Citation : 2026 Latest Caselaw 1027 Ker
Judgement Date : 2 February, 2026
WP(C) NO. 39286 OF 2025
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 30TH DAY OF JANUARY 2026 / 10TH MAGHA, 1947
WP(C) NO. 39286 OF 2025
PETITIONER :
PERFECT PROFESSIONAL TRAINING ACADEMY
CMA SUPPORT CENTRE KOZHIKODE 3RD FLOOR,
INDUS AVENUE, PUSHPA JUNCTION,
KOZHIKODE REPRESENTED BY ITS PARTNER,
VINOD KALATHIL PARAMBIL,
PIN - 673002
BY ADVS.
SMT.LAYA MARY JOSEPH
SHRI.C.M.ANDREWS
SMT.ASHWATHI SHYAM
SMT.SWATHY SUDHIR
SHRI.SHYAM PADMAN (SR.)
RESPONDENTS :
1 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (ICMAI)
CMA BHAWAN, 3, INSTITUTIONAL AREA,
LODHI ROAD, NEW DELHI REPRESENTED BY ITS PRESIDENT,
PIN - 110003
2 THE DIRECTORATE OF STUDIES
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA,
CMA BHAWAN, 12, SUDDER STREET,
KOLKATA REPRESENTED BY ITS DIRECTOR,
PIN - 700016
WP(C) NO. 39286 OF 2025
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3 JOINT DIRECTOR & HOD
STUDIES (ACADEMICS & ADMINISTRATION)
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (ICMAI)
CMA BHAWAN, 3, INSTITUTIONAL AREA,
LODHI ROAD, NEW DELHI,
PIN - 110003
4 ICMAI KOZHIKODE MALAPPURAM CHAPTER
REPRESENTED BY ITS SECRETARY,
3RD FLOOR, FLASH BUSINESS CENTER,
JAFFER KHAN COLONY RD, OPPOSITE PLANETARIUM,
KOZHIKODE, PIN - 673006
5 UNION OF INDIA
REPRESENTED BY SECRETARY,
MINISTRY OF CORPORATE AFFAIRS,
"A" WING, SHASTRI BHAVAN,
RAJENDRA PRASAD ROAD, NEW DELHI,
PIN - 110001
BY ADVS.
SRI.SANKAR P PANICKER
SHRI.BONNY BABY, CGC
SHRI.AJAY GEORGE
SHRI.AJITH KUMAR S.
SMT.O.M.SHALINA,DSGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
30.01.2026, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WP(C) NO. 39286 OF 2025
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BECHU KURIAN THOMAS, J.
--------------------------------
W.P.(C) No.39286 of 2025
---------------------------------
Dated this the 30th day of January, 2026
JUDGMENT
This writ petition was filed seeking a direction to grant the
petitioner institute the status of Provisional Accreditation Centre until
31.01.2026. A relief was also sought to restore/ re-issue the login
credentials of the petitioner to continue functioning as a Provisional
Accredited Centre and also to approve the registration of all the students
whose applications had been duly submitted and fees remitted through
the petitioner institution for the examination scheduled in December,
2025.
2. When the writ petition was considered on 23.10.2025, this
Court directed re-issue of petitioner's login credentials and to permit the
students, whose names were shown in Ext.P10 and Ext.P12, to register
and appear for CAT and CMA examinations. Subsequently, on
08.12.2025, this Court made the appearance of the students for the
examination as directed in the earlier order dated 23.10.2025 to be
provisional subject to the outcome of the writ petition.
3. Today, both counsel agreed that the primary relief sought for WP(C) NO. 39286 OF 2025
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by the petitioner to retain its status as a Provisional Accreditation Centre
till 31.01.2026 has practically become infructuous in view of the expiry of
the said date by tomorrow. Beyond the date as aforementioned, no claim
has been made by the petitioner in this writ petition. Therefore, as far
as relief Nos. 1 and 2 in the writ petition are concerned, the same has
practically become infructuous.
4. Regarding the restoration/ re-issue of the petitioner's login
credentials, the interim order referred to earlier, directed the respondents
to restore the said credentials and the same has also been done. As their
status expires tomorrow, nothing further remains in that regard as well.
5. The only issue that remains to be considered is the status of
the students who wrote the examination provisionally as per the orders of
this Court. The learned counsel for respondents 1 to 4 fairly submitted
that they are willing to publish the results, if any direction is issued by the
court without it being made a precedent.
6. As this Court has already directed the students of the
petitioner to register and partake in the examination that was scheduled
for December 2025, I am of the view that without making it a precedent,
the results can be published so as to enable them to take benefit of the
said examination the and results.
Accordingly, this writ petition is disposed of directing WP(C) NO. 39286 OF 2025
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respondents 1 to 4 to publish the results of the students registered
through the petitioner for the examination of December, 2025. It is
clarified that this direction is issued solely on account of the concession
made by respondents 1 to 4 and shall not be treated as a precedent
under any circumstances. Legal questions raised in this writ petition are
left unanswered and is open for consideration in an appropriate case.
Sd/-
BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 39286 OF 2025
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APPENDIX OF WP(C) NO. 39286 OF 2025
PETITIONER'S EXHIBITS :
Exhibit P1 TRUE COPY OF THE LETTER DATED 05.09.2012 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P2 TRUE COPY OF EMAIL COMMUNICATION DATED 31.07.2025 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE EMAIL COMMUNICATION DATED 12.09.2025 ISSUED BY THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE RELEVANT PAGES OF AGREEMENT DATED 17.09.2025 SUBMITTED BY THE PETITIONER Exhibit P5 TRUE COPY OF THE AFFIDAVIT DATED 16.09.2025 SUBMITTED BY THE PETITIONER IN RS 100 STAMP PAPER Exhibit P6 TRUE COPY OF THE RELEVANT PAGES OF EMAIL COMMUNICATION DATED 19.09.2025 SENT BY THE PETITIONER Exhibit P7 TRUE COPY OF THE EMAIL COMMUNICATION DATED 26.09.2025 SENT BY THE 4TH RESPONDENT CHAPTER Exhibit P8 TRUE COPY OF THE RELEVANT PAGES OF EMAIL COMMUNICATION DATED 16.10.2025 SENT BY THE 4TH RESPONDENT TO THE PETITIONER Exhibit P9 TRUE COPY OF THE EXAM NOTIFICATION FOR CAT COURSE TO BE HELD IN DECEMBER 2025 Exhibit P10 TRUE COPY OF THE LIST OF 137 STUDENTS WHO APPLIED FOR CAT COURSE REGISTRATION HAS NOT BEEN ALLOTTED REGISTRATION NUMBER Exhibit P11 TRUE COPY OF THE EXAM NOTIFICATION FOR CMA INTERMEDIATE AND FINAL COURSES EXAM TO BE HELD IN DECEMBER 2025 Exhibit P12 TRUE COPY OF THE LIST OF 39 STUDENTS WHO SUBMITTED THEIR FEES TO THE PETITIONER AND HAS NOT YET BEEN REGISTERED FOR CMA EXAM Exhibit P13 TRUE COPY OF THE EMAIL DATED 29.11.2025 SENT BY THE 3RD RESPONDENT TO THE PETITIONER WP(C) NO. 39286 OF 2025
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Exhibit P14 TRUE COPY OF THE EMAIL DATED 01.12.2025 SENT BY THE 3RD RESPONDENT TO THE PETITIONER RESPONDENTS' EXHIBITS :
Exhibit R1(a) TRUE COPY OF THE POSTAL COVER DT.31-10- 2025 ALONG WITH THE POSTING RECEIPT Exhibit R1(b) TRUE COPY OF THE DEMAND DRAFT DT.24-10- 2025 BEARING NO.248743 ISSUED BY STATE BANK OF INDIA Exhibit R1(c) TRUE COPY OF THE LIST OF STUDENTS FOR CAT EXAMS DT. NIL Exhibit R1(d) TRUE COPY OF INTERIM ORDER DT.23-10-2025 ISSUED BY THIS HON'BLE COURT IN W.P.(C) 39286 OF 2025 Exhibit R1(e) TRUE COPY OF THE NOTIFICATION DT. 31-07-
Exhibit R1(f) TRUE COPY OF THE EMAIL COMMUNICATION DT.14-08-2025 ISSUED BY THE 1ST APPLICANT HEREIN Exhibit R1(g) TRUE COPY OF THE REVISED LIST OF STUDENTS FOR CAT EXAMINATION DT. NIL PREPARED BY THE 1ST RESPONDENT TOGETHER WITH THEIR DATE OF REGISTRATION Exhibit R1(h) TRUE COPY OF THE SAID EMAIL DATED 23.09.2025 ISSUED BY THE 1ST APPLICANT INSTITUTE HEREIN Exhibit R1(i) TRUE COPY OF EMAIL COMMUNICATIONS DT.
10-10-2025 & 11-10-2025 WITH DIRECTORATE OF STUDIES AND IIC-LAKSHYA Exhibit R1(j) TRUE COPY OF THE EMAIL DATED 11.11.2025 ISSUED BY THE 1ST APPLICANT INSTITUTE TO THE PETITIONER IN THE W.P. (C) Exhibit R1(k) TRUE COPY OF THE EMAIL DATED 13.11.2025 ISSUED BY THE PETITIONER IN THE W.P.(C)
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