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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R. KRISHNA KUMAR
Geethanjali Effective Realty Solutions Pvt Ltd., Rep By Its Director Sri P. Ravindra Pai – Appellant
Versus
Income Tax Department, By Its Deputy Commissioner Of Income Tax, TDS Circle -1(1), Rep By Dr. Vijayakumar M. D. – Respondent
| Table of Content |
|---|
| 1. court scrutinizes petitioners' claims. (Para 1 , 2) |
| 2. petitioners argue for favorable comparison with prior cases. (Para 3 , 4 , 5) |
| 3. analysis of relevant statutory provisions and prior judgments. (Para 6 , 7 , 8) |
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioners seek the following reliefs:
“a) Issue a writ of mandamus or such other writ or declaration that the legislature by subsequent amendment to Sections 191, 201, 43B, 40(a) (ia) rws 139 of the IT Act has allowed additional time to the depositor to deposit TDS beyond Rule 30 of the IT Rules during the previous year before date of filing the return of income U/s. 139 of the IT Act.
b) Consequently, issue a writ of certiorari quashing the order dated 22.12.2023 bearing No.ITBA/COM/F/17/2023-24/1059018326(1) Annexure-D u/s. 279(1) of the IT Act for the Assessment year 2014-15 passed by the third respondent.
c) Issue such other writ or direction as this Hon’ble Court deem fit to grant in the facts and circumstances of the present case.”
2. Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions u
The court affirmed that amendments to the Income Tax Act permit TDS deposit extensions up to the return filing date, emphasizing adherence to legislative intent in tax compliance cases.
The retrospective application of the amended provision of section 40(a)(ia) of the Income Tax Act, 1961 and the need for a liberal and equitable interpretation.
No enabling provision under S.200A for levying S.234E late fees on TDS returns prior to 01.06.2015 amendment.
Late fee u/s 234E for delayed TDS returns leviable only from 01.06.2015 onwards via s.200A processing, as amendment prospective; delays in appeals condoned for substantial justice.
Prosecution for delayed TDS deposits during COVID-19 was deemed unwarranted as the pandemic constituted a 'reasonable cause' for non-compliance.
TDS credit must be allowed in the assessment year when corresponding income is assessable, per section 199(3) r.w. Rule 37BA(3)(i), irrespective of deductor's accounting year or Form 26AS reflection.
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