Coursera, Inc. v. Income-Tax Officer Circle Int Tax 1(2)(1), Delhi & ORS.

$~43 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 9186/2025 & CM APPL. 38981/2025 COURSERA, INC.

.....Petitioner Through:

Mr Manuj Sabharwal, Mr Drona Negi and Mr Devvrat Tiwari, Advocates.

versus INCOME-TAX OFFICER CIRCLE INT TAX 1(2)(1), DELHI & ORS.

.....Respondents Through:

Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Ravicha Sharma, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 07.07.2025 1.

Issue notice. The learned counsel for the Revenue accepts notice. 2.

The petitioner has filed the present petition, inter alia, praying as under:- "Issue a writ in the nature of mandamus or other appropriate writ(s), order(s) directing the respondents to credit the applicable statutory interest under s. 244A(1) of the Incometax Act, 1961 ("Act") for the period from December 2024 till February 2025 on the refund determined vide intimation dated 20.11.2024 (Annexure P-1)."

3.

The petitioner has filed its original return of income on 23.10.2024 in respect of the Assessment Year [AY] 2024-25 declaring a total income of ₹45,30,190/- and claiming the refund of ₹16,56,69,530/-. 4.

The intimation under Section 143(1) of the Income Tax Act, 1961 was communicated on 20.11.2024 determining the amount of refund due as The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/07/2025 at 11:45:20

₹16,95,39,570/-. The said amount was also received on 21.02.2025. The petitioner claims that it is entitled to interest for the period of three months as the disbursal of the said amount has been delayed. 5.

There is no dispute that the petitioner would be entitled to interest on the delayed payment.

6.

In view of the above, the present petition is allowed and the Revenue is directed to pay the interest for the delayed period, that is, till the date of the payment as expeditiously as possible, and preferably within the period of twelve weeks from date. The pending application is also disposed of. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 2025 M Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/07/2025 at 11:45:20