Kerala High Court
M/S. Kottayam Taluk Mannam Social ... vs The Income Tax Officer on 2 March, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944
WP(C) NO. 6897 OF 2023
PETITIONER:
1 M/S. PUNNYAM TRUST
PUNNYAM TRUST BUILDING, T.P.PURAM, VAZHOOR,
KOTTAYAM, PIN - 686505
REPRESENTED BY ITS TREASURER, RAJESH G.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER
EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRABRY
BUILDING LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001
2 CENTRALISED PROCESSING CENTER
1ST FLOOR, BERATENAAGRAHARA BEGUR,
HOSUR ROAD, UTTARAHALLI HOBLI,
BENGALURU, PIN - 560100
SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2023, ALONG WITH WP(C).6913/2023, 6947/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6897 of 2023 & conn. cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944
WP(C) NO. 6913 OF 2023
PETITIONER:
1 M/S. ATHURASEVA SANGHAM
SACHIVOTHAMAPURAM, KOTTAYAM, PIN - 686532
REPRESENTED BY ITS SECRETARY, E. K. VIJAYAKUMAR
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER
EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY
BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001
2 CENTRALISED PROCESSING CENTER
1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD,
UTTARAHALLI, HOBLI, BENGALURU, PIN - 560100
SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6897 of 2023 & conn. cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944
WP(C) NO. 6947 OF 2023
PETITIONER:
1 M/S. ETTUMANOOR EDUCATION SOCIETY
ETTUMANOORAPPAN COLLEGE, CHOORAKKULANGARS, ETTUMANOOR
KOTTAYAM, PIN - 686631
REPRESENTED BY ITS EXECUTIVE COMMITTEE MEMBER,
HEMANT KUMAR
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER
EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY
BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001
2 CENTRALISED PROCESSING CENTER
1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI
HOBLI, BENGALURU, PIN - 560100
SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6897 of 2023 & conn. cases
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944
WP(C) NO. 6983 OF 2023
PETITIONER:
1 M/S. VIDYADHIRAJA EDUCATIONAL AND CHARITABLE TRUST
PONNARAMTHOTTAM, MAVELIKKARA,
ALAPPUZHA, KERALA, PIN - 690101
REPRESENTED BY ITS MANAGING TRUSTEE,
M.N.SASIDHARAN PILLAI.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER
EXEMPTION WARD, INCOME TAX DEPARTMENT,
AAYAKAR BHAVAN, ALAPPUZHA, PIN - 688001
2 CENTRALISED PROCESSING CENTER
INCOME TAX DEPARTMENT, 1ST FLOOR, BERATENAAGRAHARA BEGUR,
HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN - 560100
SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6897 of 2023 & conn. cases
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944
WP(C) NO. 6989 OF 2023
PETITIONER:
1 M/S. KOTTAYAM TALUK MANNAM SOCIAL SERVICE SOCIETY
KMC-17-698, NSS UNION OFFICE BLDNG, THIRUNAKKARA,
KOTTAYAM, PIN - 686001
REPRESENTED BY ITS SECRETARY,
A. M. RADHAKRISHNAN NAIR.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE INCOME TAX OFFICER
EXEMPTION WARD, INCOME TAX DEPARTMENT,
AAYAKAR BHAVAN, ALAPPUZHA, PIN - 688001
2 CENTRALISED PROCESSING CENTER
1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD,
UTTARAHALLI HOBLI, BENGALURU, PIN - 560100
SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6897 of 2023 & conn. cases
6
T.R. RAVI, J.
------------------------------------------------
WP(C) Nos.6897/2023, 6913/2023,
6947/2023, 6983/2023 & 6989/2023
-----------------------------------------------
Dated this the 02nd day of March, 2023
JUDGMENT
The grievance in all these cases is that the benefit
of Section 11 of the Income Tax Act, 1961 has not
been extended to the petitioners who are Charitable
Trusts, for the reason that they failed to submit the
audit reports in Form 10B in time.
2. When the case is taken up today, the counsel
for the respondents placed before me circular
No.16/2022 dated 19.07.2022 whereby the
Commissioners of Income Tax have been authorised
to admit applications for condonation of delay in filing
Form 10B, for the relevant assessment years.
3. In view of the above circular, it is for the
petitioners to approach the Commissioners of Income
WPC No.6897 of 2023 & conn. cases
Tax concerned with an appropriate application for
condonation of delay in the submission of audit
reports in Form 10B and if such applications are filed
within one month from today, the same shall be
considered and orders passed within one month and
consequential changes made in the assessment within
six months thereafter. The orders now issued and the
steps for recovery initiated shall stand suspended till
a decision is taken as aforesaid.
The writ petition is disposed of as above.
Sd/-
T.R.RAVI
JUDGE
SKP/02-03
WPC No.6897 of 2023 & conn. cases
APPENDIX OF WP(C) 6897/2023
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE
STATEMENT OF INCOME FILED BY THE PETITIONER
DTD. 14-03-2022
EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE
PETITIONER DTD. 14-03-2022
EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT
DTD. 25-11-2022
EXHIBIT P4 COPY OF ORDER OF ITAT, CHANDIGARH BENCH DTD.
29-04-2021
EXHIBIT P5 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT
DTD. NIL
EXHIBIT P6 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 24-01-2023
RESPONDENTS' EXHIBITS:NIL
WPC No.6897 of 2023 & conn. cases
APPENDIX OF WP(C) 6913/2023
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE
STATEMENT OF INCOME FILED BY THE PETITIONER
DTD. 31-03-2022
EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE
PETITIONER DTD. 15-03-2022
EXHIBIT P3 COPY OF THE REVISED AUDIT REPORT IN FORM 10B
FILED BY THE PETITIONER DTD. 31-03-2022
EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT
DTD. 20-09-2022
EXHIBIT P5 COPY OF ORDER OF THE ITAT, CHANDIGARH BENCH
DTD. 29-04-2021
EXHIBIT P6 COPY OF ACKNOWLEDGEMENT OF RECTIFICATION
REQUEST DTD. NIL
EXHIBIT P7 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 15-12-2022
EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 16-02-2023
RESPONDENTS' EXHIBITS:NIL
WPC No.6897 of 2023 & conn. cases
APPENDIX OF WP(C) 6947/2023
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE
STATEMENT OF INCOME FILED BY THE PETITIONER
DTD. 31-03-2022
EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE
PETITIONER DTD. 15-03-2022
EXHIBIT P3 COPY OF REVISED AUDIT REPORT IN FORM 10B FILED
BY THE PETITIONER DTD. 31-03-2022
EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT
DTD. 23-08-2022
EXHIBIT P5 COPY IOF ORDER OF ITAT, CHANDIGARH BENCH
DTD.29-04-2021
EXHIBIT P6 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT
DTD. NIL
EXHIBIT P7 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 16-12-2022
RESPONDENTS' EXHIBITS:NIL
WPC No.6897 of 2023 & conn. cases
APPENDIX OF WP(C) 6983/2023
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE
STATEMENT OF INCOME FILED BY THE PETITIONER
DTD. 14-03-2022
EXHIBIT P2 COPY OF THE AUDIT REPORT IN FORM 10B FILED BY
THE PETITIONER DTD. 14-03-2022
EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT
DTD. 23-08-2022
EXHIBIT P4 COPY OF ORDER OF ITAT, CHANDIGARH BENCH DTD.
29-04-2021
EXHIBIT P5 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT
DTD. NIL
EXHIBIT P6 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 06-12-2022
RESPONDENTS' EXHIBITS:NIL
WPC No.6897 of 2023 & conn. cases
APPENDIX OF WP(C) 6989/2023
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF RETURN OF INCOME FILED BY THE
PETITIONER DTD. 12-03-2022
EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE
PETITIONER DTD. 10-03-2022
EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT
DTD. 25-11-2022
EXHIBIT P4 COPY OF ORDER OF THE ITAT, CHANDIGARH BENCH
DTD. 29-04-2021
EXHIBIT P5 COPY OF RECTIFICATION APPLICATION
ACKNOWLEDGEMENT DTD. NIL
EXHIBIT P6 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.
24-01-2023
RESPONDENTS' EXHIBITS:NIL
TRUE COPY
P.A. TO JUDGE
