Full Judgment Text
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NC: 2026:KHC:2806-DB
WA No. 1919 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 19 DAY OF JANUARY, 2026
PRESENT
THE HON'BLE MR. JUSTICE D K SINGH
AND
THE HON'BLE MR. JUSTICE S RACHAIAH
WRIT APPEAL NO. 1919 OF 2024 (L-PG)
BETWEEN:
1. B R RAMACHANDRA
S/O LATE B N RAMASWAMAIAH,
AGED ABOUT 69 YEARS
ND
NO 1132/1169, 2 PHASE
KAVITHA JAIN ROAD
GIRINAGAR, BENGALURU560085
…APPELLANT
(BY SRI. NARAYANA BHAT M., ADVOCATE)
AND:
1. M/S ASTRA ZENECA PHARMA INDIA LTD
TH
BLOCK NO 1, 12 FLOOR
MANYATHA EMBASSY BUSINESS PARK
RACHENAHLLI OUTER RING ROAD
(A COMPANY INCORPORATED UNDER THE
COMPANIES ACT 1956)
REP. BY ITS HR DIRECTOR
SMT AMHAR PREET KAUR AHUJA
2. THE LABOUR OFFICER AND
CONTROLLING AUTHORITY
UNDER PAYMENT OF GRATUITY ACT 1972
SUB DIVISION NO 3, BANGALORE.
ST
NO 45, 1 FLOOR, KARMIKA BHVAN,
BANNERGHATATA ROAD
NEAR DAIRY CIRCLE, BENGALURU 560029.
Digitally
signed by
VASANTHA
KUMARY B
K
Location:
HIGH
COURT OF
KARNATAKA
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NC: 2026:KHC:2806-DB
WA No. 1919 of 2024
HC-KAR
3. THE PRINCIPAL COMMISSIONER
OF INCOME TAX-1
TH
5 FLOOR, BMTC BUILDING,
TH
6 BLOCK, 80 FEET ROAD,
KORAMANGALA, BENGALURU-560 095.
(AMENDED VIDE ORDER DATED:20.11.2025)
…RESPONDENTS
(BY SRI. MOHAMMAD JAFFAR SHAH, AGA FOR R2;
SRI. C.K.SUBRAMANYA AND SRI.VASUKI K.N,
ADVOCATES FOR SRI.B.C.PRABHAKAR, ADVOCATE
FOR R1;
SRI. DILIP M AND SRI.Y.V.RAVIRAJ, ADVOCATES FOR R3)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE
ORDER OF THE LEARNED SINGLE JUDGE DATED 17/12/2024
MADE IN WP NO.8770/2024 AND DISMISS THE WRIT PETITION
WITH COSTS.
THIS APPEAL, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE D K SINGH
and
HON'BLE MR. JUSTICE S RACHAIAH
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE D K SINGH)
The present writ appeal has been filed impugning the
judgment and order dated 17.12.2024 passed by the learned
Single Judge in W.P.No.8770/2024 filed by the respondent-
Company i.e., M/s.Astra Zeneca Pharma India Ltd.,
2. The parties are referred to as per their ranking
before the writ Court for the sake of convenience.
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NC: 2026:KHC:2806-DB
WA No. 1919 of 2024
HC-KAR
3. The appellant/respondent is the ex-employee of the
petitioner-Company. The petitioner-Company had paid gratuity
to the respondent-employee after he got separated from the
employment of the petitioner-Company. The petitioner-
Company has deducted the TDS on the amount of gratuity paid
to the respondent-employee along with education cess and
deposited with the Income Tax Department. As the gratuity
amount paid to the respondent was below the tax limit, no
amount of income tax was payable on the gratuity amount paid
to the respondent-employee. The authority under the Payment
of Gratuity Act, 1972 has directed the petitioner-Company to
refund the TDS deducted on the amount paid to the employee.
Aggrieved by the said direction, the petitioner-Company had
filed a number of writ petitions before the learned Single Judge
and the learned Single Judge after considering the facts and
circumstances of the case has allowed the writ petitions and set
aside the order passed by the Controlling Authority under the
payment of Gratuity Act, 1972 so far as the direction to refund
the amount deducted towards income tax by the petitioner-
Company is concerned.
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NC: 2026:KHC:2806-DB
WA No. 1919 of 2024
HC-KAR
4. We do not see that the judgment and order dated
17.12.2024 requires an interference by this Court, inasmuch as
the amount deposited towards the income tax with the treasury
may be claimed as refund by filing income tax returns.
Therefore, we dispose of the writ appeal by reserving liberty to
the respondent-employee to file income tax returns along with
an appropriate application for condoning the delay in filing the
returns and claim refund of the tax paid on gratuity amount,
which was deposited by the company after deducting the same
from the gratuity amount payable to the employees. If such
returns along with the application to condone the delay are
filed, the same should be processed expeditiously, and the
refund of any excess amount paid towards income tax should
be processed in accordance with law by the Income Tax
Department.
5. We have been informed that there is a dispute
regarding the computation of the gratuity payable to the
employees for which the appeals are pending before the
Appellate Authority under the Payment of Gratuity Act. We
direct the Appellate Authority to process the appeals
expeditiously in accordance with law.
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WA No. 1919 of 2024
HC-KAR
6. With the aforesaid liberty and directions, we dispose
of the writ appeal.
Sd/-
(D K SINGH)
JUDGE
Sd/-
(S RACHAIAH)
JUDGE
RKA
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