Kizhakke Kovilakam Trust vs The Income Tax Officer ...
2021 Latest Caselaw 14339 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. 8727 OF 2021
PETITIONER:

            KIZHAKKE KOVILAKAM TRUST,
            VIII KOVILAKAM, KOTTAKKAL,
            KOTTAPPADI,
            MALAPPURAM - 676 503,
            KERALA,
            REPRESENTED BY ITS MANAGER,
            SRI. DILEEP KIZHAKKE COVILAKAM.

            BY ADV. DIVYA RAVINDRAN


RESPONDENTS:

    1       THE INCOME TAX OFFICER (EXEMPTIONS),
            EXEMPTION WARD,
            AAYAKAR BHAVAN, MANANCHIRA,
            KOZHIKODE - 673 001.
    2       THE COMMISSIONER OF INCOME TAX,
            SANJUAN TOWER,
            BEHIND CR BUILDING,
            KOCHI - 682 018.

            SRI. CHRISTOPHER ABRAHAM,SC



     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.8727 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.P5 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.P5 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.8727 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.8727 OF 2021

APPENDIX OF WP(C) 8727/2021 PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION U/S.12AA OF THE ACT DATED 21.10.2005.

EXHIBIT P2 TRUE COPY OF THE FORM 10G APPLICATION DATED 27.04.2020 SUBMITTED FOR SEEKING APPROVAL UNDER SECTION 80G (5) (VI) BEFORE THE 2ND RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 04.09.2020 SENT BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE DETAILED NOTE DATED 07.02.2021 PREPARED BY THE AUTHORIZED REPRESENTATIVE/CHARTERED ACCOUNTANT. EXHIBIT P5 TRUE COPY OF THE ORDER U/S 80G (5) (VI) OF THE INCOME TAX ACT, 1961, DATED 17.02.2021 PASSED BY THE 2ND RESPONDENT.

RESPONDENT'S/S EXHIBITS: NIL.