Paradip Port Trust vs Union Of India And Others

This matter is taken up by video conferencing mode.

Mr. R. V. Easwar, learned Senior counsel appearing for the Petitioner, points out that pursuant to a long drawn litigation concerning the

Petitioner’s request for grant of registration under Section 12 AA of the Income Tax Act, 1961 (Act) for the Assessment Years 2003-04, 2004-05

and 2005-06, the said registration was finally granted in favour of the Petitioner by an order dated 23rd March, 2017 of the CIT (E) Hyderabad.

3.Thereafter, pursuant to the Petitioner’s repeated representations, a letter dated 24th June, 2021 was received from the Deputy Commissioner of

Income Tax (DCIT), Circle-1, Cuttack asking the Petitioner to submit the original income tax returns for the relevant AYs. Pursuant to this

communication, the Petitioner submitted revised returns for the AYs in question. However, by the impugned order dated 28th September, 2021 the

DCIT has rejected the request of the Petitioner to give effect to the registration granted under Section 12AA on the ground that there is no provision

to entertain such a request after lapse of 17 years.

Mr. Easwar relies, inter alia, on the recent decision of the Supreme Court in Dalmia Power Ltd. v. Assistant Commissioner of Income Tax

(2020) 420 ITR 339 (SC) where, while acknowledging that the delay was for the reasons beyond the control of the Assessee in that case, a direction

was issued to the Department to process the revised returns filed by the Assessee notwithstanding the inordinate delay.

Issue notice. Mr. Chimanka accepts notice on behalf of Opposite Parties Department.

Replies be filed within four weeks. Rejoinder, thereto, if any be filed before the next date.

List on 22nd  March, 2022.

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