Railwaymens House Building ... vs The Income Tax Officer
2021 Latest Caselaw 6047 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 19TH DAY OF FEBRUARY 2021 / 30TH MAGHA,1942

                        WP(C).No.4364 OF 2021(U)


PETITIONER/S:

                RAILWAYMENS HOUSE BUILDING CO-OPERATIVE SOCIETY LTD.
                NO.E-738,
                REPRESENTED BY ITS ASST. REGISTRAR/SECRETARY, RAILWAY
                BUILDING NO.77/A, ERNAKULAM JUNCTION, KOCHI,PIN-682
                016

                BY ADVS.
                SRI.T.R.HARIKUMAR
                SRI.ARJUN RAGHAVAN

RESPONDENT/S:

      1         THE INCOME TAX OFFICER,
                NON CORPORATE WARD 1(4), C.R.BUILDING, I.S. PRESS
                ROAD, COCHIN,PIN-682 018

      2         THE PRINCIPAL COMMISSIONER OF INCOME TAX,
                C.R.BUILDING, I.S. PRESS ROAD, COCHIN,PIN-682 018




                SC- SRI.CHRISTOPHER ABRAHAM

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.4364 OF 2021

                                       2




                                JUDGMENT

Dated this the 19th day of February 2021

Heard both sides.

2. Learned Counsel for the petitioner submits

that the petitioner co-operative society is entitled

for exemption from payment of income tax on certain

transaction as per the provisions of Section 80 P of

the Income Tax Act. However, for availing such

exemption, returns are to be filed on or before the

due date as per the provisions of Section 80AC of the

Income Tax Act. It is further argued by learned

Counsel for the petitioner that, as the accounts were

not audited before the due date, i.e., on 31.10.2019,

the petitioner could not file the returns on or

before the due date and that is how the respondents

have sent the communication at Ext.P7 informing the

petitioner that the amount which were claimed to be

exempted shall be adjusted towards the tax liability.

Learned Counsel for the petitioner further argued WP(C).No.4364 OF 2021

that the 2nd respondent, The Principal Commissioner of

Income Tax, has power to condone the delay in filing

the return under Section 119 (b) and (c) of the

Income Tax Act, 1961, and the application of the

petitioner for condonation of delay is pending before

the said authority. The limited prayer made in this

petition is to direct the 2 nd respondent to consider

and decide the said application after granting

opportunity of hearing to the petitioner.

2. Learned Standing Counsel appearing for the

respondents opposed the petition.

3. The application for condonation of delay filed

by the petitioner under Section 119 (b) and (c) of

the Income Tax Act, 1961, is still pending on the

file of the 2nd respondent. In the fitness of things,

it is necessary to direct the 2nd respondent to decide

the said application by hearing the petitioner.

Hence, this order.

4. The petition is allowed. The 2nd respondent is

directed to consider and pass the order on

application, Ext.P4, for condonation of delay by WP(C).No.4364 OF 2021

securing presence of the petitioner and by granting

him opportunity of hearing, within a period of two

months from the date of communication of this order.

The parties to act on the authenticated copy of this

order.

Accordingly, the petition is allowed.

Sd/-

A.M.BADAR

JUDGE

uu

20.2.2021 WP(C).No.4364 OF 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE REQUEST DATED 21.11.2019 SUBMITTED BEFORE THE 1ST RESPONDENT

EXHIBIT P2 A TRUE COPY OF FORM NO.3CA DATED 12.11.2019 SUBMITTED BY THE PETITIONER

EXHIBIT P3 A TRUE COPY OF FORM NO.3CA DATED 12.11.2019 SUBMITTED BY THE PETITIONER

EXHIBIT P4 A TRUE COPY OF THE REQUEST,FILED BEFORE THE 2ND RESPONDENT FOR CONDONATION OF DELAY CAUSED IN FILING THE RETURNS ALONG WITH ACKNOWLEDGMENT DATED 23.12.20109

EXHIBIT P5 A TRUE COPY OF THE NOTICE DATED 13.03.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

EXHIBIT P6 A TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2019-2020 DATED 29.09.2020

EXHIBIT P7 A TRUE COPY OF THE COMMUNICATION DATED 08.10.2020 ISSUED BY THE CENTRALIZED PROCEEDING CENTER TO THE PETITIONER

EXHIBIT P8 A TRUE COPY OF THE ONLINE RESPONSE FILED BY THE PETITIONER TO EXT-P7 DATED NIL

EXHIBIT P9 A TRUE COPY OF THE DETAILED REPLY DATED 29.10.2020 FURNISHED BY THE PETITIONER TO EXT.P7

EXHIBIT P10 A TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) OF THE INCOME TAX ACT DATED 04.01.2021