By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaachyuth Menonparvathy Menonpadmanathan K.v

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 20 DAY OF MARCH 2024 / 30TH PHALGUNA, 1945WP(C) NO. 9188 OF 2024 PETITIONER: M/S. ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST ,1, CHERUKOL MAVELIKRA, ALAPPUZHA, REPRESENTED BY ITS SECRETARY, SWAMY GEETHANANDAN, PIN - 690104 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAACHYUTH MENONPARVATHY MENONPADMANATHAN K.V. RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (EXEMPTION),INCOME TAX DEPARTMENT, AAYAKAR BHAWAN, OLD RAILWAY INCOME TAX DEPARTMENT, AAYAKAR BHAWAN, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 2INCOME TAX OFFICER,INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR P O,THIRUVANANTHAPURAM, PIN - 695003INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR P O,THIRUVANANTHAPURAM, PIN - 695003 3INCOME TAX OFFICER,INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAVAN,BEACH ROAD,ALAPPUZHA, PIN - 688001INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAVAN,BEACH ROAD,ALAPPUZHA, PIN - 688001 SRI. CYRIAC TOM- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 20[th] day of March, 2024 The present writ petition has been filed by the petitioner seeking the following prayers: (i)To quash Ext.P5 order passed by the 1[st] respondentby the issue of a writ of certiorari or such other writor order or direction.by the issue of a writ of certiorari or such other writor order or direction. (ii) To grant the petitioner such other incidental reliefsincluding the costs of these proceedings.including the costs of these proceedings. 2.The petitioner has filed an application under Section 10(23C)(iv) of the Income Tax Act, seekingexemption from payment of the income tax on the incomeof the petitioner. The petitioner submits that instead offiling the application under Section 12A(1)(c) of theIncome Tax Act, 1961, the petitioner has wronglymentioned the Section 10(23C)(iv) of the Act, andrespondents should be directed to allow the petitioner tocorrect the mistake in the application. 3.There is no estoppel for the petitioner towithdraw the earlier application and file a freshapplication under the relevant provision. The petitioner AP does not need any permission or direction from the Courtfor doing so. I feel this writ petition has no merit. Therefore, thepresent writ petition is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 9188/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 COPY OF TRUST DEED OF THE PERTITIONER DTD.16-07-1987 COPY OF ORDER ISSUED BY THE 1ST RESPONDENTDTD. 24-09-2021 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 15-07-2022 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTDTD. 05-09-2022 COPYOF ORDEDR ISSUED BY THE 1ST RESPONDENT24-09-2022 COPY OF JUDGMENT IN WPC NO. 35333/2017 OFTHIS HON'BLE COURT DTD. 06-04-2018 COPY OF JUDGMENT IN WP (C) NO. 17323/2019OF THIS HON'BLE COURT DTD.29-11-2019