- 1 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.11966 OF 2025 (T-IT) C/W WRIT PETITION NO.12132 OF 2025 (T-IT) WRIT PETITION NO.12138 OF 2025 (T-IT) IN WP No.11966/2025 BETWEEN: TUMKUR VEERASHAIVA CO-OPERATIVE BANK LIMITED EMPLOYERS GRATUITY FUND TRUST, REPRESENTED BY B.S.KALPANA, TRUSTEE D/O. SHIVANNA AGED ABOUT 58 YEARS RADHAKRISHNAN ROAD, S.S. PURAM TUMKUR-572 102. …PETITIONER (BY SRI RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX BENGALURU - 2 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU-560 095. 2. INCOME TAX OFFICER WARD-1 AND TPS, TUMKUR Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 AAYAKAR BHAVAN, KUNIGAL ROAD RAMAKRISHNA NAGAR, TUMKUR - 572 103. …RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE) * * * THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER UNDER SECTION 119(2)(b) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE 'ACT') DATED 16/01/2025 PASSED BY THE RESPONDENT NO.1 IN DIN NO.ITBA/COM/F/17/2024-25/1072219345(1) FOR THE ASSESSMENT YEAR 2017-18 (ANNEXURE-A). IN WP NO.12132/2025 BETWEEN: TUMKUR VEERASHAIVA CO-OPERATIVE BANK LIMITED EMPLOYERS GRATUITY FUND TRUST, REPRESENTED BY BS KALPANA, TRUSTEE D/O. SHIVANNA AGED ABOUT 58 YEARS RADHAKRISHNAN ROAD, S.S. PURAM TUMKUR-572 102. UNDER TRUST ACT. ...PETITIONER (BY SRI RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX BENGALURU - 2 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE - 3 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 KORAMANGALA BENGALURU-560 095. 2. INCOME TAX OFFICER WARD-1 AND TPS, TUMKUR AAYAKAR BHAVAN, KUNIGAL ROAD RAMAKRISHNA NAGAR, TUMKUR - 572 103. ...RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER UNDER SEC 119(2)(b) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DATED 16.01.2025 PASSED BY THE R-1 IN DIN NO.ITBA/COM/F/17/2024- 25/1072219224(1) FOR THE ASSESSMENT YEAR 2014-15 (ANNEXURE-A) IN WP NO.12138/2025 BETWEEN: TUMKUR VEERASHAIVA CO-OPERATIVE BANK LIMITED EMPLOYERS GRATUITY FUND TRUST, REPRESENTED BY BS KALPANA, TRUSTEE D/O. SHIVANNA AGED ABOUT 58 YEARS RADHAKRISHNAN ROAD, S.S. PURAM TUMKUR-572 102. UNDER TRUST ACT. UNDER RULE-2(1) AND (2) OF PART-"C" OF THE IV SCHEDULE OF THE INCOME TAX ACT, 1961. ...PETITIONER (BY SRI RAVI SHANKAR S.V., ADVOCATE) - 4 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX BENGALURU - 2 BMTC BUILDING, 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU-560 095. 2. INCOME TAX OFFICER WARD-1 AND TPS, TUMKUR AAYAKAR BHAVAN, KUNIGAL ROAD RAMAKRISHNA NAGAR, TUMKUR - 572 103. ...RESPONDENTS (BY SRI E.I. SANMATHI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER UNDER SECTION 119(2)(b) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) DATED 16.01.2025 PASSED BY THE R-1 IN DIN NO. ITBA/COM/F/17/2024-25/1072219125(1) FOR THE ASSESSMENT YEAR 2013-14 (ANNEXURE-A). THESE WRIT PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. In W.P.NO.11966/2025, petitioner is before this Court seeking for the following reliefs: "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 16/01/2025 passed by the Respondent No.1 in DIN No: ITBA/COM/F/17/2024- 25/1072219345(1) for the assessment year 2017-18 (Annexure-A). ii) Issue a writ of mandamus or a direction in the nature of writ of mandamus directing to the respondents condone the delay in filing the revised return of income for the assessment year 2017-18 and to permit the petitioner to file a revised return of income in order to claim exemption in accordance with law. and iii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. In W.P.NO.12132/2025, petitioner is before this Court seeking for the following reliefs: "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 16/01/2025 passed by the Respondent No.1 in DIN No: ITBA/COM/F/17/2024- 25/1072219224(1) for the assessment year 2017-18 (Annexure-A). - 6 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 ii) Issue a writ of mandamus or a direction in the nature of writ of mandamus directing to the respondents condone the delay in filing the revised return of income for the assessment year 2014-15 and to permit the petitioner to file a revised return of income in order to claim exemption in accordance with law. and iii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 3. In W.P.NO.12138/2025, petitioner is before this Court seeking for the following reliefs: "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 16/01/2025 passed by the Respondent No.1 in DIN No: ITBA/COM/F/17/2024- 25/1072219125(1) for the assessment year 2013-14 (Annexure-A). ii) Issue a writ of mandamus or a direction in the nature of writ of mandamus directing to the respondents condone the delay in filing the revised return of income for the assessment year 2013-14 and to permit the petitioner to file a revised return of income in order to claim exemption in accordance with law. and iii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 4. Sri Ravi Shankar.S.V., learned counsel for the petitioner, in all the above matters, submits that there is a genuine mistake, which has been committed by the petitioner, - 7 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 inasmuch as the petitioner being a Trust has not filled in the amount originally for redemption in the returns filed for the Assessment Years 2013-14, 2014-15 and 2017-18 though the amount has been mentioned in Part-B under the heading 'Voluntary contribution for forming part of corpus'. The submission of the learned counsel for the petitioner is that the petitioner being entitled for the benefit of Section 10 (25) (i) of the IT Act, 1961 on the said amount, only due to the mistake of not entering the said amount to claim exemption, has deprived the petitioner of the exemption and respondent No.2 has denied the exemption on the ground that there is a delay in seeking for exemption. 5. Sri E.I.Sanmathi, learned counsel for the respondent- Revenue would submit that respondent No.2 has no power to condone the delay of more than six years except on account of genuine hardship. 6. An assessee cannot be held to be a fraud only because there is a mistake in the selection made in the filing of the form. If the rest of the documents would support the - 8 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 case of the assessee, the benefit of the same would have to be provided by the Revenue to the assessee. The genuine hardship which would be caused would have to be looked at only in the perspective of the assessee being required to make payment of the taxes and by virtue of such payment, if any hardship would be caused to the assesse. It for that reason that the concept of genuine hardship has been used in the Income Tax Act, whereas under Section 5 of the Limitation Act, the applicant would have to satisfy the Court that he had sufficient cause for not preferring the appeal or making application within such period. Section 5 makes applicable the concept of 'sufficient cause', whereas the Income Tax Act makes applicable to the concept of 'genuine hardship'. It should have to be looked at in the different perspective. In that view of the matter, if any genuine hardship would be caused to the assessee the delay would have to be condoned by the Revenue and the matter be considered on merits to ascertain if the assessee would be entitled for the benefit sought for by the assessee. - 9 - HC-KAR NC: 2025:KHC:28156 WP No. 11966 of 2025 C/W WP No. 12132 of 2025 WP No. 12138 of 2025 7. In that view of the matter, I pass the following: ORDER i) Writ petitions are allowed. ii) The delay in seeking amendment is condoned. iii) The matters are remitted to respondent No.2 for fresh consideration in terms of the above observations, by providing an opportunity to petitioner, to pass such amendment order if necessary, which has supported by the documents already on record. SD/- (SURAJ GOVINDARAJ) JUDGE VM List No.: 1 Sl No.: 35