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DHARAMSHILA CANCER FOUNDATION AND RESEARCH CENTRE Vs. THE COMMISSIONER OF INCOME TAX (TDS) & ANR.
January, 10th 2015
        THE HIGH COURT OF DELHI AT NEW DELHI
%                                      Judgment delivered on: 18.12.2014

+      W.P.(C) 6336/2014

DHARAMSHILA CANCER FOUNDATION AND
RESEARCH CENTRE                                                 ... Petitioner
                     versus

THE COMMISSIONER OF INCOME TAX
(TDS) & ANR.                                                    ... Respondents
Advocates who appeared in this case:
For the Petitioner           : Mr Sudhir Nandrajog, Sr Advocate with Mr Sarul Jain
For the Respondents          : Mr N.P. Sahni with Mr Nitin Gulati


CORAM:-
HON'BLE MR JUSTICE BADAR DURREZ AHMED
HON'BLE MR JUSTICE I.S. MEHTA

                                   JUDGMENT

BADAR DURREZ AHMED, J (ORAL)

CM No. 15273/2014

       The exemption is allowed subject to all just exceptions.

       The application stands disposed of.

W.P.(C) 6336/2014

1.     This writ petition is concerned with the issuance of a Certificate

under Section 197 of the Income-tax Act, 1961, for the financial year 2014-

15. The petitioner claimed that the rate of tax deducted at source insofar as









WPC 6336/2014                                                          Page 1 of 3
their receipts are concerned should be Nil, whereas, the Assessing Officer

has directed that TDS be deducted at the rate of 5.5 per cent, which,

although is a lower rate than prescribed, is not the Nil rate desired by the

petitioner. There is some dispute with regard to the existing tax liabilities

of the petitioner. The revenue seems to have added up the tax liabilities of

the previous three years, whereas, in fact, according to the learned counsel

for the petitioner, two out of the three years' liability has already been

deleted in appeal and in respect of the third year also an appeal is pending

on the same ground and is likely to be deleted.


2.     In these circumstances, since the petitioner is entitled to file a revised

application under Section 197, we are disposing of this writ petition with

the direction that the petitioner may do so within one week from today. In

case such an application is moved, the Assessing Officer shall dispose of

the same within three weeks thereafter.







3.     Before parting with this matter, we would also like to observe that

the grant of the Certificate under Section 197 so far as the petitioner is

concerned, has become an issue of annual dispute. It is requested by the

learned counsel for the petitioner that whenever the application under

Section 197 is made, the same should be disposed of expeditiously. We are



WPC 6336/2014                                                       Page 2 of 3
of the view that if the petitioner moves the application in the first week of

financial year, the same ought to be disposed of within a reasonable period

of time which we think in the case of TDS Certificates under Section 197

should be not later than 6 weeks.


4.     The writ petition stands disposed of as above.


5.     Dasti.



                                          BADAR DURREZ AHMED, J




                                                    I.S. MEHTA, J

DECEMBER 18, 2014
SU




WPC 6336/2014                                                    Page 3 of 3

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