- 1 - HC-KAR NC: 2025:KHC:31507 WP No. 3919 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 3919 OF 2025 (T-IT) BETWEEN: M/S. AZIM PREMJI FOUNDATION 134, DODDAKANNELLI NEXT TO WIPRO CORPORATE OFFICE SARJAPUR ROAD, BENGALURU – 560 035 REPRESENTED BY ITS LEADER - FINANCE MR. SHANKAR S. S., AGED ABOUT 55 YEARS UNDER COMPANIES ACT, 1956. …PETITIONER (BY SRI K.R.PRADEEP, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX EXEMPTIONS, CIRCLE - 1, UNITY BUILDING ANNEXE MISSION ROAD, BENGALURU – 560 027. 2. THE COMMISSIONER OF INCOME TAX - EXEMPTIONS UNITY BUILDING, ANNEXE MISSION ROAD BENGALURU – 560 027. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX – EXEMPTIONS, DELHI PRATAYAKSH KAR BHAVAN BLOCK E-2, 25TH FLOOR, CIVIC CENTRE Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:31507 WP No. 3919 of 2025 NEW DELHI – 110 006. …RESPONDENTS (BY SRI ARAVIND V.CHAVAN, ADVOCATE FOR R1 TO R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO REFUND THE PRINCIPAL AMOUNT OF RS. 40,79,638/- ALONG WITH INTEREST UNDER SECTION 244A OF THE ACT UPTO THE DATE OF REFUND WITHIN REASONABLE TIME AS MAY BE PRESCRIBED BY THIS HONBLE COURT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking a direction to the respondents to refund the principal amount of ₹40,79,638/- along with interest under Section 244A of the Income Tax Act, 1961 (for short ‘the Act’) upto the date of refund, on the score that excess TDS is deducted. 2. Heard Sri K.R.Pradeep, learned counsel for petitioner and Sri Aravind V. Chavan, learned counsel for respondent Nos.1 to 3. - 3 - HC-KAR NC: 2025:KHC:31507 WP No. 3919 of 2025 3. Learned counsel appearing for the petitioner submits that despite plethora of representations being submitted by the petitioner, refund is yet to be granted of an excess TDS that is deducted. He would submit that extraneous deduction cannot be withheld by the respondents. It has to fall back to the account of the assessee. He would seek to place reliance upon the judgment rendered by the co-ordinate bench in W.P.No.4652/2025, disposed on 28.04.2025. 4. Sri Aravind V. Chavan, learned counsel for the respondents submits that the representation of the petitioner would merit consideration and appropriate orders in accordance with law would be passed, within an outer limit of six weeks. 5. The co-ordinate bench while answering a similar contention has held as follows: “In this petition, the petitioner seeks for the following reliefs: “i) Directing the 1st respondent to pass the order giving effect to the order of the ITAT and issue the refund along with interest under Section 244A(1) and 244A(1A) of the Act within reasonable time as may be prescribed by this Hon’ble Court; ii) Pass such other or further orders as this Hon’ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” - 4 - HC-KAR NC: 2025:KHC:31507 WP No. 3919 of 2025 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits the limited grievance of the petitioner is that pursuant to the order dated 26.05.2022 passed by the Income Tax Appellate Tribunal in ITA No.118/2022 and 119/2022 for the assessment year 2015-16 and 2016-17 has allowed the appeal and directed the Assessing Officer to examine and consider the claim of refund along with interest. The petitioner submitted a representations dated 30.05.2022, 04.08.2023, 06.08.2024 and 18.10.2024, despite which, the respondents are not taking any steps to give effect to the said order and has not granted refund under Section 244A(1) and 244A(1A) of the Income Tax Act and as such the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is granted, respondent would take necessary steps pursuant to the aforesaid order and issue refund in accordance with law. 5. In view of the aforesaid facts and circumstances, petition stands disposed of directing the concerned respondent to pass an Order Giving Effect (OGE) to the order dated 26.05.2022 referred to supra passed by the Income Tax Appellate Tribunal in ITA No.118/2022 and 119/2022 for the assessment year 2015- 16 and 2016-17 and grant/issue refund along with interest within a period of eight weeks from the date of receipt of copy of this order.” In the light of the afore-quoted order and the submission of the learned counsel for respondents, I deem it appropriate to dispose the petition, with a direction to the respondents to consider the representations / communications made for the - 5 - HC-KAR NC: 2025:KHC:31507 WP No. 3919 of 2025 purpose for which it is made, bearing in mind the provisions of the Act and pass necessary orders within six weeks. If the petitioner is found to be eligible for refund in terms of law, such refund shall be made over to the petitioner, without driving the petitioner again to knock at the doors of this Court. 6. With the aforesaid direction, the writ petition stands disposed. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 13 CT:SS