Wp/7458/2024 Of Sri Gopalaswamy Educational Society v. The Commissioner Of Income Tax(Exemptions)

[ [337e ]] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF IMARCHTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 7458 OF 2024 Between: Sri Gopalaswamy Educational [Society, ][Siddavatam, ][Siddavatam ][Mandal]Kadapa 516237 , Andhra Pradesh [lndia, ][represented by its Secretary, Smt. ][T.]Saraswathamma, Wlo. B. [Gopalaswamy, ]Aged [about ]77 [Years, ][R/o.]Siddavatham, KadaPa ...PETITIONER AND 1The Commissioner of lncome Tax [(Exemptions), ][l-,lyderabad ]Aaykar Bhavan,2nd Floor, Annexe Building, [Basheerbagh, ][Hyderabad]2lncome Tax Officer, [Exemptons, Tirupathi, Andhra ][Pradesh] ...RESPONDENTS Petition under Article [226 ][of ][the ][Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated [in ][the ][affidavit ][filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue a writ or order or [direction, ][more particularly ][in the ][nature ][of ][a]writ of mandamus [declaring ][the ][order daled ][1711112023 ][passed ][by ][the]No. I [bearing ] [and ][Notice ][No. ][ITBA/COM/F/1712023']Respondent 24t1058040495(1) [rejecting ][the ][application ][of ][the ][Petitioner ][for ][delay ][in ][filing]Form No. 108 for the [Assessment Year 2020-21 ][as ][being ][void, ][illegal, arbitrary,]violative of Article 14 [of ][the ][Constitution ][of lndia, without ][application ][of ][mind ][and]violative of principles [of ][natural ][justice ][and consequently condone the delay ][and]direct the Respondent [No. ][1 to ][accept the Form No. ][10B ][filed ][by ][the ][Petitioner.] lA NO: 1 OF 2024 Petition under Section [151 ][CPC praying that ][in ][the ][circumstances ][stated]in the affidavit filed [in support ][of the petition, the ][High ][Court ][may be pleased to]stay any demand raised [as ][a ][consequence ][of ][non acceptance ][of ][Form ][No. ][10B]for the Assessment [Year ][2020-21 ][.] Counsel for the Petitioner: [SRI M. ] Counsel for the Respondents: [A. RADHA ] [(Sr ] [For ][lT ][DEPT)] The Court made the [following: ] I I THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.7458 OF 2ol24 ORDER:/per Hon'bLe Si Justice p.SAM KOSHy) Heard Mr. Naga Deepak, learned counsel for thepetitioner and Mr. A.Radha Krishna, learned StandingCounsel for the Income Tax. Perused the material availableon record. 2. The challenge in the present Writ petition is to theorder dated 17.11.2023 passed by respondent No.1,whereunder respondent No.1 rejected the application of thepetitioner for delay in liling Form No. I 0B for theassessment year 2O2O-2I. 3. For submitting Form No. l0B, as is required underthe provisions of the Income Tax Act, 1961 (for short, theAct), there was certain delay, for which the petitioner hadmoved an application seeking condonation of delay underSection 119(2)(b) of the Act which has now turned clown byrespondent No.1 and which has led to frling of the presentWrit Petition. .r*ffil \ 2 4. As has been contended by the [respondent, ][the]establishment is based [and ][located ][within ][the ][territories ][of]the State of Andhra Pradesh. [The ][recovery ][proceeding ][that]has been initiated against [the petitioner ][is ][by ][respondent]No.2 which again [is ][within ][the ][territories ][of ][the ][State ][of]Andhra Pradesh. It [is ][only ][now ][on ][the ][rejection ][of ][the]application under Section [119(2)(b) ][of the ][Act which ][has]necessitated the [petitioner to ][fiie ][the present ][Writ ][Petition']It has been filed on the [ground ][that ][the ][authority ][which]has passed the impugned [order ][is ][located ][within ][the]territory of the [State ][of ][Telangana.] .r*ffil \ 2 4. As has been contended by the [respondent, ][the]establishment is based [and ][located ][within ][the ][territories ][of]the State of Andhra Pradesh. [The ][recovery ][proceeding ][that]has been initiated against [the petitioner ][is ][by ][respondent]No.2 which again [is ][within ][the ][territories ][of ][the ][State ][of]Andhra Pradesh. It [is ][only ][now ][on ][the ][rejection ][of ][the]application under Section [119(2)(b) ][of the ][Act which ][has]necessitated the [petitioner to ][fiie ][the present ][Writ ][Petition']It has been filed on the [ground ][that ][the ][authority ][which]has passed the impugned [order ][is ][located ][within ][the]territory of the [State ][of ][Telangana.] 5. Though we are of [the ][considered ][opinion ][that ][it ][could]be a case where [concurrent ][jurisdiction ][would ][fall ][and ][cart]a-lso be invoked by [this ][Court. ][However, ][we are ][reluctant]for exercising the [said ][powers ][for the ][reason ][that ][the]establishment [is ][predominantly operating ][within]petitioner the territories of [the ][State ][of ][Andhra ][Pradesh' ][The]Oflicer [ald ][the ][competent ofhcers, ][so ][far ][as ][the]Assessing under [the ][Act ][concerned, ][are ][also ][all ][located]proceedings within the territories [of ][the ][State ][of ][Andhra ][Pradesh' ][The]appellate authority [is ][also ][located ][in ][the ][State ][of ][Andhra] .':s ._ [-{: ]a Pradesh itself. Therefore, we are of the consiclered opinionthat it [,'vould ]be more appropriate if the petitioner ispermitted to adjudicate his matter before the jurisdictionalHigh Court i.e., the High Court for the State of AndhraPradesh ventilating his grievances so far as the rejection ofthe application under Section 119(2)(b) of the Act isconcerned To, 6. With the aJoresaid observations, the Writ petitionstands disposed of. No order as to costs. Consequently,miscellaneous petitions pending, if anv, shail stand closed. SD/- P. PADMANABHA REDDYASSISTANT REGIST AR//TRUE COPY// SECTION OFFICER 1. The Commissioner of lncome Tax(Exemptions), Hyderabad Aaykar Bhavan,2nd Floor, Annexe Building, Basheerbagh, Hyderabad Hyderabad2. lncome Tax Officer, Exemptions Tirupathi Andhra Pradesh 3. One CC to SRI lV. NAGA DEEPAK, Advocate 4. One CC to SRI A RADHA KRISHNA (Sr SC For lT DEPT) 5. Two CD Copies BNGJP HIGH COURT DATED:21 10312024 ORDERWP.No.7458 of 2024 i'( rtE [srAr]tc->orJ0 3 [ilAY ][2024]t)-ic}}ci'L{)es;.r.1'{:=.:-:-,:. DISPOSING OF THE WRIT PETITIONWITHOUT COSTS N,q