Disposed¶43

M/S Shivakar Developers Private Limited v. Central Board of Direct Taxes

Karnataka HC14 Oct 2025WP/28333/2025

Case brief

AI extract

What is this about?

Karnataka High Court at Bengaluru; WP No. 28333 of 2025 (T-IT); decided 14 October 2025 by Justice S.R. Krishna Kumar; Shivakar Developers Private Limited v. CBDT, Chief Commissioner of Income Tax-1, Principal Commissioner of Income Tax-1, DCIT Circle-6(1)(1) and DIT CPC; condonation of delay; Form 10-IC; application dated 16.08.2022; mandamus under Articles 226 and 227 of the Constitution of India; direction to consider and dispose application within three months; petition disposed of.

What did the court decide?

Direction to the respondents to consider the petitioner's application dated 16.08.2022 (Annexure-A) for condonation of delay in filing Form 10-IC and pass appropriate orders in accordance with law within three months from the date of receipt of a copy of the order. ¶43

M/S Shivakar Developers Private Limited Vs… — Writ and Judicial Review | Karnataka HC (2025)

¶1

¶2

NC: 2025:KHC:40813 WP No. 28333 of 2025

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025

¶5

BEFORE

¶6

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28333 OF 2025 (T-IT)

¶7

BETWEEN:

¶8

M/S SHIVAKAR DEVELOPERS PRIVATE LIMITED 2/4, LANGFORD GARDEN, RICHMOND ROAD, BENGALURU – 560 025. REGISTERED UNDER COMPANIES ACT, 1956 REP. BY ITS DIRECTOR, SHRI B.M. JAYESHANKAR, 2/4, LANGFORD GARDEN, RICHMOND ROAD, BENGALURU – 560 025.

¶9

…PETITIONER

¶10

(BY SRI. LOCHANA S BABU, ADVOCATE) AND:

¶11

Digitally signed by CHANDANA B M Location: High Court of Karnataka

¶12

CENTRAL BOARD OF DIRECT TAXES

¶13

THROUGH THE SECRETARY,

¶14

MINISTRY OF FINANCE,

¶15

MAYUR BHAWAN,

¶16

CONNAUGHT PLACE, NEW DELHI – 110 001.

¶17

CHIEF COMMISSIONER OF INCOME TAX - 1, CR BUILDING, QUEENS ROAD, BENGALURU – 560 001.

¶18

PRINCIPAL COMMISSIONER OF INCOME TAX - 1 BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA,

¶19

BENGALURU – 560 096.

¶20

2 - NC: 2025:KHC:40813 WP No. 28333 of 2025

¶21

HC-KAR

¶22

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 6(1)(1), BMTC BUILDING, 80 FEET ROAD, 6^TH BLOCK, KORAMANGALA,

¶23

BENGALURU – 560 096.

¶24

DEPUTY DIRECTOR OF INCOME TAX, CENTRAL PROCESSING CENTRE, 1^ST FLOOR, PRESTIGE ALPHA,

¶25

NO.48/1,48/2, HOSUR ROAD,

¶26

BENGALURU – 560 100.

¶27

…RESPONDENTS

¶28

(BY SRI.M. DILIP, ADVOCATE FOR R-1 TO R-4; SRI. ARAVIND CHAVAN, ADVOCATE FOR R-5)

¶29

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR OTHER APPROPRIATE WRIT DIRECTING RESPONDENT NO.1 TO CONSIDER AND DISPOSE THE APPLICATION DATED 16.08.2022 FOR CONDONATION OF DELAY IN FILING FORM 10-IC WITHIN A PERIOD OF 2 MONTHS IN ACCORDANCE WITH LAW, HEREIN ENCLOSED AND MARKED AS ANNEXURE - A.

¶30

THIS PETITION, COMING ON FOR PRELIMINARY HEARING , THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶31

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

¶32

ORAL ORDER

¶33

In this petition, petitioner has sought for the following reliefs:

¶34

"a) Issue a writ of mandamus or other appropriate writ directing respondent No.1 to consider and dispose the application dated 16.08.2022 for condonation of delay in filing Form 10-IC within a period of 2 months in accordance with law, herein enclosed and marked as Annexure-A.

¶35

b) Pass such other orders as this Hon'ble Court may deem fit proper in the interest of justice and equity."

¶36

Heard learned counsel for the petitioner and learned

¶37

counsel for the respondents and perused the material on record.

¶38

3 - NC: 2025:KHC:40813 WP No. 28333 of 2025

¶39

HC-KAR

¶40

It is the grievance of the petitioner that its application dated 16.08.2022 at Annexure – A submitted to the respondents has not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition.

¶41

Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said application.

¶42

In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his application dated 16.08.2022 at Annexure – A and pass appropriate orders bearing in mind the material on record produced by the petitioner and in accordance with law, within a period of three months from the date of receipt of a copy of this order.

¶43

With the aforesaid directions, the petition stands disposed of.

¶44

Sd/(S.R.KRISHNA KUMAR) JUDGE

¶45

¶46

List No.: 2 Sl No.: 9

M/S Shivakar Developers Private Limited v. Central Board of Direct Taxes

Case brief

What is this about?

What did the court decide?

M/S Shivakar Developers Private Limited v. Central Board of Direct Taxes

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Sri B K Sanjay Krishnamurthy Vs the State of Karnataka by

M/S Hindustan Granites Vs the Assistant Commissioner of Customs

Bangalore International Airport Ltd. Vs Deputy Commissioner / Assistant

Superseva Services Private Limited Vs the Assistant Commissioner of

Muchnur Hemachandrappa Devaraj Vs the Income Tax Officer

Doddarangaiah Narayana Murthy Vs the Income Tax Officer