Sree Kadampuzha Bhagavathi ... vs Dy.Commissioner Of Income Tax
2021 Latest Caselaw 16788 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
               THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
     WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943
                          WP(C) NO. 16246 OF 2021


PETITIONER:

              SREE KADAMPUZHA BHAGAVATHI DEVASWAM
              KADAMPUZHA, MALAPPURAM-676 553, KERALA
              REPRESENTED BY EXECUTIVE OFFICER, MRS. SUJATHA.

              BY ADVS.
              P.RAGHUNATHAN
              PREMJIT NAGENDRAN


RESPONDENTS:

     1        DY.COMMISSIONER OF INCOME TAX
              P.B.NO.2, CENTRALISED PROCESSING CENTRE,
              ELECTRONIC CITY P.O., BANGALORE 560500.

     2        INCOME TAX OFFICER (EXEMPTIONS)
              AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001.

              BY SRI. CHRISTOPHER ABRAHAM - SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC 16246/21
                                        2



                            JUDGMENT

The petitioner has approached this Court

impugning Ext.P7 order issued by the Centralised

Processing Centre (CPC) of the Income Tax

Department, rejecting their application for

rectification, namely Ext.P6, for the reason that

the said Authority has no jurisdiction in the

matter, because the file has been transferred to

the concerned Assessing Officer.

2. The petitioner, however, says that Ext.P7

records a prima facie view that the order sought

to be rectified is without error and therefore,

prays that the same be set aside to that extent;

with liberty being granted to them to approach the

Assessing Authority appropriately with a fresh

rectification application, under the provisions of

Section 154 of the Income Tax Act, 1961.

3. I have heard the learned counsel for the WPC 16246/21

petitioner - Sri.Premjit Nagendran and

Sri.Christopher Abraham - learned Standing Counsel

appearing for the respondents.

4. Sri.Christopher Abraham conceded that

Ext.P7 order has been issued only because the CPC

did not have jurisdiction, once the files had been

transferred to the Assessing Authority. He added

that the record of the prima facie view made

therein is only on account of the fact that a

standard format has been used; and added that if

the petitioner files a proper rectification

application before their Assessing Authority, the

same can be considered in terms of law.

5. I notice from the pleadings that the

petitioner has, in fact, already approached the

Assessing Authority through Ext.P8 rectification

application on 16.12.2020. I am, therefore, of the

view that the said Authority must be now directed

to consider it on its merits and issue appropriate

orders without any further delay. WPC 16246/21

In the afore circumstances, recording the

afore submissions of Sri.Christopher Abraham, I

order this writ petition, directing the 2nd

respondent-Income Tax Officer to take up Ext.P8

rectification application of the petitioner and to

dispose it of, after affording them an opportunity

of being heard and after following due procedure,

thus culminating in an appropriate order thereon

as expeditiously as is possible, but not later

than three months from the date of receipt of a

copy of this judgment.

Sd/-

RR                                     DEVAN RAMACHANDRAN
                                            JUDGE
 WPC 16246/21


               APPENDIX OF WP(C) 16246/2021

PETITIONER EXHIBITS

Exhibit P1        PHOTOCOPY OF PROCEEDINGS DATED

14.2.1983 OF COM. OF INCOME TAX, COCHIN RE: REGN. U/S 10(23C)(V).

Exhibit P2 PHOTOCOPY OF ORDER OF EXEMPTION U/S 12A DATED 1.5.2009 ISSUED BY CHIEF COMMISSIONER OF INCOME TAX, KOCHI.

Exhibit P3 PHOTOCOPY OF RETURN OF INCOME FOR 2018.19(Y.E 31.3.2018) IN ITR-7.

Exhibit P4 PHOTOCOPY OF AUDIT REPORT IN FORM 10BB DATED 27.10.2018.

Exhibit P5 PHOTOCOPY OF INTIMATION DATED 10.11.2019 U/S 143(1)

Exhibit P6 PHOTOCOPY OF APPLICATION FOR RECTIFICATION.

Exhibit P7 PHOTOCOPY OF ORDER ON EXT.P6 DATED 12.12.2019.

Exhibit P8 PHOTOCOPY OF APPLICATION FOR RECTIFICATION FILED IN TERMS OF EXT.-7 DATED 16.12.20.