Atma Bodhodaya Sangham Sree ... vs The ...
2021 Latest Caselaw 13039 Ker

   WP(C).12313/21                  1

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
                THE HONOURABLE MR.JUSTICE V.G.ARUN
   FRIDAY, THE 18TH DAY OF JUNE 2021 / 28TH JYAISHTA, 1943
                     WP(C) NO. 12313 OF 2021
PETITIONER/S:

          ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST
          1,CHERUKOL,MAVELIKKARA, ALAPPUZHA DISTRICT,
          REPRESENTED BY ITS SECRETARY, SWAMI GEETHANANDAN

           BY ADVS.
           HARISANKAR V. MENON
           MEERA V.MENON
           K.KRISHNA



RESPONDENT/S:

    1      THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
           INCOME TAX/ INCOME TAX OFFICER,
           NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001

    2      THE INCOME TAX OFFICER,
           EXEMPTION WARD-ALAPPUZHA, AAYAKAR BHAWAN,
           ALAPPUZHA-688 011


OTHER PRESENT:

           SC FOR CHRISTOPHER ABRAHAM



    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18.06.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
    WP(C).12313/21                          2



                              V.G.ARUN, J.
               -----------------------------------------------
                     W.P(C).No.12313 of 2021
               -----------------------------------------------
              Dated this the 18th day of June, 2021

                                 JUDGMENT

The petitioner, a charitable trust registered under the

provisions of Section 12AA of the Income Tax Act, 1961, had

purchased certain landed properties during the assessment year

2017-2018. While processing the returns for the financial year

2018-2019, the 1st respondent directed the petitioner to produce

translated copies of the sale deeds and the translated copies were

produced. Due to a mistake in the translation, the properties were

shown to have been purchased by Shree Brahmasree Devananda

Gurudeva Thiruvadikal in his individual name and not for the

petitioner trust. Relying on the Malayalam recital in the

documents, the petitioner contends that the translation is

obviously a mistake. The petitioner has filed Exhibit P7 rectification

application before the 2nd respondent seeking to correct the

mistakes. The prayer in this writ petition is to direct the 2 nd

respondent to consider and pass orders on Exhibit P7

expeditiously.

2. I have heard the learned Standing Counsel for the Income

Tax Department also.

Considering the limited relief sought, the writ petition is

disposed of directing the 2nd respondent to consider Exhibit P7 and

pass orders thereon as expeditiously as possible and at any rate,

within three months from the date of receipt of a copy of this

judgment. Till orders are passed on Exhibit P7, recovery

proceedings pursuant to Exhibit P6 shall be kept in abeyance.

The petitioner shall produce a copy of the writ petition along

with the copy of the judgment before the 2nd respondent.

Sd/-

V.G.ARUN, JUDGE

vgs

APPENDIX OF WP(C) 12313/2021

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF THE REGISTRATION CERTIFICATE U/S 12AA OF THE INCOME TAX

Exhibit P2 COPY OF THE TRUST DEED OF THE PETITIONER

Exhibit P4(A) COPY OF TRANSLATION OF EXT.P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR

Exhibit P4(B) COPY OF TRANSLATION OF EXT.P3(B) DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI

Exhibit P4 (C) COPY OF TRANSLATION OF EXT.P3(C) DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR

Exhibit P4(D) COPY OF TRANSLATION OF EXT.P3(D) DOCUMENT NO.6616/17 EXECUTED BY SARASWATHY

Exhibit P4(E) COPY OF TRANSLATION OF EXT.P3(E) DOCUMENT NO.269/18 EXECUTED BY BHAYI

Exhibit P4(F) COPY OF TRANSLATION OF EXT.P3(F) DOCUMENT NO.856/17 EXECUTED BY SHANTHA

Exhibit P5 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT

Exhibit P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19

Exhibit P7 COPY OF THE RECTIFICATION APPLICATION FILED BEFORE THE RESPONDENTS

Exhibit P3 COPY OF DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON

Exhibit P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR

Exhibit P3 (B) COPY OF DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI

Exhibit P 3 (C) COPY OF DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR

Exhibit P3 (D) COPY OF DOCUMENT NO.6616/17 EXECUTED BY SARASWATHY

Exhibit P3 (E) COPY OF DOCUMENT NO.269/18 EXECUTED BY BHAYI

Exhibit P3(F) COPY OF DOCUMENT NO.856/17 EXECUTED BY SANTHA

Exhibit P4 COPY OF TRANSLATION OF EXT. P3 DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON