANGHA NIYAMITHA, OPPOSITE LIC OFFICE, VIJAYANAGARA EXTENSION ROAD, HOSADURGA, CHITRADURGA DISTRICT - 577527 REP, BY ITS SECRETARY SMT. SHANTHA J.B. ... PETITIONER (BY SRI. MAHESH R.UPPIN., ADVOCATE)

AND :

1 . COMMISSIONER OF INCOME TAX (APPEALS), SHREE TOWERS, HADADI MAIN ROAD, OPP: D. R. R. HOSPITAL, DAVANGERE – 577002.

2 . INCOME TAX OFFICER, WARD - 1 SHREE TOWERS, HADADI MAIN ROAD, OPP. D.R.R. HOSPITAL, DAVANGERE – 577002.

3 . INCOME TAX OFFICER WARD-I, AAYAKAR BHAVAN,

2 TAMATKAL ROAD, MEDEHALLY, CHITRADURGA – 577502. ... RESPONDENTS (BY SRI. JEEVAN J.NEERALGI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 10.12.2019 PASSED BY THE R-2 MARKED AS ANNEXURE-A AND THE NOTICE DATED 6.03.2020 ISSUED BY THE RESPONDENT MARKED AS ANNEXURE-E OR IN THE ALTERNATIVE, DIRECT THE R-1 TO DISPOSE OF THE APPEAL ANNEXURE-C DATED 28.01.2020 BEARING ACKNOWLEDGEMENT NO.297051391280120 FILED BY THE PETITIONER WITHIN A PERIOD OF TWO MONTHS AND TILL THE DISPOSAL OF THE SAID APPEAL, NOT TO MAKE ANY DEMAND OF INCOME TAX FROM THE PETITIONER.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

The petitioner has impugned the assessment order dated 10.12.2019 and the subsequent demand notice dated 6.3.2020. The question canvassed by the petitioner is, whether the Authorities are justified in denying the petitioner the benefit that would be available under Section 80P of the Income Tax Act, 1961.

3 2. The learned Counsel for the petitioner submits that this Court in similar circumstances has directed the first respondent to expeditiously consider the petitioner’s appeal without insistence on statutory pre-deposit. The learned Counsel for the petitioner in this regard relies upon the order of this Court dated 28.01.2020 in Writ Petition No.1879/2020.

3.

It is uncontroverted that the question for consideration as canvassed in this petition is the same as in the earlier writ petition in Writ Petition No.1879/2020, and the order dated 28.01.2020 is also perused. The petition is allowed calling upon the first respondent to dispose of the petitioner’s appeal expeditiously without insisting upon the statutory pre-deposit.

SD/-

JUDGE AN/-

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