- 1 - HC-KAR NC: 2025:KHC:50253 WP No. 35401 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35401 OF 2025 (T-IT) BETWEEN: DILEEP SATYA NO. 38, 4TH MAIN, 1ST PHASE GIRINAGAR, BENGALURU - 560 085 KARNATAKA, INDIA, AGED ABOUT 49 YEARS …PETITIONER (BY SMT. NITYA S, ADVOCATE AND SRI. PRASANNA N, ADVOCATE FOR SRI. ASHOK A. KULAKARNI, ADVOCATE) AND: 1. THE SECRETARY CENTRAL BOARD OF DIRECT TAXES CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI - 110 001 REPRESENTED BY ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE. 2. THE ASST/DY COMMISSIONER OF INCOME TAX - CIRCLE 3(3)(1) NO. 59, HMT BHAVAN 3TH FLOOR, BALLARI ROAD GANGANAGAR, BENGALURU - 560 032. …RESPONDENTS (BY SRI. M. THIURMALESH, ADVOCATE FOR R1 AND R2) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50253 WP No. 35401 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECTION TO THE R1 TO IGNORE THE FORM 10-IEA DATED 29.10.2025 FOR AY 2025-26 BEARING E-FILING ACKNOWLEDGEMENT NUMBER/ QUARTERLY STATEMENT RECEIPT NUMBER 341508990291025 IN ANNX-C UPLOADED IN THE INCOME TAX PORTAL ON 29.10.2025 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, petitioner seeks the following reliefs: "A. Issue a writ of Mandamus or any other writ or direction to the 1st Respondent to ignore the Form 10-1EA dated Acknowledgement Number / Quarterly Statement Receipt bearing 29.10.2025 for AY 2025-26 e-Filing Number 341508990291025 in Annexure-"C" uploaded in the Income Tax Portal on 29.10.2025. B. Issue a writ of Mandamus or any other writ or direction to the 1st Respondent and/or 2nd Respondent to permit the Petitioner to upload the Income Tax Return for AY: 2025-26 online or in the Paper Form under the old tax regime. C. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity." 2. Learned counsel for the petitioner submits that the petitioner had filed Income Tax Returns for the - 3 - HC-KAR NC: 2025:KHC:50253 WP No. 35401 of 2025 Assessment Year 2024-25 by opting out of the new regime and by choosing the old regime. Subsequently, for the Assessment Year 2025-26 also the petitioner intended to opt out of the new regime and continue in the old regime. But due to oversight and inadvertence, Form No.10-IEA dated 29.10.2025 was filed which ought not to have been filed by the petitioner which has resulted in the petitioner having opted for the new regime which is preventing the petitioner from continuing with the old regime and the returns are not being accepted by the respondent as such the petitioner is before this Court by way of the present petition. 3. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 4. A perusal of the material on record including the Income Tax Returns for the Assessment Year 2024-25, e-filing acknowledgment in Form No.10-IEA for the Assessment Year 2024-25 dated 29.10.2024 opting out of - 4 - HC-KAR NC: 2025:KHC:50253 WP No. 35401 of 2025 the new regime by the petitioner, e - filing acknowledgment in Form No.-10 IEA for the Assessment Year 2025-26 dated 29.10.2025 wherein the petitioner had inadvertently not opted out of the new regime and followed by the email communication dated 30.10.2025 and the grievance raised by the petitioner therein which has not been addressed by the respondents so far, will clearly indicate that upon such a request being made by the petitioner, the respondents are duty bound to accept the said request and reverse the application and permit the petitioner to file a fresh application which is not possible on account of lack of provision in the e portal in view of the technical issue in that regard. 5. Under these circumstances, I deem it just and appropriate to dispose of this petition directing the respondents to reverse the application filed by the petitioner and by ignoring Form No.10-IEA dated 29.10.2025 for the Assessment Year 2025-26 within a - 5 - HC-KAR NC: 2025:KHC:50253 WP No. 35401 of 2025 period of one week form the date of receipt of a copy of this order. 6. In addition thereto, petitioner is permitted to file Returns manually/physically before the respondents, who shall accept the same and proceed further in accordance with law. In the event, petitioner files such a manual/physical returns as stated supra, the respondents shall treat the same as a valid return and proceed further in accordance with law. Subject to the aforesaid directions, petition stands disposed off. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 2 Sl No.: 10