Kandi Friends Educational Trust v. Deputy Commissioner Of Income Tax And Another

CWP-15065-2025 142 IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH CWP-15065-2025 Decided on:10.07.2025 Kandi Friends Educational Trust .... Petitioner versus Deputy Commissioner of Income Tax and another .... Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:

Mr. Nikhil Goyal, Advocate for the petitioner.

Mr. Vaibhav Gupta, Standing Counsel for Income Tax Department.

**** Lisa Gill, J. (Oral) Prayer in this writ petition is for quashing adjustment order dated 27.01.2025 (Annexure P-8).

2.

Learned counsel for the respondent has produced a copy of order dated 24.02.2025 wherein it is specifically stated as under: "2.

On verification, it is found that the outstanding demand of the assessee is wrongly shown on ITBA portal. To rectify the same, a copy of appeal effect is being made to reduce the wrong demand being shown on the system.

3.

Considering the assessee's request dated 27.08.2024, appeal effect to the order under Section 250 has already been passed dated 02.01.2025 resulting the balance tax payable at Rs.Nil.

4.

Further, on verification, it is found that the refund of Rs.54,40,689/- (for A.Y. 2013-14) was wrongly adjusted in A.Y. 2007-08."

SONIA BURA 2025.07.18 13:21 I attest to the accuracy and integrity of this document

CWP-15065-2025 3.

It is submitted that necessary rectification has been carried out. Amount of Rs.54,40,689/- is the refundable amount. An intimation in this regard has been sent to the petitioner and respondent No.2. Necessary refund will be released by respondent No.2.

4.

In view of the above, this writ petition is disposed of as infructuous with liberty to the petitioner to raise the demand for interest in accordance with law, if so advised. It is expected that necessary refund shall be made expeditiously and definitely within a period of two months. 5.

Copy of this order be conveyed to respondent No.2. (LISA GILL) JUDGE 10.07.2025 (SUDEEPTI SHARMA) sonia JUDGE Whether speaking/non-speaking?

Yes/No Whether reportable?

Yes/No SONIA BURA 2025.07.18 13:21 I attest to the accuracy and integrity of this document