Udupi District Tappers Co-operative Federation Ltd. v. Prl. Commissioner of Income-tax, Mangaluru / Dy. Commissioner of Income-tax, Centralized Processing Centre, Bengaluru / Income-tax Officer, Ward-2, Udupi - 2019-LL-1210-45

Citation	2019-LL-1210-45
Appellant Name	Udupi District Tappers Co-operative Federation Ltd.
Respondent Name	Prl. Commissioner of Income-tax, Mangaluru / Dy. Commissioner of Income-tax, Centralized Processing Centre, Bengaluru / Income-tax Officer, Ward-2, Udupi
Court	HIGH COURT OF KARNATAKA
Relevant Act	Income-tax
Date of Order	10/12/2019
Assessment Year	2018-19
Judgment	View Judgment
Keyword Tags	co-operative societies act • condonation of delay • co-operative society • income
Bot Summary:	The petitioner has challenged the order dated 31/05/2019 passed by the second respondent and the order dated 21/06/2019 passed by the first respondent inter alia seeking a direction to the third respondent to pass the order of assessment relating to the assessment year 2018-19 in accordance with law. The petitioner has filed its returns relating to the assessment year 2018-19 with a delay of 86 days. The first respondent has rejected the application filed by the petitioner for condonation of delay in submitting the returns. The learned counsel appearing for both the parties would submit that the issued involved herein, is no more res integra, in view of the order 4 passed by a co-ordinate Bench of this Court in the case of Balkuru Halu Uthpadakara Sahakari Sangha Ltd., -vs- Prl. Commissioner of Income Tax and Others in Writ Petition No.28871/2019 and allied matters, whereby this Court has set aside the order impugned therein remanding the matter to the third respondent for re- examination of the petitioner s claim with regard to their respective returns and for condonation of delay in the light of the decision of the Division Bench of the Delhi High Court in the case of Fibrefill Engineers Vs CIT, reported in 177 TJ 556. For the reasons stated in the aforesaid order, the present writ petition deserves to be disposed of in similar terms. The order at Annexure-C dated 21/06/2019 passed by the first respondent is set aside and the matter is remanded to the first respondent to re-consider the application submitted by the petitioner, in the light of the order of this Court referred to above. The writ petition stands disposed of, in terms of the above.

IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 10TH DAY OF DECEMBER, 2019 BEFORE HON BLE MRS.JUSTICE S.SUJATHA WRIT PETITION No.35905/2019((T-IT) BETWEEN: Udupi District Tappers Co-operative Federation Ltd, R.R. Complex, Kunjal Road, Brahmavara, Udupi District 576 213, Reptd, by its Secretary incharge Mr.Ravikara. Petitioner (By Sri. Mahesh R. Uppin, Advocate) AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R.Building, N.G.Road, Attavara, Mangaluru 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru 560 500. 3. Income Tax Officer, Ward -2, Aayakar Bhavan, Adi-Udupi Malpe Road, 2 Udupi 576 103. ..Respondents. (By Sri. Jeevan J. Neeralgi, Advocate) This writ petition is filed under Articles 226 and 227 of Constitution of India, praying to quash order dated 31/05/2019 passed by R-2 marked as Annexure-B and order dated 21/06/2019 passed by R-1 marked as Annexure- C etc. This writ petition coming on for preliminary hearing this day, Court made following; ORDER Learned standing counsel Sri.Jeevan J Neeralgi, accepts notice for respondents. petitioner has challenged order dated 31/05/2019 passed by second respondent and order dated 21/06/2019 passed by first respondent inter alia seeking direction to third respondent to pass order of assessment relating to assessment year 2018-19 in accordance with law. 3 2. petitioner claims to be Co-operative Society registered under provisions of Karnataka Co-operative Societies Act, 1959. petitioner has filed its returns relating to assessment year 2018-19 with delay of 86 days. 3. It is contention of petitioner that before delay was condoned, Assessing Officer has processed IT return, however denied benefits under Section 80 P(2) of Income Tax Act, 1961 ( Act for short) and served intimation under Section 143(1) (a) of Act. first respondent has rejected application filed by petitioner for condonation of delay in submitting returns. Hence, present writ petition. 4. learned counsel appearing for both parties would submit that issued involved herein, is no more res integra, in view of order 4 passed by co-ordinate Bench of this Court in case of Balkuru Halu Uthpadakara Sahakari Sangha Ltd., -vs- Prl. Commissioner of Income Tax and Others in Writ Petition No.28871/2019 and allied matters ( D.D. 19/09/2019), whereby this Court has set aside order impugned therein remanding matter to third respondent for re- examination of petitioner s claim with regard to their respective returns and for condonation of delay in light of decision of Division Bench of Delhi High Court in case of Fibrefill Engineers Vs CIT, reported in (2017) 177 TJ 556 (Del). 5. For reasons stated in aforesaid order, present writ petition deserves to be disposed of in similar terms. 5 6. Hence, order at Annexure-C dated 21/06/2019 passed by first respondent is set aside and matter is remanded to first respondent to re-consider application submitted by petitioner, in light of order of this Court referred to above. Compliance shall be made within period of three months from date of receipt of certified copy of this order. 7. writ petition stands disposed of, in terms of above. Sd/- JUDGE Udupi District Tappers Co-operative Federation Ltd. v. Prl. Commissioner of Income-tax, Mangaluru / Dy. Commissioner of Income-tax, Centralized Processing Centre, Bengaluru / Income-tax Officer, Ward-2, Udupi

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