IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21^ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27399 OF 2025 (T-IT)

BETWEEN:

SRI VIGNESHWARA PUBLIC CHARITABLE TRUST, A REGISTERED PUBLIC TRUST, TRUST DEED REGISTERED UNDER THE REGISTRATION ACT, 1908 REPRESENTED BY ITS TRUSTEE MR KARKALA MUKUNDA SHENOY SON OF KARKALA MOHANDAS SHENOY, AGED ABOUT 66 YEARS, NO. 3, 26TH MAIN ROAD, BTM LAYOUT, BANGALORE 560076 PAN AABTS3793H …PETITIONER (BY SRI. VENKATESH G., ADVOCATE)

AND:

1. THE PRINCIPAL CHIEF COMMISSIONER Digitally signed by OF INCOME-TAX,(EXEMPTION)

SHARADAVANI B ROOM NO. 2503, 25TH FLOOR, Location: High E2 BLOCK, CIVIC CENTRE, Court of Karnataka MINTO ROAD, NEW DELHI-110002

2. THE COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE - 560027

3. THE INCOME TAX OFFICER EXEMPTIONS WARD 2, 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE - 560027

4. THE ASSISTANT DIRECTOR OF INCOME TAX, CENTRALISED PROCESSING CENTRE, PRESTIGE ALPHA, NO. 48/1 48/2, BERATENAGRAHARA, BEGUR HOBLI, HOSUR ROAD, BENGALURU 560 500 …RESPONDENTS (BY SRI ARAVIND V. CHAVAN, ADVOCATE)

THIS WRIT PETITION UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA IS FILED PRAYING TO QUASHING THE ORDER UNDER SECTION 119(2)(B) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DATED 11.12.2024 PASSED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2020-21 BEARING DIN AND ORDER NO. ITBA/COM/F/17/2024-25/1071116222(1) ENCLOSED AND MARKED AS ANNEXURE-A;

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 the following reliefs:

"Wherefore it is prayed that this Hon'ble Court be pleased to:

i) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the order under section 119(2)(b) of the Income Tax Act, 1961 (for short 'the Act') dated 11.12.2024 passed by the Respondent No.1 for the assessment year 2020-21 bearing DIN &Order No. ITBA/COM/F/17/2024- 25/1071116222(1) enclosed and marked as Annexure-A.

ii) Issue a writ of mandamus or a direction in the nature of writ of mandamus directing the Respondent No.1 to condone the delay in filing of audit report in e-Form 10B bearing e-filing Acknowledgement Number 500078860031123 for the assessment year 2020-21 which is enclosed herewith and marked as Annexure-B.

iii) Issue a writ of certiorari or a direction in the nature of writ of certiorari quashing the intimation dated 30.11.2021 issued under section 143(1) of the Act for the assessment year 2020-21 bearing DIN: CPC/2021/A7/164872697 issued by the Respondent No. 4, which is enclosed herewith and marked as Annexure-C.

iv) And pass or any other appropriate Writ, Order or direction as this Hon'ble Court deems fit and proper in the interest of justice and equity."

2. A perusal of the material on record indicate that the petitioner is a Charitable and religious Trust and submitted its income tax returns for the assessment year 2020-21 on 12.01.2021. The said returns having been processed, the respondents issued an Intimation to the Petitioner under section 143(1) of the Income Tax Act hereinafter referred to as the 'IT Act' wherein benefit of exemption under Section 11 of the IT Act was not granted to the petitioner. Pursuant to the said denial of exemption under section 11 of the IT Act the Petitioner realized that the audit report in Form-10B applicable to the petitioner-

Trust had not been submitted along with the income tax returns. Pursuant to the said realization, the petitioner submitted the said audit report in Form-10B along with an application on 09.02.2024 invoking Section 119(2)(b) of the I.T. Act seeking condonation of delay in submitting the said audit report. It was contended that the inability and omission on the part of the petitioner to submit the said audit report along with the income tax returns was due to bonafide reasons,