By Advs.harisankar v. Menonmeera V.menonk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 18 DAY OF JUNE 2021 / 28TH JYAISHTA, 1943WP(C) NO. 12313 OF 2021 PETITIONER/S: ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST1,CHERUKOL,MAVELIKKARA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY, SWAMI GEETHANANDAN BY ADVS.HARISANKAR V. MENONMEERA V.MENONK.KRISHNA RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, DELHI-110 0012THE INCOME TAX OFFICER,EXEMPTION WARD-ALAPPUZHA, AAYAKAR BHAWAN, ALAPPUZHA-688 011 OTHER PRESENT: SC FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.G.ARUN, J. -----------------------------------------------W.P(C).No.12313 of 2021 ----------------------------------------------- Dated this the 18[th] day of June, 2021JUDGMENT The petitioner, a charitable trust registered under theprovisions of Section 12AA of the Income Tax Act, 1961, hadpurchased certain landed properties during the assessment year2017-2018. While processing the returns for the financial year2018-2019, the 1[st] respondent directed the petitioner to producetranslated copies of the sale deeds and the translated copies wereproduced. Due to a mistake in the translation, the properties wereshown to have been purchased by Shree Brahmasree DevanandaGurudeva Thiruvadikal in his individual name and not for thepetitioner trust. Relying on the Malayalam recital in thedocuments, the petitioner contends that the translation isobviously a mistake. The petitioner has filed Exhibit P7 rectificationapplication before the 2[nd] respondent seeking to correct themistakes. The prayer in this writ petition is to direct the 2[nd]respondent to consider and pass orders on Exhibit P7expeditiously. WP(C).12313/21 2. I have heard the learned Standing Counsel for the IncomeTax Department also. Considering the limited relief sought, the writ petition isdisposed of directing the 2[nd] respondent to consider Exhibit P7 andpass orders thereon as expeditiously as possible and at any rate,within three months from the date of receipt of a copy of thisjudgment. Till orders are passed on Exhibit P7, recoveryproceedings pursuant to Exhibit P6 shall be kept in abeyance. The petitioner shall produce a copy of the writ petition alongwith the copy of the judgment before the 2[nd] respondent. Sd/- V.G.ARUN, JUDGE vgs WP(C).12313/21 APPENDIX OF WP(C) 12313/2021 PETITIONER'S EXHIBITS Exhibit P1 COPY OF THE REGISTRATION CERTIFICATE U/S 12AA OF THE INCOME TAX Exhibit P2Exhibit P4(A) COPY OF THE TRUST DEED OF THE PETITIONERCOPY OF TRANSLATION OF EXT.P3(A) DOCUMENTNO.1268/17 EXECUTED BY RESHMI HARIKUMAR Exhibit P4(B) COPY OF TRANSLATION OF EXT.P3(B) DOCUMENTNO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR& UDAYAKUMARI Exhibit P4 (C) COPY OF TRANSLATION OF EXT.P3(C) DOCUMENTNO.1457/17 EXECUTED BY MURALIDHARAN NAIR Exhibit P4(D) COPY OF TRANSLATION OF EXT.P3(D) DOCUMENTNO.6616/17 EXECUTED BY SARASWATHY Exhibit P4(E) COPY OF TRANSLATION OF EXT.P3(E) DOCUMENTNO.269/18 EXECUTED BY BHAYI Exhibit P4(F) COPY OF TRANSLATION OF EXT.P3(F) DOCUMENTNO.856/17 EXECUTED BY SHANTHA Exhibit P5Exhibit P6Exhibit P7 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 COPY OF THE RECTIFICATION APPLICATION FILED BEFORE THE RESPONDENTS Exhibit P3 COPY OF DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON Exhibit P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR Exhibit P3 (B) Exhibit P 3 (C) Exhibit P3 (D) Exhibit P3 (E) Exhibit P3(F) Exhibit P4 COPY OF DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI COPY OF DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR Exhibit P4(E) COPY OF TRANSLATION OF EXT.P3(E) DOCUMENTNO.269/18 EXECUTED BY BHAYI Exhibit P4(F) COPY OF TRANSLATION OF EXT.P3(F) DOCUMENTNO.856/17 EXECUTED BY SHANTHA Exhibit P5Exhibit P6Exhibit P7 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 COPY OF THE RECTIFICATION APPLICATION FILED BEFORE THE RESPONDENTS Exhibit P3 COPY OF DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON Exhibit P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR Exhibit P3 (B) Exhibit P 3 (C) Exhibit P3 (D) Exhibit P3 (E) Exhibit P3(F) Exhibit P4 COPY OF DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI COPY OF DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR COPY OF DOCUMENT NO.6616/17 EXECUTED BY SARASWATHY COPY OF DOCUMENT NO.269/18 EXECUTED BY BHAYICOPY OF DOCUMENT NO.856/17 EXECUTED BY SANTHA COPY OF TRANSLATION OF EXT. P3 DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAMAND V JOHNSON