By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 29 DAY OF NOVEMBER 2023 / 8TH AGRAHAYANA, 1945 WP(C) NO. 39353 OF 2023 PETITIONER: ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST 1, CHERUKOL, MAVELIKKARA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY, SWAMI GEETHANANDAN,PIN – 690 104. BY ADVS.HARISANKAR V. MENONMEERA V.MENON R.SREEJITH K.KRISHNAPARVATHY MENON RESPONDENTS: 1THE INCOME TAX OFFICER EXEMPTION WARD - ALAPPUZHA, AAYAKAR BHAVAN, ALAPPUZHA, PIN – 688 011. 2THE PRINCIPAL COMMISSIONERINCOME TAX DEPARTMENT, C.R. BUILDING,I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018. 3CENTRALIZED PROCESSING CENTER1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLIHOBLI, BENGALURU, PIN – 560 100. 4COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. 5THE ASST. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE,AAYAKAR BHAVAN, KAWDIAR P.O.,THIRUVANANTHAPURAM, PIN – 695 003. OTHER PRESENT: JOSE JOSEPH-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 39353 OF 2023-------------------------------------------- Dated this the 29[th] day of November, 2023 J U D G M E N T 1. As per the averments in the writ petition, the petitioner is a charitable trust registered underthe provisions of Section 12AA of the Income TaxAct, 1961. The petitioner has filed return of itsincome on 19.12.2022 for the assessment year2022-23. As return has been filed beyond the timeprescribed under Section 139 of the Income TaxAct, the deduction claimed by the petitioner hasbeen denied and a demand of Rs.3,38,68,150/- hasbeen made in the assessment order under Section143 (1). In the meantime, the petitioner has filedan application dated 14.12.2022 under Section 119(2)(b) in Ext.P2 and presented before the 2[nd] respondent on 22.12.2022. 2.Mr. Jose Joseph, learned Senior Standing Counsel for Income Tax Department however,submits that the Principal Commissioner(Exemption) is the competent authority to condonethe delay, but the application has been filed beforethe Principal Commissioner, 2[nd] respondent. 3. Considering the aforesaid facts, the present writ petition is disposed of with liberty tothe petitioner to file a fresh application before thePrincipal Commissioner of Income Tax (Exemption)within a period of ten days and if such anapplication is filed, the Principal Commissioner ofIncome Tax (Exemption) should consider theapplication on its merit for condoning the delay infiling the return by the petitioner in respect of theassessment year 2022-23 and pass orderexpeditiously in accordance with law. 4 4.The 4[th] respondent, Commissioner of Income Tax (Appeals) should consider theapplication for a stay filed by the petitioner againstthe intimation under Section 143 (1), expeditiously.5.With the aforesaid directions, the presentwrit petition is disposed of. rpr Sd/- DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 39353/2023 PETITIONER’S EXHIBITS Exhibit P1COPY OF CIRCULAR NO. 09/2015 ISSUED BY THE INCOME TAX DEPARTMENT BOARD DTD. 09-06-2015. Exhibit P2COPY OF APPLICATION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD. 14-12-2022. Exhibit P3COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 04-04-2023. Exhibit P4COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 4TH RESPONDENT DTD. 27-04-2023. Exhibit P5COPY OF STAYAPPLICATION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DTD. 26-04-2023.