Wp/1290/2025 Of Vokkaligara Sangha v. The Assistant Commissioner Of Income Tax

Digitallysigned byNANDINI DLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 1290 OF 2025 (TIT) 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 …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 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; 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; 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; 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 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 on the file of respondent, till disposal of this Writ Petition; 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 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 on the file of respondent, till disposal of this Writ Petition; 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. Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity. 2. 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. 4. 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 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