TMI Blog2020 (6) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 29.01.2020 it is clear that the rectification application would not have been undertaken, owing to certain technical problems i.e, the functionality of the Department. However vide impugned communication dated 05.07.2019 Ext.P5, same has been rejected in a most sketchy and mechanical manner. Even the order do not disclose affording of any other opportunity of hearing. Considering the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition is filed. Petitioner is a Co-operative Society registered under the Co-operative Societies Act, 1969. It is an assessee under the Income tax Act. The return of income for the assessment year 2018- 19 has to be filed on or before 31.10.2019. However, as per the circular dated 27.02.2019 of the Central Board of Direct Tax, time to file return was extended upto 28.02.2020. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Article 226 has been invoked. 3. Issue notice before admission. Mr.Christopher Abraham, who present in the video court hearing accepts the notice and raised objection with regard to the maintainability of this writ petition in view of the alternative remedy available, and urges this Court for dismissal of this writ petition. 4. I have heard learned counsel for the parties and appraised the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionality of rectification of ITR for AY 2018-19 is not available in ITBA as of now, CPC informed that the same will be available soon. Hence rectification order can be passed only when the functionality for AY 2018-19 is available in the system. EXT.P7: Grievance Raised: WE HAVE RECEIVED DEMAND ORDER UNDER SECTION 154 STATING THAT, THE DEDUCTION UNDER SECTION 80P WILL NOT BE AVAILABLE SINCE T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Considering the facts and circumstances, I am of the view that the petitioner cannot be relegated to alternate remedy as the order prima facie is without jurisdiction. Accordingly, impugned order Ext.P7 dated 05.06.2020 is quashed and matter is remitted to 1st respondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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