Kerala High Court
Snehatheeram Charitable Trust vs Commissioner Of Income Tax (Exemption) on 4 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946
WP(C) NO. 6219 OF 2024
PETITIONER/S:
SNEHATHEERAM CHARITABLE TRUST,
WARD NO. 45 BT11/37A, CHERUVANNUR, KOZHIKODE
REPRESENTED BY ITS TRUSTEE AND VICE CHAIRMAN, SHRI.
ABOOBACKER SIDIQUE T., PIN - 673655
BY ADVS.
A.KUMAR
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD
RESPONDENT/S:
COMMISSIONER OF INCOME TAX (EXEMPTION),
2ND FLOOR, SANJUAN TOWER, BEHIND C.R. BUILDING, KOCHI,
PIN - 682018
OTHER PRESENT:
SRI. JOSE JOSEPH- SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 6219 OF 2024
2
JUDGMENT
The petitioner being aggrieved by the order in Ext.P9
whereby, the petitioner's application in Ext.P2 under Sections
80G and 12A of the Income Tax, 1961('the IT Act' for short) has
been rejected on the ground that despite the service of notice,
the petitioner has failed to submit the relevant documents for
issuing the certificate under Section 80G of the IT Act has filed
the present writ petition with following prayers:-
"It is humbly prayed that this Honourable Court may be
pleased to call for the records relating to Exhibit P2
application for permanent registration/approval under
section 80G and Exhibit P9 order of rejection and;
A. Issue a Writ of Certiorari quashing Exhibit P9 order of
rejection.
B. Issue a Writ of Mandamus or such other appropriate writ,
order or direction directing the respondent to consider
Exhibit P2 application forthwith."
2.The learned counsel for the petitioner submits that in
response to the notice in Ext.P5 dated 16.11.2022, the
petitioner had submitted all the relevant documents vide Ext.P3
letter dated 01.11.2022. However, the impugned order suggests
that the petitioner did not submit any document in response to
the notice dated 16.11.2022 in Ext.P5.
3.It appears that there is some mismatch. This stand of
the department in the impugned order is that the petitioner did
WP(C) NO. 6219 OF 2024
not submit the document on 22.11.2022 which is the date fixed
for hearing. Considering this grounds, it appears that some
mistake / omissions has crept into in the impugned order, and
therefore, the same is set aside.
In view thereof, the writ petition is allowed and the matter
is remitted back to the respondent to reconsider the petitioner's
application in Ext.P2 afresh. The petitioner is permitted to
appear before the respondent along with all the relevant
documents on 09.04.2024.
Sd/-
DINESH KUMAR SINGH
JUDGE
SJ
WP(C) NO. 6219 OF 2024
APPENDIX OF WP(C) 6219/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE PROVISIONAL
REGISTRATION FOR 80G DATED 16.11.2021.
EXHIBIT P2 TRUE COPY OF THE APPLICATION IN FORM
10AB FOR APPROVAL OF PROVISIONAL
REGISTRATION UNDER SECTION 80G DATED
17.5.2022.
EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 1.11.2022
CALLING FOR DETAILS ON THE 80G
APPLICATION.
EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 10.11.2022
ON THE 12A REGISTRATION.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED
16.11.2022.
EXHIBIT P6 TRUE COPY OF THE COVERING LETTER DATED
21.11.2022 PRODUCING THE DOCUMENTS IN
REGARD TO THE 80G QUERY OF 1.11.2022.
EXHIBIT P7 TRUE COPY OF THE COVERING LETTER
PRODUCING THE DOCUMENTS ON THE QUERY OF
10.11.2022 IN THE PROCEEDINGS UNDER
SECTION 12A.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 29.11.2022
ALLOWING 12A PERMANENT APPROVAL.
EXHIBIT P9 TRUE COPY OF THE ORDER DATED 30.11.2022
REJECTING 80G APPLICATION.
EXHIBIT P10 TRUE COPY OF THE RESPONSE RECEIVED IN
THE PORTAL DATED NIL
EXHIBIT P11 TRUE COPY OF THE GRIEVANCE RESOLUTION
DATED 30.09.2023.
EXHIBIT P12 TRUE COPY OF THE REPRESENTATION SENT BY
POST DATED 2.1.2024.
EXHIBIT P13 TRUE COPY OF THE POSTAL RECEIPT DATED
03.01.2024.
