Wp(C)/32340/2023 Of Marayamuttom Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 13 DAY OF OCTOBER 2023 / 21ST ASWINA, 1945WP(C) NO. 32340 OF 2023 PETITIONER/S: MARAYAMUTTOM SERVICE CO-OPERATIVE BANK LTD.NO.984, MARAYAMUTTOM P.O., NEYYATTINKARA TALUK, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, SINDHU S., AGED 47 YEARS, W/O.PRAVEEN KUMAR, SANTHI NILAYAM, MARAYAMUTTOM, THIRUVANANTHAPURAM DISTRICT, PIN – 695124 SINDHU S., AGED 47 YEARS, W/O.PRAVEEN KUMAR, BY ADVS.BABU S. NAIRSMITHA BABU RESPONDENT/S: 1THE INCOME TAX OFFICERWARD NO.2(2), AYAKKAR BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM, PIN – 695003 2INDIAN OIL CORPORATION LTD.REPRESENTED BY ITS SALES MANAGER, PANAMPILLY NAGAR, KOCHI, ERNAKULAM DISTRICT, PIN – 682036 3THE INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110 001. OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 13.10.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Dated this the 13[th] day of October, 2023 1. Present writ petition has been filed praying for a writ ofmandamus commanding the 1[st] and 3[rd] respondents to open onlinewindow to the petitioner to enable him to file the annual income taxreturn for the assessment year 2022-23 (Financial Year-2021-22). 2. Section 139(1) of the Income Tax Act set out time line forfiling return of income tax. Admittedly, the petitioner could not filereturn of his income within the time line prescribed under Section13(1) of the IT Act. The reason for not filing of the income tax returnon time is that the petitioner being a co-operative society, which wasrequired the help of Audit Report from the Co-operative Departmentof the State and which the petitioner could get after the timelineprescribed under Section 139 (1) of the IT Act got expired. Therefore,the petitioner could not file return of income within the timelineprescribed under the IT Act. 3. If the timeline got expired and the assessee could not filereturn by 31[st] December of the Assessment year, then there is aprovision under Sub Section (4) of Section 139, which allows theassessees to file the return for any previous year at any time before three months prior to the end of the relevant assessment year orbefore completion of the assessment year, whichever is earlier. Thereis yet another provision ie., Sub Section (8A) of Section 139, which alsopermits filing of the updated returns. The Commissioner of IncomeTax is empowered under Section 119 (2)(b) of the Act to condone thedelay in filing the return on time. 4. Learned counsel for the petitioner submits that he willapproach the jurisdictional Commissioner with an application forcondoning the delay in filing the return and if the Commissionercondones the delay, he will upload the return of his income, which maybe treated as the the return filed on time. 5. Learned counsel for the Revenue Department does not havemuch objection to the steps suggested by the petitioner, inasmuch asthe Act itself empowers the Central Board of Direct Taxes (CBDT) oron delegation of the said power to the Commissioner to condone thedelay in filing the income tax return on time. 6. Therefore, this writ petition is disposed of with liberty to thepetitioner to approach the jurisdictional Commissioner with anapplication for condoning the delay, within a period of 15 days fromtoday. If such an application is made, the jurisdictional Commissionerwill decide the application expeditiously, in accordance with law, after W.P(C).32340/2023 affording an opportunity of hearing to the petitioner. With the aforesaid direction, this writ petition stands disposed of. Sd/- Dinesh Kumar Singh, Judge sou. APPENDIX OF WP(C) 32340/2023 PETITIONER EXHIBITS 6. Therefore, this writ petition is disposed of with liberty to thepetitioner to approach the jurisdictional Commissioner with anapplication for condoning the delay, within a period of 15 days fromtoday. If such an application is made, the jurisdictional Commissionerwill decide the application expeditiously, in accordance with law, after W.P(C).32340/2023 affording an opportunity of hearing to the petitioner. With the aforesaid direction, this writ petition stands disposed of. Sd/- Dinesh Kumar Singh, Judge sou. APPENDIX OF WP(C) 32340/2023 PETITIONER EXHIBITS EXHIBIT P1A TRUE COPY OF THE RETURNS FILED BY THEPETITIONER FOR THE ASSESSMENT YEAR 2023-2024 ON 27-9-2023 EXHIBIT P2TRUE COPY OF THE DETAILS REGARDING THE TDSDEDUCTIONS MADE BY THE 2ND RESPONDENT