Ernakulam District Government College Employees Cooperative Society Limited v. Income-tax Officer Non Corp Ward 1(5), Kochi
|Ernakulam District Government College Employees Cooperative Society Limited
|Income-tax Officer Non Corp Ward 1(5), Kochi
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for rectification • rectification application • time limit
|No.13837 of 2020 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P12 communication that was issued to it stating that the application for rectification could not be considered since the issue involved did not come within the scope of a rectification application. In the Writ Petition, the petitioner impugns Ext.P12 order, inter alia, on the contention that the application under Section 154 was preferred seeking the correction of a mistake that was apparent from the record, in that the respondent assumed in the order impugned in the rectification application that the return had been filed belatedly when it was actually filed within time. The petitioner would clarify that the deduction under Section 80P of the Income Tax Act was disallowed by the assessing authority solely on the ground that the return was not filed in time whereas, it is her specific case that the return was actually filed in time and it was in order to correct this mistake that was apparent from the record that the rectification application was filed. On a consideration of the facts and circumstances of the case and the submissions made across the Bar,I find force in the submissions of the learned counsel for the petitioner that the respondent failed to consider the actual issue that was raised in the rectification application, and proceeded on the assumption that what was agitated in the rectification application was the merits of the disallowance of the deduction under Section 80P of the Income Tax Act. The issue urged in the rectification application was the propriety of the observation in the assessment order that the return had been filed beyond time, whereas it is the specific contention of the petitioner that the return was filed within time. Under the said circumstances, I quash Ext.P12 communication of the respondent, and direct the respondent to consider the rectification application under Section 154 of the Income Tax Act, afresh, after hearing the petitioner. No.13837 of 2020 4 petitioner shall produce a copy of the writ petition together with a copy of the judgment before the respondent for further action.