Sidhartha Educational and Cultural Development Association v. Income Tax Officer

e -e1e-eeeee e e NC:(2026:KHC:13390 WP(No.(6442(of(2026 IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( THDATED(THIS(THE(4 (DAY(OF(MARCH,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(6442(OF(2026((T-IT) BETWEEN:(

¶1SIDHARTHA,EDUCATIONAL,AND,CULTURAL, DEVELOPMENT,ASSOCIATION,, NO.17,,26TH,CROSS,,25A,MAIN,,, BANGALORE-HSSR,LAYOUT,SECTOR-II,,, BANGALORE,-,560,102.,, REP.,BY,ITS,PRESIDENT, SMT.,C.P.,DHANALAKSHMI, REGISTERED,UNDER,KARNATAKA,SOCIETIES, REGISTRATION,ACT,,1960., …PETITIONER, (BY,SRI.,M.V.,SESHACHALA,,SENIOR,ADVOCATE,FOR,Digitally signedtiby VIJAYA0P SRI.,NAGHARISH,G.S,,ADVOCATE), Location: HIGH COURT0OF AND:KARNATAKA

¶1INCOME,TAX,OFFICER, (EXEMPTIONS),,WARD-3,,, UNITY,BUILDING,ANNEXE,,, MISSION,ROAD,,, BANGALORE,-,560,027.,

¶2COMMISSIONER,OF,INCOME,TAX, EXEMPTIONS,, e -e2e-eeeee e e NC:(2026:KHC:13390 WP(No.(6442(of(2026 C.R.,BUILDING,, QUEENS,ROAD,,, BANGALORE,-,560,001.,

¶3ASSESSMENT,UNIT,, FACELESS,ASSESSMENT,CENTRE,, NORTH,BLOCK,, NEW,DELHI,-,110,001, REP.,BY,ASSESSING,OFFICER.,

¶4NATIONAL,FACELESS,ASSESSMENT,CENTRE,, NO.412-413,,IST,FLOOR,, OPP.,METRO,PILLAR,NO.,793, DWARKA,MOR,, NEW,DELHI,-,110,059., REP.,BY,ASSESSING,OFFICER. …RESPONDENTS, (BY,SRI.,ARAVIND,V,CHAVAN,,ADVOCATE), ***, , THIS,W.P.,IS,FILED,UNDER,ARTICLES,226,AND,227, OF,THE,CONSTITUTION,OF,INDIA,PRAYING,TO,A.,QUASH, THE, ATTACHMENT, ORDER, DATED, 08.12.2025, BEARING, NO.ITBA/COM/F/27/2025-26/1083430641(1), ANNEXURE-V,ISSUED,TO,THE,INDIAN,BANK,AND,ETC., , THIS, PETITION,, COMING, ON, FOR, PRELIMINARY, HEARING,, THIS, DAY,, ORDER, WAS, MADE, THEREIN, AS, UNDER:, CORAM: HON'BLE,MR.,JUSTICE,S,SUNIL,DUTT,YADAV

ORAL ORDER

The petitioner has sought for setting aside the order of attachment at Annexure-V relating to the bank account of the petitioner. The petitioner has also sought for setting aside the assessment order dated

21.09.2021 at Annexure-T, as well as the penalty orders at Annexure-W and X. Further, the petitioner has sought for treating the original return as a response to the notice issued under Section 148 of the Income Tax Act.

¶2Learned Senior Counsel appearing on behalf of the petitioner submits that the assessment order as regards the Assessment Year 2015-16 was passed on

21.09.2021. It is submitted that the registered email ID of the petitioner remained the same from the Assessment Year 2016-17 till 2020-21 and thereafter, from 2021 onwards till 2024-25, the registered email Id was is found in the table at paragraph 15 of the petition.

¶3It is further submitted that the assessment order passed was not communicated to the petitioner either through the registered email Id as found in the table at paragraph 15, or by way of mobile alert. It is submitted that even otherwise the lapse was due to bona fide reasons and that such lapse be condoned and appropriate orders be passed.

¶4It is submitted that all communications by the department appears to have been sent to an email Id other than the current registered email Id. Such factual aspect is not controverted. Learned counsel for the revenue submits that the details of the orders were uploaded on the portal and therefore, the petitioner ought to have been diligent.

¶5However, taking note of the facts as noticed and also considering that there was a legitimate expectation that the orders would be communicated to the

registered email ID, which has not been done, it will be appropriate to set aside the order at Annexure-T.

¶6The matter is remitted to the post notice stage under Section 148 of the Income Tax Act. All contentions are kept open.

¶7Consequently, the order of attachment at Annexure-V is required to be rescinded by the department forthwith. Further, the consequential orders at Annexures-W and X are also set aside.

¶8Accordingly, the writ petitioner is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 20