- 1 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21367 OF 2025 (T-IT) BETWEEN: ABDUL REHAMAN AGED ABOUT 55 YEARS S/O IJJABBA PAN:DGUPA7373B 3-224/3, JOKATTE 62 THOKUR, MANGALURU -11. …PETITIONER (BY SRI. SACHIN S NAYAK, ADV.) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, PLOT NO.5 EDC COMPLEX, PATTO PLAZA, GOA-403 001. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, C. R. BUILDING, QUEENS ROAD, BENGALURU- 560001. 3. THE CENTRAL BOARD OF DIRECT TAXES, OT AND WT SECTION, C.B.D.T, ROOM NO.13, 5TH FLOOR, JEEVAN VIHAR BUILDING, SANSAD MARG, NEW DELHI-110001. Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 4. INCOME TAX OFFICER WARD 1 (1), C R BUILDING, ATTAVAR, MANGALORE-575 001. 5. CENTRALIZED PROCESSING CENTRE, REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX, ELECTRONIC CITY POST, BENGALURU – 560500. …RESPONDENTS (BY SRI. M THIRUMALESH, ADV. FOR R1 TO R4 SRI ARAVIND V CHAWAN, ADV. FOR R5) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 12/07/2023 ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2022-23 BEARING F. NO. 12/119(2)(B)/ PR.CIT- PNJ/2023-24 WHICH IS ENCLOSED AS ANNEXURE H AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks following reliefs: (a) Issue a Writ of Certiorari or direction in the nature of writ of certiorari quashing the - 3 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 order under Section 119(2)(b) of the Income Tax Act, 1961 dated 12.07.2023 issued by the Respondent No.2 for the Assessment Year 2022-23 bearing F No.12/119(2)(b)/Pr.CIT- PNJ/2023-24 which is enclosed as Annexure-H. (b) Issue a writ of mandamus or direction in the nature of writ of mandamus to direct the Respondent No.5 for processing the return of Income filed on 29.12.2022 by the Petitioner which is enclosed as Annexure-E1. (c) And pass such other orders as this Honourable Court deems fit and proper in the interest of justice and equity including awarding of cost of this petition. 2. A perusal of the material on record will indicate that in relation to the Assessment Year 2022-23, the petitioner did not file income-tax returns within the due date i.e., 31.07.2022 and filed returns on 29.12.2022 and also filed application dated 24.04.2023 seeking condonation of delay in filing the returns. The said application having been considered by the respondents who proceeded to pass - 4 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 impugned order at Annexure-H dated 12.07.2023 rejecting the said application under Section 119(2)(b) of Income Tax Act, and as such, the petitioner is before this Court by way of the present petition. 3. A perusal of the material on record, in particular the application for condonation of delay filed by the petitioner will indicate that the valid submissions, grounds and reasons have been made out and assigned by the petitioner, who has specifically contended that the belated filing of the returns was due to an order dated 17.08.2021 passed by this Court in a motor vehicle accident case pertaining to the demise of his son. Under these circumstances, I am of the considered opinion that a case of reasonable cause and genuine hardship has been made out by the petitioner in terms of the Circular dated 09.06.2015 issued by the respondent. 4. Under these circumstances, adopting justice oriented approach and having regard to valid and sufficient ground - 5 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 pleaded by the petitioner in support of his claim for condonation of delay, I deem it just and appropriate to set-aside the impugned order and condone the delay in filing the returns by the petitioner by allowing the application filed by the petitioner. 5. In the result, I pass the following: O R D E R (i) The petition is hereby allowed. (ii) The impugned order at Annexure–H dated 12.07.2023, is hereby set-aside; (iii) The application filed by the petitioner under Section 119(2)(b) for condonation of delay in filing Income Tax Returns for the Assessment Year 2022-23, is hereby allowed; (iv) The respondents are directed to accept the returns submitted by the petitioner for the aforesaid Assessment Year 2022-23; (v) It is needless to state that respondents are at liberty to verify the claim of the - 6 - HC-KAR NC: 2025:KHC:40503 WP No. 21367 of 2025 petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MPK CT:bms List No.: 2 Sl No.: 7