Muslim Educational Association vs The Deputy Commissioner Of Income ...
2021 Latest Caselaw 12958 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                        THE HONOURABLE MR.JUSTICE V.G.ARUN
           TUESDAY, THE 15TH DAY OF JUNE 2021 / 25TH JYAISHTA, 1943
                              WP(C) NO. 12203 OF 2021
PETITIONER/S:

                  MUSLIM EDUCATIONAL ASSOCIATION
                  VENGOOR,PATTIKKAD,PERINTHALMANNA,
                  REPRESENTED BY ITS GENERAL SECRETARY,
                  SYED SADIK ALI SHIHAB.

                  BY ADVS.
                  HARISANKAR V. MENON
                  MEERA V.MENON



RESPONDENT/S:

       1          THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)
                  2ND FLOOR,SAN-JUAN TOWERS,I.S.PRESS ROAD,ERNAKULAM,KOCHI-
                  682018.

       2          NATIONAL FACELESS APPEAL CENTRE,
                  DELHI-110001,REPRESENTED BY THE PRINCIPAL CHIEF
                  COMMISSIONER.


OTHER PRESENT:

                  SC JOSE JOSEPH



THIS       WRIT    PETITION   (CIVIL)   HAVING    COME   UP   FOR   ADMISSION   ON
15.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12203 OF 2021
                                        2




                                 JUDGMENT

Dated this the 15th day of June, 2021

The petitioner, a Public Charitable Trust registered under the

Income Tax, is entitled for the benefits under Section 11 of the

Income Tax Act 1961 with respect to the Income held for charitable/

religious purposes. The benefit will be extended only on the assessee

filing a statement in Form 10. For the assessment year 2017 -2018, the

statement in Form 10 was filed by the petitioner belatedly. On account

of the delay, petitioner was issued with Ext.P1 assessment order,

without extending the benefits and demanding an amount of

Rs.1,32,13,830/- towards the tax due. Aggrieved by the assessment,

the petitioner has preferred an appeal and stay application. Pending

the appeal, the petitioner remitted an amount of Rs. 20,000,00/-

voluntarily towards the tax demanded under Ext.P1. While so, the

Commissioner of Income Tax (Exemption), Kochi issued Ext.P5 order

condoning the delay in filing the Form 10. According to the petitioner,

on condonation of the delay in filing Form 10, he became eligible for

the benefits under Section 11 and therefore the assessment as per WP(C) NO. 12203 OF 2021

Ext.P1 is liable to be corrected. Hence, the petitioner filed Ext.P6

application for rectification under Section 154 and also requested for

refund of the amount paid voluntarily. The limited relief sought in this

writ petition is for a direction to the 1st respondent to pass orders on

Ext.P6 without delay.

2. I have heard the learned standing counsel for the Income Tax

Department also.

Taking into account the limited relief sought, the writ petition is

disposed of directing the 1st respondent to consider Ext.P6 with notice

to the petitioner and to pass orders thereon as expeditiously as

possible and at any rate within a period of two months from the date of

receipt of a copy of this judgment. Till such time as the orders are

passed on Ext.P6, recovery steps based on Ext.P1 shall be kept in

abeyance.

The writ petition is disposed as above.

Sd/-

V.G ARUN JUDGE SJ WP(C) NO. 12203 OF 2021

APPENDIX OF WP(C) 12203/2021

PETITIONER ANNEXURE

Exhibit P1 COPY OF ORDER ISSUED BY THE CENTRALIZED PROCESSING CENTRE,BENGALURU FOR THE YEAR 2017-

Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P4 COPY OF THE TAX PRAYER'S COUNTERFOIL GENERATED BY THE HDFC BANK.

Exhibit P4(A) COPY OF THE TAX PRAYER'S COUNTERFOIL GENERATED BY THE HDFC BANK.

Exhibit P4(B) COPY OF THE TAX PRAYER'S COUNTERFOIL GENERATED BY THE HDFC BANK .

Exhibit P4(C) COPY OF THE TAX PRAYER'S COUNTERFOIL GENERAL BY THE HDFC BANK.

Exhibit P5 COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX(EXEMPTION),KOCHI.

Exhibit P6 COPY OF RECTIFICATION PETITION FILED BY THE 1ST RESPONDENT

Exhibit P7 COPY OF ARGUMENT NOTE FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.