- 1 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37312 OF 2025 (T-IT) BETWEEN: 1. SUMANT CHENGAPPA AGED 61 YEARS, S/O M B CHENGAPPA, CARE - "HONEY FARM", SIDAPUR, SOUTH COORG, KODAGU - 571 253. …PETITIONER (BY MS. SUVARNA LAKSHMI M.L., ADVOCATE) AND: 1. INCOME TAX OFFICER ITO WARD, MADIKERI - 571 201. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE - 3, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560095. 3. DEPUTY/ASSISTANT DIRECTOR OF INCOME TAX, INVESTIGATION-2, OFFICE OF THE DEPUTY/ASSISTANT DIRECTOR OF Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 of 2025 INCOME TA INVESTIGATION-2, FAIU, BANGALORE 560001. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP 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 20/09/2023 PASSED BY THE RESPONDENT NO.2 IN DIN NO. ITBA/COM/F/17/2023- 24/1056318920(1) FOR THE ASSESSMENT YEAR 2019-20 (ANNEXURE-A) 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 1. In this petition, the petitioner seeks the following reliefs; "1) 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 20/09/2023 passed by the Respondent No.2 in DIN No: ITBA/COM/F/17/2023- 24/1056318920(1) assessment year 2019-20 (Annexure-A). - 3 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 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 2019-20 and to permit the petitioner to file a revised return of income, in accordance with law. iii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. A perusal of the material on record would indicate that the petitioner did not file his revised income tax returns within the due date and subsequently, paid the income tax in terms of the revised returns and thereafter filed the application under Section 119(2)(b) seeking codonation of delay in filing the revised returns. The said application having been rejected by the respondent vide order at Annexure-A dated 20.09.2023, the petitioner is before this Court by way of the present petition. 3. It is contended that the delay in filing the revised income tax returns was on account of bonafide reasons unavoidable circumstances and sufficient cause and the petitioner being a non resident Indian was not in Indian - 4 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 of 2025 and could not file the revised returns before the due date and it was due to genuine hardship as contemplated in the Circular No.9/2015 dated 09.06.2015 and as such, the impugned order passed by the respondent rejecting the application deserves to be set-aside and application for codonation of delay filed by the petitioner deserves to be allowed. 4. Per contra, learned counsel for the respondents supports the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that the respondents have adopted hyper technical approach in refusing to condone the delay without appreciating that the inability and omission on the part of the petitioner to file the revised returns within the prescribed period was on account of the undisputed fact that the petitioner was none resident Indian (NRI) and the same owing to - 5 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 of 2025 bonafide reasons, unavoidable circumstances and sufficient cause clearly constituted genuine hardship on the part of the petitioner / assessee as contemplated in the said circular dated 09.06.2015 and failure to appreciate this has resulted in erroneous conclusion warranting interference by this Court in the present petition. 6. Under these circumstances, I deem it just and appropriate to adopt the justice oriented approach and having regard to the validity of sufficient ground 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 revised returns by the petitioner by allowing the application filed by the petitioner. In the result, the following; ORDER (i) The petition is hereby allowed. - 6 - HC-KAR NC: 2025:KHC:52399 WP No. 37312 of 2025 (ii) The impugned order at Annexure - A dated 20.09.2023 is hereby set-aside. (iii) The application filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 for condonation of delay in filing the revised income tax returns for the assessment year 2019-20 is hereby allowed. (iv) The respondents are directed to accept the revised return submitted by the petitioner and verify the claim of the petitioner and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 22