Kerala High Court
Thrissur Canine Club vs The Commissioner Of Income Tax ... on 4 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 20690 OF 2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 4TH DAY OF MARCH 2025 / 13TH PHALGUNA, 1946
WP(C) NO. 20690 OF 2023
PETITIONER :
THRISSUR CANINE CLUB,
AGED 57 YEARS
1ST FLOOR, 32/219/8, PULIKKEN TOWERS
OPP. ST.JOSEPHS CHURCH , POONKUNNAM,
AYYANTHOLE, THRISSUR, PIN -680002
REPRESENTED BY ITS SECRETARY,
SHRI. K.T.AUGUSTINE
BY ADVS.
ANIL D. NAIR (SR.)
TELMA RAJU
ANJANA A.
AADITYA NAIR
ADV.HARIKRISHNAN K.U.
RESPONDENT :
THE COMMISSIONER OF INCOME TAX (EXEMPTION),
2ND FLOOR, SANJUAN TOWERS, BEHIND
C.R. BUILDING, KOCHI - 682 018.
BY ADVS.
JOSE JOSEPH, SC, INCOME TAX DEPARTMENT,
KERALA, CHRISTOPHER ABRAHAM,
INCOME TAX DEPARTMENT
SRI.CHRISTOPHER ABRAHAM, SENIOR SC
SRI.P.R.AJITH KUMAR, JR. SC (K/000708/1998)
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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.03.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 20690 OF 2023
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BECHU KURIAN THOMAS, J.
=-=-=-=-=-=-=-=-=-=-=-=-=-=-
W.P.(C).No.20690 of 2023
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Dated this the 4th day of March, 2025
JUDGMENT
Petitioner claims to be a Charitable Society registered under the
Travancore-Cochin Literary Scientific and Charitable Societies Registration
Act 12 of 1955. Petitioner was granted a provisional registration under
Sections 12A and 80G of the Income Tax Act, 1961 (for short 'the Act') on
10.03.2022. Subsequently, certain defects were pointed out which
required amendments to the Bye laws and Memorandum of Association.
Those amendments were carried out, but as it had to be approved by the
Registrar of Societies, delay occurred and approval was given only on
30.09.2022. In the meantime, petitioner's application for approval of
registration under the Income Tax Act was rejected by order dated
30.09.2022 stating that the mandatory clauses were not seen included in
the documents. Approval of amendments was obtained on the same day
as rejection of the applications for registration under Section 12A and 80G
of the Act. Hence petitioner has challenged Ext.P12 and Ext.P13 orders
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rejecting its applications for registration/ approval under Sections 12A
and 80G of the Act.
2. A counter affidavit has been filed by the respondent pointing
out that if the petitioner has obtained approval from the Registrar of
Societies after amendment of the Bye laws and Memorandum of
Association, it can file a fresh application under Form 10AB to regularise
the existing provisional registration under Section 12 of the Act. By
Ext.P13, petitioner's application for registration under Section 80G of the
Income Tax Act was rejected as a consequence of rejecting the
application under Section 12A of the Act.
3. I have heard Sri.Anil D.Nair, the learned Senior Counsel duly
instructed by Sri.Harikrishnan K.U., the learned counsel for the petitioner
as well as Sri.Christopher Abraham, the learned Senior Standing Counsel
on behalf of the respondent.
4. Since petitioner's approval for the amendments to the Bye
laws and Memorandum of Association was obtained on 30.09.2022 as
evident from Ext.P11, and Ext.P12 and Ext.P13 orders were issued on the
same day itself, it is only appropriate that Ext.P4 and Ext.P5 application
for registration under Sections 12A and 80G of the Act be reconsidered,
as otherwise prejudice will be caused to the petitioner.
Accordingly, I set aside Ext.P12 and Ext.P13 orders and direct
the respondent to re-consider Ext.P4 and Ext.P5 applications afresh, as
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expeditiously as possible, at any rate, within a period of two months from
the date of receipt of a copy of this judgment.
The writ petition is allowed as above.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) NO. 20690 OF 2023
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APPENDIX OF WP(C) 20690/2023
PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF CERTIFICATE OF REGISTRATION
OF THE PETITIONER ISSUED BY THE REGISTRAR
OF SOCIETIES DATED 5.6.2002
Exhibit P2 TRUE COPY OF MEMORANDUM OF ASSOCIATION OF
THRISSUR CANINE CLUB
Exhibit P3 TRUE COPY OF BYE-LAW OF THRISSUR CANINE
CLUB DATED 23.12.2016
Exhibit P4 TRUE COPY OF APPLICATION IN FORM 10A FILED
BY THE PETITIONER DATED 24.2.2022.
Exhibit P5 TRUE COPY OF APPLICATION IN FORM10AB FILED
BY THE PETITIONER DATED 30.3.2022.
Exhibit P6 TRUE COPY OF FORM10 AC GRANTING THE
PROVISIONAL REGISTRATION UNDER SEC.10A
DATED 10.3.2022
Exhibit P7 TRUE COPY OF FORM 10AC GRANTING THE
PROVISIONAL REGISTRATION UNDER SEC.80G
DATED 10.3.2022
Exhibit P8 TRUE COPY OF NOTICE DATED 2.8.2022 ISSUED
BY THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF AFFIDAVIT OF THE SECRETARY
DATED 16TH SEPTEMBER, 2022
Exhibit P10 TRUE COPY OF AMENDMENT OF MEMORANDUM OF
ASSOCIATION OF THE PETITIONER DATED
30.9.2022
Exhibit P11 TRUE COPY OF AMENDED BYE-LAW OF THE
PETITIONER DATED 30.9.2022
Exhibit P12 TRUE COPY OF ORDER DATED 30.9.2022
REJECTING THE APPLICATION ISSUED BY THE
RESPONDENT
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Exhibit P13 TRUE COPY OF ORDER DATED 30.9.2022
CANCELLING THE PROVISIONAL REGISTRATION
GRANTED ISSUED BY THE RESPONDENT
