- 1 - HC-KAR NC: 2025:KHC:53150 WP No. 13869 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13869 OF 2025 (T-IT) BETWEEN: M/S. RNS POWER LIMITED, NAVEEN COMPLEX, 7TH FLOOR, M.G. ROAD, BENGALURU – 560 001 REPRESENTED BY ITS MANAGING DIRECTOR, MR. NAVEEN RAMA SHETTY, AGED ABOUT 57 YEARS …PETITIONER (BY 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. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX BENGALURU-3, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 3. THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI – 110 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53150 WP No. 13869 of 2025 4. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER DIRECTION OR WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT THE ASSESSMENT ORDER PASSED U/S 143(3) R.W.S 144B OF THE ACT BEARING DIN ITBA/AST/S/143(3)/2022- 23/1045731250(1) DATED 20.09.2022 FOR AY 2020-21 IN ANNEXURE – C PASSED BY THE 1ST RESPONDENT AS UNLAWFUL AND ILLEGAL ALONG WITH ATTENDANT ACTIONS AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks quashing of the impugned orders at Annexure–D and E dated 17.05.2023 and 26.09.2023 passed by respondent Nos.2 and 3, respectively, whereby the applications filed by the petitioner under Section 119(2)(b) seeking condonation of delay of 150 days in filing the income tax returns in relation to the Assessment Year 2020-21 were rejected by the respondent Nos.2 and 3. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:53150 WP No. 13869 of 2025 3. A perusal of the material on record will indicate that in relation to the aforesaid Assessment Year 2020-21, the petitioner filed returns after the prescribed period along with the applications seeking condonation of delay of 150 days in filing the returns interalia contending that due to Covid-19 pandemic exigency and also due to demise of petitioner Company’s chairman and Managing Director and owing to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to file the returns within the prescribed period. It was contended that the delay in filing the I.T. returns was due to genuine hardship as contemplated in the Circular No.9/2015 dated 09.06.2015 and as such, respondent Nos.2 and 3 committed an error in rejecting the applications for condonation of delay filed by the petitioner under Section 119(2)(b) of the I.T.Act, which deserves to be set aside. 4. Per contra, learned counsel for the respondents-Revenue would support 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 - 4 - HC-KAR NC: 2025:KHC:53150 WP No. 13869 of 2025 condone the delay without appreciating that the inability and omission on the part of the petitioner to file I.T. returns within the prescribed period was due to due to Covid-19 pandemic exigency and also due to demise of petitioner Company’s chairman and Managing Director, who could file the I.T. returns subsequent to expiry of the prescribed period. The respondents failed to appreciate that the petitioner could not file his I.T. returns within the prescribed period on account of bonafide reasons, unavoidable circumstances and sufficient cause, which 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, adopting justice oriented approach and having regard to valid and 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 returns by the petitioner by allowing the application filed by the petitioner. 7. In the result, I pass the following: - 5 - HC-KAR NC: 2025:KHC:53150 WP No. 13869 of 2025 O R D E R (i) The petition is hereby allowed. (ii) The impugned orders at Annexures-D and E dated 17.05.2023 and 26.09.2023 passed by respondent Nos.2 and 3 respectively, are hereby set-aside; (iii) The application filed by the petitioner before respondent No.2 under Section 119(2)(b) for condonation of delay of 150 days in filing Income Tax Returns for the Assessment Year 2020-21, are hereby allowed; (iv) The respondents are directed to accept the returns submitted by the petitioner for the aforesaid Assessment Year 2020-21; (v) It is needless to state that respondents are at liberty to verify the claim of the petitioner and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 74