M/S Sharadambal Trust vs The Income Tax Officer ...
2021 Latest Caselaw 14267 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE A.M.BADAR
        THURSDAY, THE 8TH DAY OF JULY 2021 / 17TH ASHADHA, 1943
                        WP(C) NO. 6785 OF 2021
PETITIONER:

            M/S. SHARADAMBAL TRUST,
            44/126 NELISSERY VILLAGE,
            VADAKKANTHARA P. O.,
            PALAKKAD - 678 012.
            KERALA,
            REPRESENTED BY ITS MANAGING TRUSTEE,
            SMT. THANKAMANI PADMANABAN

            BY ADV. DIVYA RAVINDRAN


RESPONDENTS:

    1       THE INCOME TAX OFFICER (EXEMPTIONS),
            EXEMPTION WARD,
            AAYAKAR BHAVAN,
            SHAKTHANTHAMPURAN NAGAR,
            THRISSUR - 680 001.

    2       THE COMMISSIONER OF INCOME TAX,
            SANJUAN TOWER,
            BEHIND CR BUILDING,
            KOCHI - 682 018.

            SRI. CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C). No.6785 OF 2021

                                        2




                                   JUDGMENT

Heard the learned counsel for the petitioner.

2. The learned counsel for the respondents submits

that as the petitioner is alleging non compliance of principles

of natural justice, respondents are desirous of granting one

more opportunity of giving to the petitioner and to decide the

matter afresh. The learned counsel for the respondents

submits that therefore the impugned order at Ext.P8 can be

quashed with a direction to the respondents to decide the

matter afresh.

3. In view of the submissions made by the learned

Standing Counsel appearing for the respondents, the

impugned order at Ext.P8 is quashed and set aside. The

matter is remitted for fresh consideration to the 2 nd

respondent. The petitioner to appear before the 2 nd

respondent on 19.07.2021 at 11.00 A.M and then to abide by

further directions of the 2nd respondent. Needless to mention WP(C). No.6785 OF 2021

that the petitioner shall co-operate with the 2 nd respondent in

getting the matter decided expeditiously.

The writ petition is accordingly disposed of.

Sd/-

A.M.BADAR JUDGE

SPR WP(C). No.6785 OF 2021

APPENDIX OF WP(C) 6785/2021 PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE TRUST DEED DATED 14.02.2019.

EXHIBIT P2 TRUE COPY OF THE APPLICATION SUBMITTED U/S 10A AND THE ACKNOWLEDGMENT OF RECEIPT OF THE FORM.

EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 15/06/2020 SENT BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 14/07/2020 SENT BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPIES OF THE REPLY DATED 21.07.2020 FILED IN RESPONSE TO EXT. P4 NOTICE.

EXHIBIT P6 TRUE COPY OF THE MAIL DATED 31.07.2020 SENT TO THE 2ND RESPONDENT IN RESPONSE TO EXT P3 NOTICE.

EXHIBIT P7 TRUE COPY OF THE E-FILING PROFILE OF THE PETITIONER.

EXHIBIT P8 TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT U/S.12AA(1)(b)(ii) OF THE ACT, DATED 24.02.2021.

RESPONDENT'S/S EXHIBITS: NIL.