By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUESDAY, THE 15 DAY OF JUNE 2021 / 25TH JYAISHTA, 1943 WP(C) NO. 12203 OF 2021 PETITIONER/S: MUSLIM EDUCATIONAL ASSOCIATIONVENGOOR,PATTIKKAD,PERINTHALMANNA,REPRESENTED BY ITS GENERAL SECRETARY,SYED SADIK ALI SHIHAB. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENT/S: 1THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)2ND FLOOR,SAN-JUAN TOWERS,I.S.PRESS ROAD,ERNAKULAM,KOCHI-682018.2ND FLOOR,SAN-JUAN TOWERS,I.S.PRESS ROAD,ERNAKULAM,KOCHI-682018. 2NATIONAL FACELESS APPEAL CENTRE,DELHI-110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 15th day of June, 2021 The petitioner, a Public Charitable Trust registered under theIncome Tax, is entitled for the benefits under Section 11 of theIncome Tax Act 1961 with respect to the Income held for charitable/religious purposes. The benefit will be extended only on the assesseefiling a statement in Form 10. For the assessment year 2017 -2018, thestatement in Form 10 was filed by the petitioner belatedly. On accountof the delay, petitioner was issued with Ext.P1 assessment order,without extending the benefits and demanding an amount ofRs.1,32,13,830/- towards the tax due. Aggrieved by the assessment,the petitioner has preferred an appeal and stay application. Pendingthe appeal, the petitioner remitted an amount of Rs. 20,000,00/-voluntarily towards the tax demanded under Ext.P1. While so, theCommissioner of Income Tax (Exemption), Kochi issued Ext.P5 ordercondoning the delay in filing the Form 10. According to the petitioner,on condonation of the delay in filing Form 10, he became eligible forthe benefits under Section 11 and therefore the assessment as per SJ 3 Ext.P1 is liable to be corrected. Hence, the petitioner filed Ext.P6application for rectification under Section 154 and also requested forrefund of the amount paid voluntarily. The limited relief sought in thiswrit petition is for a direction to the 1st respondent to pass orders onExt.P6 without delay. 2. I have heard the learned standing counsel for the Income TaxDepartment also. Taking into account the limited relief sought, the writ petition isdisposed of directing the 1st respondent to consider Ext.P6 with noticeto the petitioner and to pass orders thereon as expeditiously aspossible and at any rate within a period of two months from the date ofreceipt of a copy of this judgment. Till such time as the orders arepassed on Ext.P6, recovery steps based on Ext.P1 shall be kept inabeyance. The writ petition is disposed as above. Sd/- V.G ARUN JUDGE 4 APPENDIX OF WP(C) 12203/2021 PETITIONER ANNEXURE