- 1 - HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36893 OF 2025 (T-IT) BETWEEN: DR SYED AHMED MEMORIAL CHARITABLE TRUST (A TRUST INCORPORATED UNDER INDIAN TRUST ACT, 1882) FIRST FLOOR, OPP. KEMPFORT MALL, OFF HAL AIRPORT ROAD, BENGALURU – 560 017 REPRESENTED BY ITS TRUSTEE, SHRI. AMARNATH KAMATH, AGED ABOUT 77 YEARS, SON OF SRI. SHRI. ANANTHA KAMATH, …PETITIONER (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. MADHUSUDHAN U. A., ADVOCATE) AND: 1. THE ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, 1ST FLOOR, PRESTIGE ALPHA NO 48/1 48/2, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA – 560 095 2. THE INCOME TAX OFFICER (EXEMPTIONS), WARD 1, UNITY BUILDING, BENGALURU – 560 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO CONSIDER THE RECTIFICATION Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025 APPLICATIONS DTD. 09.12.2020 (ANNX-K) 15.12.2020 (ANNX-L) AND 03.09.2024 (ANNX-M) FILED UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 FILED BY THE PETITIONER AND DISPOSE OF THE SAME IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT, 1961 IN A TIME BOUND MANNER. 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 direction in the nature of writ of mandamus directing the Respondents to consider the rectification applications dated 09.12.2020 (Annexure L) and K), 15.12.2020 (Annexure 03.09.2024 (Annexure M) filed under section 154 of the Income Tax Act, 1961 filed by the Petitioner and dispose of the same in accordance with the provisions of the Income Tax Act, 1961 in a time bound manner. b) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025 3. A perusal of the material on record will indicate that the income tax returns filed by the petitioner having been processed by the respondents, the petitioner filed applications at Annexures- K, L, M and N and P dated 09.12.2020, 15.12.2020, 03.09.2024 and 17.12.2024 seeking permission to rectify the intimations, which was not acceded to by the respondent and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that they would consider the rectification applications at Annexure- K, L, M, N and P in accordance with law. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition with certain directions. 6. In the result, I pass the following: ORDER i) The petition is hereby disposed of. ii) The respondent No.2/ jurisdictional Assessing Officer is directed to consider the rectification applications at - 4 - HC-KAR NC: 2025:KHC:54070 WP No. 36893 of 2025 Annexures- K, L, M, N and P in accordance with law without being influenced by the earlier intimations at Annexures- E, G and J after providing sufficient and reasonable opportunity to the petitioner. iii) The petitioner is directed to appear before the respondent No.2 on 12.01.2026 without awaiting further notice from respondent No.2. SD/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 8