TaxTMI 
TaxTMI 
2025 (7) TMI 524
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....earned Senior Standing Counsel Mr. Karan G. Sanghani for the respondent. 2. Having regard to the controversy arising in these petitions which is in narrow compass, with the consent of the learned advocates for the respective parties, the same are taken up for hearing. As the issue arising in these petitions are common, both petitions were heard analogously and are being disposed of by this common order and judgment. 3. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent 4. For the sake of convenience, the facts of Special Civil Application No. 8238 of 2022 is treated as a lead matter. The brief facts arising in Special Civil Application No. 8238 ....
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....ate of payment under the Scheme, 2016 being 30.09.2017. 4.2. The petitioner thereafter filed Form 3 i.e. intimation of payment under the Scheme, 2016 before the respondent on 07.10.2017. The petitioner by letter dated 18.01.2018 furnished details of payment of amount payable under the Scheme, 2016 along with the copy of challans. Thereafter, the petitioner by letter dated 15.11.2021 requested the respondent to issue Form 4 being 'Certificate of Declaration' wherein it was mentioned that the case of the petitioner has been reopened on the count that the declaration under the Scheme, 2016 is not valid. 4.3. However, the respondent rejected the said application by order dated 18.04.2022 on the ground that the installment in r....
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....er hand, learned Senior Standing Counsel Mr. Karan Sanghani for the respondent submitted that as per the Circular No. 15 of 2019 (F.No.225/282/2017-ITA.II) dated 12.07.2019 issued by the Central Board of Direct Taxes (ITA.II), that extended the last date prescribed for payment of third installment to 30.09.2017. It was further submitted that as per the application of the petitioner dated 15.11.2021, it is found that the tax was deposited on 06.10.2017 which was beyond the time limit as mentioned in the Circular No. 15 of 2019 dated 12.07.2019 issued by the Central Board of Direct Taxes. 7.1. Reliance was also placed on paragraph '2' of the said Circular which stipulates that the petitioner was required to make payment of the third instal....
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.... US. 9. Thus, the petitioner has already deposited the amount but the same was credited in the account of the respondent on 06.10.2017. As the petitioner has deposited the amount in the Cooperative Bank the same was transferred to Union Bank of India and as such, there was a delay in credit of the amount in the account of the treasury. In such circumstances, no fault can be found on the part of the petitioner for not paying the third installment within time. In view of the above facts that the petitioner has already deposited the third installment by 28.09.2017 which is already debited from the books of account of the petitioner on 29.09.2017, by the Bank as it appears from the Bank Statement placed on record at page '29', there is an ef....