By Sri. Y v. Raviraj, Advocate

MOHANKUMARB SHELARDigitally signed byMOHANKUMAR BSHELARDate: 2023.11.2811:23:43 +0530 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24 DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE -WRIT PETITION NO. 105700 OF 2023 (TIT) BETWEEN: M/S. SHREE VISHALA MAHILA SAHAKAR SANGH NIYAMIT, (A CO-OPERATIVE SOCIETY ESTABLISHED UNDER THE KARNATAKA CO-OPERATIVE SOCIETEIS ACT, 1959), NEAR BUS STAND, KULAGOD VILLAGE, GOKAK TALUK, BELAGAVI DISTRICT-591310, KARANTAKA, REPRESENTED BY ITS PRESIDENT, SMT. SAROJA KOULAPUR. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. INCOME TAX OFFICER WARD-1, GOKAK, DR. GHOGERI BUILDING, BELGAUM ROAD, GOKAK, KARNATAKA-591307. DR. GHOGERI BUILDING, BELGAUM ROAD, GOKAK, KARNATAKA-591307. 2. THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE. …RESPONDENTS (BY SRI. Y. V. RAVIRAJ, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING ISSUE A DIRECTION IN THE NATURE OF MANDAMUS TO THE 1ST RESPONDENT AND 2ND RESPONDENT, PERMITTING THE PETITIONER TO FILE, EITHER ELECTRONICALLY OR IN PRINTED PAPER FORM OR ANY OTHER MODE AS THIS HON’BLE COURT MAY THINK FIT, THE RETURN OF INCOME IN RESPONSE TO THE NOTICE ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NUMBER ITBA/AST/S/148-1/2022- 23/1042567311(1) DATED 06.04.2022 IN ANNEXURE-B ISSUED BY THE 1ST RESPONDENT, WITHIN SUCH TIME AS THIS HON BLE COURT MAY THINK FIT AND ISSUE A DIRECTION IN THE NATURE OF MANDAMUS TO THE 1ST RESPONDENT AND 2ND RESPONDENT, PERMITTING THE PETITIONER TO MADE A CLAIM FOR DEDUCATION UNDER SECTION 80P OF THE ACT IN THE RETURN OF INCOME TO BE FILED IN RESPONSE TO THE NOTICE ISSUED U/S 148 OF THE ACT BEARING DIN AND NOTICE NUMBER ITBA/AST/S/148-1/2022-23/1042567311(1) DATED 06.04.2022 IN ANNEXURE-B ISSUED BY THE 1ST RESPONDENT THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Heard the learned counsel for the petitioner as well as learned counsel for the respondents. 2.Learned counsel for the petitioner submits that for the assessment year 2018-19, the petitioner was unable to upload the returns on account of technical problem and the present writ petition is filed with a prayer to permit the petitioner to upload the returns electronically or on printed paper or to direct the respondents to open the portals. 3.Learned counsel for the respondents on instructions submits that the issue involved in this case is covered in terms of order passed by Coordinate Bench of this court in W.P.No.201282/2022. This court in paragraph 8, held as under: “The respondents are directed to open the portal to enable the petitioner to submit his return of income making a claim for deduction under Section 80P of the Act, and if for any reason the portal cannot be opened, the petitioner is permitted to file his return of income in response to the notice under Section 148 of the Act, physically, and the respondents are directed to receive the same and thereafter proceed further in accordance with law. It is needless to state that the authorities have the power to verify the details uploaded.” 4.Under these circumstances, this petition is disposed of in terms of the said order. Hence, the following: ORDER i)The writ petition is allowed. ii)The respondents are directed to open the portal to enable the petitioner to submit his return of income making a claim for deduction under Section 80P of the Act, and if for any reason the portal cannot be opened, the petitioner is permitted to file his return of income in response to the notice under Section 148 of the 4.Under these circumstances, this petition is disposed of in terms of the said order. Hence, the following: ORDER i)The writ petition is allowed. ii)The respondents are directed to open the portal to enable the petitioner to submit his return of income making a claim for deduction under Section 80P of the Act, and if for any reason the portal cannot be opened, the petitioner is permitted to file his return of income in response to the notice under Section 148 of the Act, physically, and the respondents are directed to receive the same and thereafter proceed further in accordance with law. It is needless to state that the authorities have the power to verify the details uploaded. Sd/- JUDGE MBS/ct-an List No.: 1 Sl No.: 15