Communication Quashed After PAN Jurisdiction Change: Bengaluru HC Grants Relief

The High Court directed the Bengaluru PCIT to consider the petitioner’s delay-condonation request under Section 119(2)(b) after jurisdiction over the PAN was transferred from Kolkata to Bengaluru.

The present case has been filed by M/S Gladiator Commodities Pvt. Ltd against the Union of India and others, seeking to set aside a communication issued by the Income Tax Department, marked as Annexure-G.

Background of the Case

The matter relates to the assessment year 2020-2021. The petitioner had earlier submitted a representation on December 14, 2021 (Annexure-E) to the Principal Commissioner of Income Tax (PCIT), Bengaluru, requesting condonation of the delay in filing the income tax return under Section 119(2)(b) of the Income Tax Act, 1961.

However, the Income Tax Department issued a letter (Annexure-G) stating that the petitioner’s Permanent Account Number (PAN) fell under the jurisdiction of the PCIT, Central-2, Kolkata. The petitioner was therefore advised to approach the concerned authority in Kolkata for relief.

During the hearing, the petitioner’s lawyer informed the Court that a request had been made to transfer the PAN to the Bengaluru jurisdiction. It was submitted that the transfer had been approved while the writ petition was pending. In view of this development, the petitioner requested that the communication at Annexure-G be set aside and that the Bengaluru PCIT be directed to consider the earlier representation for condonation of delay.

High Court’s Ruling

Considering all the above facts, the Court observed that Annexure-E was essentially a request for condonation of the delay in filing the return. In light of the change in jurisdiction, the Court disposed of the petition by directing the jurisdictional Principal Commissioner of Income Tax at Bengaluru to consider and decide the representation in accordance with law.

The Court directed the petitioner to appear before the concerned authority on April 21, 2026. The High Court instructed the authority to take an appropriate decision as per the law. All contentions on merits are kept open.