- 1 - HC-KAR NC: 2025:KHC:48663 WP No. 29434 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29434 OF 2025 (T-IT) BETWEEN: 1. THE KARNATAKA STATE CHARTERED ACCOUNTANTS ASSOCIATION (A REGISTERED SOCIETY UNDER THE PROVISIONS OF THE KARNATAKA SOCIETIES REGISTRATION ACT, 1960) REPRESENTED HEREIN BY ITS PRESIDENT, MR. SHIVAPRAKASH VIRAKTAMATH HAVING ITS REGISTERED OFFICE AT NO.67, 1ST FLOOR, 2ND STAGE, WEST OF CHORD ROAD, MAHALAXMIPURAM, BELOW RAJAJI NAGAR METRO STATION, BENGALURU – 560 086. 2. MR. K. RAGHAVENDRA SHETTY, S/O NARAYANA SHETTY AGED ABOUT 45 YEARS, RESIDING AT 3-4, AJJARA GUDDU MANE, KATKERE, KONI, UDUPI – 576 217 CURRENTLY AT BENGALURU. 3. MR. PRAMOD S., S/O SRIHARI, AGED ABOUT 39 YEARS, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48663 WP No. 29434 of 2025 RESIDING AT 12144, PRESTIGE LAKE RIDGE, SUBRAMANYAPURA POST, GUBLALA MAIN ROAD, BENGALURU – 560 061. 4. SMT. BABITHA G., W/O MAHENDRA KUMAR JAIN, AGED ABOUT 54 YEARS RESIDING AT NO.114, 7TH MAIN ROAD, NEAR NILGIRIS, JAYANAGAR 4TH BLOCK, BENGALURU – 560 011. 5. SHRI. DEEPAK CHOPRA, S/O LALITH KUMAR CHOPRA AGED ABOUT 38 YEARS, RESIDING AT NO. 57, YAMUNA BAI ROAD, MADHAVA NAGAR, BENGALURU – 560 001. …PETITIONERS (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY THE CHAIRPERSON, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, ROOM NO.269, NORTH BLOCK, NEW DELHI – 110 001. - 3 - HC-KAR NC: 2025:KHC:48663 WP No. 29434 of 2025 2. UNION OF INDIA, REPRESENTED HEREIN BY THE FINANCE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110 001. 3. DIRECTOR GENERAL OF INCOME TAX (SYSTEMS), INCOME TAX DEPARTMENT, ARA CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. 4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA, BENGALURU 2ND FLOOR, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO EXTEND THE DUE DATE FOR FILING THE RETURN OF INCOME FOR THOSE PERSONS SPECIFIED IN CLAUSE (a) OF EXPLANATION 2 TO SECTION 139(1) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2025-26 FROM 31.10.2025 TO 31.12.2025 (ANNEXURE-B-1), OR ANY OTHER DATE THAT THIS HON’BLE COURT DEEMS FIT, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, AND ACCORDINGLY AND IN CONSEQUENCE THEREOF, DIRECT THE - 4 - HC-KAR NC: 2025:KHC:48663 WP No. 29434 of 2025 RESPONDENTS TO EXTEND THE SPECIFIED/DUE DATE FOR FILING ALL OTHER STATUTORILY PRESCRIBED FORMS UNDER THE INCOME-TAX ACT, 1961, INCLUDING THE TAX AUDIT REPORT UNDER SECTION 44AB OF THE INCOME-TAX ACT, 1961 (ANNEXURE-A-1), BY OPERATION OF LAW BY A CORRESPONDING PERIOD OF TIME 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 Learned counsel for the petitioners has filed a memo dated 25.11.2025 stating that the petition is rendered infructuous. The memo so filed reads as under: "MEMO FOR DISPOSAL OF THE WRIT PETITION AS HAVING BECOME INFRUCTUOUS The Advocate for the Petitioner submits that the above writ petition was filed seeking an extension of due date for filing return of income under, inter alia, Section 139(1) of the Income-tax Act, 1961, and in consequence, inter alia, an extension of the due date for filing tax audits under Section 44AB of the Income-tax Act, 1961 for AY 2025-26. It is submitted that the 1st Respondent has since issued Circular No.15/2025 dated 29.10.2025, vide which the due date for furnishing income tax returns for the previous year 2024-25 (AY 2025-26) for the assessees - 5 - HC-KAR NC: 2025:KHC:48663 WP No. 29434 of 2025 referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, has been extended to 10th December, 2025, and in consequence thereof, the specified date for furnishing of report of audit under the Section 44AB was stands extended to 10th November 2025. A true copy of Circular No.15/2025 dated 29.10.2025 is produced as Annexure 'A' to this memo. Hence the above writ petition has become infructuous. In view of the above, it is most humbly prayed that this Hon'ble Court be pleased to take this memo on record and pass orders disposing off this writ petition as having become Infructuous, in the interests of justice and equity.” 2. The said memo is placed on record. 3. In view of the said memo, the petition is disposed as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE CBC List No.: 2 Sl No.: 44