W.P.(C)/153/2025 of CADENCE DESIGN SYSTEMS (INDIA) PRIVATE LIMITED Vs DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 4(2), DELHI & ORS. on 21 September 2026

O R D E R

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21.09.2026

1. By way of present writ petition, the petitioner has prayed as under: “a. Issue a writ in the nature of mandamus or any other appropriate writ(s), order(s), direction(s) to give effect to the modified return of income for AY 2015-16 [AnnexureP-1 (Colly.) and AY 2019-20 [Annexure P-2 (Colly.)] filed in pursuance of the Bilateral Advance Pricing Agreement dated 03.03.2021 (Annexure P-6) and issue directions for release / credit of refund claimed therein along with statutory interest to the bank account of the Petitioner”

2. Mr. Manuj Sabharwal, learned counsel for the petitioner submitted that though the petitioner has filed modified returns for assessment years 2015-16 and 2019-20 on 28.06.2021, but the respondent-Assessing Officer has not processed the same in spite of numerous representations written by the petitioner. He contended that due to such approach of the Assessing Officer, petitioner’s huge refund of about Rs.5 crores is stuck with the respondents.

3. He submitted that the modified returns which were filed on 28.06.2021 were followed by electronic copies thereof which were filed on 05.10.2021 for AY 2015-16 and for AY 2019-20 on 26.11.2021. He further submitted that the electronic copy filed on 05.10.2021 has been admitted by the Assessing Officer while passing assessment order for AY 2016-17 on 25.01.2024, in which the Assessing Officer had accepted the factum of filing modified return on 05.10.2021.

4. Mr. Ojha, learned senior standing counsel for the respondent-department, on the other hand submitted that the petitioner’s modified returns were not processed, as the same were filed beyond the prescribed period of three months.

5. While reiterating that the modified returns were filed within three months, Mr. Sabharwal submitted that there may be some confusion or technical lapse on the part of the respondents, as they had moved to a new e-filing portal 2.0.

6. Having heard learned counsel for the parties, we are of the view that the fact that the petitioner had filed physical copies of the modified returns on 21.06.2021 for AY 2015-16 and AY 2019-20 is not in dispute. The fact that it had filed the same electronically on 05.10.2021 for AY 2015-16 and on 26.11.2021 for AY 2019-20 is also not in serious dispute. The only quarrel is that the modified returns were filed with some delay or beyond the period of three months, as contended by the respondents. We are of the view that such delay (if any) needs to be condoned or ignored, as the Department was in the process of shifting to a new e-filing portal.

7. That apart, even if there was a few days delay, it cannot be taken to be fatal to petitioner’s right of filing modified return.

8. We, therefore, allow the present writ petition and direct the respondent-Assessing Officer to process petitioner’s modified returns which have been physically filed on 21.06.2021 for AY 2015-16 and AY 2019-20 and e-filed on 05.10.2021 for AY 2015-16 and on 26.11.2021 for AY 2019-20 (or any other date as received by the respondents). The return so filed shall be processed by the Assessing Officer within a period of one month from today and due refund (if any) shall be made within a period of one month from processing the return so filed, alongwith applicable statutory interest.

9. Writ petition stands disposed of along with interlocutory applications.

DINESH MEHTA, J.

ADITI CHOUDHARY, J. SEPTEMBER 21, 2026/ck/bu