IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20822 OF 2023 (T-IT)

BETWEEN:

MOORTHEDHARARA SEVA SAHAKARAI SANGHA NIYAMITHA A CO OPERATIVE SOCIETY REGISTERED UNDER THE KARNATAKA CO OPERATIVE SOCIETY ACT 1959, REGISTERED ADDRESS AT UPPINANGADY, PUTTUR, D.K.DISTRICT – 574 241, REP. BY ITS CEO SRI DEEKAYYA, SON OF SRI CHENNAPPA POOJARY, AGED ABOUT 44 YEARS.

…PETITIONER (BY SRI. ABHIJITH S. BAPU AND SRI. SHREEHARI KUTSA, ADVOCATES)

AND:

PRINCIPAL COMMISSIONER OF INCOME TAX PCIT, PANAJI Digitally AAYKAR BHAVAN, PLOT NO.05, signed by EDC COMPLEX, PATTO PLAZA, CHANDANA PANAJI GAO – 403 001, B M AN AUTHORITY UNDER Location:

THE INCOME TAX ACT 1961, High Court …RESPONDENT of Karnataka (BY SRI. SUSHAL TIWARI, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER U/S 119(2)(b) OF THE INCOME TAX ACT, 1961 DTD 03/01/2023 ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 BEARING F.NO. 87/119(2)(b)/PR.CIT-PNJ/2022-23 AND BEARING THE DIN NO. ITBA/COM/M/17/2022-23/1048408066(1) WHICH IS ENCLOSED AS ANNEXURE-G1 AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:-

“a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order under section 119(2)(b) of the Income Tax Act, 1961 dated 03/01/2023 issued by the Respondent for the Assessment Year 2018-19 bearing F. No. 87/119(2)(b)/Pr.CIT-PNJ/2022-23 and bearing the DIN No. ITBA/COM/M/17/2022-23/1048408066(1) which Annexure G1 is enclosed as b. Issue a writ of mandamus or direction in the nature of writ of mandamus directing the Respondent to condone the delay in filing of the return of income.

C. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including awarding of cost of this Petition.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that in relation to the petitioner herein in respect of the assessment year

2019-20, a Co-ordinate Bench of this Court in the case of Moorthedharara Seva Sahakari Sangha Niyamitha Vs. Principal Commissioner of Income Tax and another –

W.P.No.21458/2024 dated 18.09.2025, which reads as under:

“The petitioner is before this Court seeking the following prayers:

“a. Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the order under section 119(2)(b) of the Income Tax Act, 1961 dated 09/12/2022 issued by the Respondent No.1 for the Assessment Year 2019-20 which bears the DIN viz., ITBA/COM/M/17/202223/1047950841(1) and bearing folio number F No.122/119(2)(b)/Pr.CIT-

PNJ/2022-23 which is enclosed as Annexure F1.

b. Issue a writ of mandamus or direction in the nature of writ of mandamus to condone the delay in filing of the return of income pursuant to the application filed under section 119(2)(b) dated 30/09/2020 of the Act enclosed in Annexure E.

c. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity including awarding of cost of this Petition.”

2. The petitioner, a Cooperative Society registered under the Karnataka Cooperative Societies Act, 1959. It is said to be eligible for deduction under Section 80P of the Income Tax Act, 1961 and no income tax is payable by the petitioner. Petitioner claims to be a small organization consisting of 6 permanent and 11 temporary staff operating around Uppinagady catering to the financial needs of the toddy- tappers. For the year 2019-2020 owing to serious health issues of the Secretary and various administrative difficulties the petitioner did not file its income tax returns within the due date. The petitioner then files an appli