Wp/201282/2022 Of M/S Sir M Vishweshwaraiah Souharda Sahakari Niyamit v. Income Tax Officer

IN THE HIGH COURT OF KARNATAKA|KALABURAGI BENCH DATED THIS THE 23 DAY OF JUNE 2022) BEFORE. THE HON'BLE MR.JUSTICE S.VISHWAJITH SHETTY| ,W.P.No.201282/2022(TIT) BEIWEEN M/s. Sir M.Visnhwesnwaraian SounardaSanakari Niyamit, Ram Mandir Cross Road,|Vijayapura - 586 101, Karnataka, Rep. by its President| Sri Snrishailappa Gurappa Sarasnetti. PETITIONER. (By Sri Gopalkrisnna B.Yadav &Sri Ashok A.KulkKarni, Advs.) AND 1.Income Tax Officer, Ward 1 & TPS, Aayakar Bhavan, Near All India Radio,Aayakar Bhavan, Near All India Radio, Atnani Road, Vijayapura, Vijayapura - 586 104, Karnataka. 2.Principal Commissioner of Income Tax, Hubballi, C.R.Bullding, Navanagar,Hubpalli - 580 025, Karnataka.Hubballi, C.R.Bullding, Navanagar,Hubpalli - 580 025, Karnataka. RESPONDENT. (By Sri Thulajappa KalaburaglI, Adv. This writ petition is filed under Articles 226 & 227 of the:Constitution of India, praying to direct respondent no.1 to| 9 permit the petitioner to file either electronically or in printed|form or any other mode, the return of income in response to thenotice dated 07.04.2022 issued under Section 148 of the Act at|Annexure-C & etc. This petition coming on for Preliminary Hearing, this day,tne Court made the following: ORDER 1The petitioner-assessee has filed the instant writ petition|seeking for the following reliefs: a)Issue a direction in tne nature ofMandamus to the l[st]respondent, permitting the|petitioner to file, eitner electronically or in printed|form or any other mode as this Hon'ble Court may|think fit, the return of income in response to the.notice issued under Section 148 of the Act bearing—DINand.NoticeNo.ITTBA/AST/S/148 1/202203/1042603293(1) dated 07.04.2022 in Annexure Cissued by the 1[st]respondent, within sucn time as tnisHon ble Court may think fit. D)Issue a direction in tne nature ofmandamus to the l[st]respondent, permitting the|petitioner to make a claim for deduction under)Section 80P of the Act in the return of income to be. filed in response to the notice under Section 148 of)tne Act bearing DIN and Notice number ITBA/AST/S/|148_1/2022-23/1042603293(1), dated 07.04.2022.in Annexure C issued py the 1[st]respondent. Cc)Grant sucn otner relief that this Hon pie.Court may think fit including the cost of this petitionin the interest of justice and equity. 2.Heard the learned Counsel for the petitioner as well as thelearned Counsel for the respondents. %,It is the grievance of the petitioner that after receipt of the.notice under Section 148 of the Income Tax Act, 1961 (for|Snort, tne Act), he intended to make a claim for deduction.under Section 80OP of the Act in the return of income to be filedin response to the notice issued under Section 148 of the Act. But due to some technical difficulties, he was not in a position to upload the return of income. He submits tnat in the event if theclaim for deduction is made, the system is not accepting the|return of income. It is under these circumstances, ne has|approached this Court in this writ petition. 4 Learned Counsel for the petitioner submits that anOpportunity is required to be given to tne assessee to submit his.return of income making a claim for deduction which he is)legally entitled for. In the event if there is any difficulty in filing|the return of income electronically, the respondents are requiredto accept tne same physically, but for the reasons best Known to.them, the respondents are not receiving the same pnysically,|and therefore, the petitioner is before this Court. He submits.tnat|inidenticalcircumstances,tnis|CourtinW.P.No.104152/2021 disposed of on 10.11.2021 had issued|necessary directions to the respondent-autnorities to open the.portal to enable the petitioner to upload necessary forms andif |the portal cannot be opened, to permit the assessee to file hard)copies of the said forms. 9,Learned Counsel for the respondents does not dispute thesaid submission made by the learned Counsel for the petitioner. &,Tnis Court in W.P.No.104152/2021, in paragraph 13 & 14.nas neld as under: “13. Be tnat as it may, wnat is sought by the.assessee herein is for an opportunity to upload Tran)1 form containing the details of tne transaction.conducted py the Assessee prior to 27.12.2017, the|filing of the form by itself would not entitie the)assessee for any particular credit input or otherwise,the same would always be subject to scrutiny by the|authority and if there are any false information found in the information which is uploaded by way of the)above forms, the authorities have necessary powers|under the Act to deal with tne same. 14. In view of tne above, writ petition ispartially allowed. A certiorari is issued, the closure of the grievance ticket raised by the petitioner vide|Annexure-H is quashed. A mandamus is_ issueddirecting the respondent authorities to open the|portal to enabie the petitioner to upload the)necessary forms, if the portal cannot be opened to permit tne assessee to file Nard copies of the Said|form and act thereon. It is needless to say that the|authorities have the necessary powers to verify the)details uploaded.| +,Under the circumstances, even this petition is disposed of|in terms of the said order. Accordingly, the following order: 6 8 Tne writ petition is partly allowed. Tne respondents are.directed to open the portal to enable the petitioner to submit his.return of income making a claim for deduction under Section|SOP 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, pnysically, and tne respondents are directed to receive the same and.thereafter proceed further in accordance witn law. It is needless|to state that the authorities have the powers to verify the details|uploaded. Sd/-JUDGE KK