Ita/1026/2009 Of The Commissioner Of Income Tax v. St.jude's Church

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH AUGUST 2009 / 19TH SRAVANA 1931 ITA.No. 1026 of 2009() ---------------------- ITA.261/COCH/2008 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, KANNUR BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ ST.JUDE'S CHURCH, CHEPPARAMBA, NEDIYANGA, KANNUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 10/08/2009, THE COURT ON THE SAME DAY DELIVERED THE -------------------------------------------- -------------------------------------------- Dated this the 10th day of August, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed by the Department challenging the order of theTribunal, wherein they condoned the delay and entertained anapplication for continuation of registration of the respondent as areligious-cum-charitable institution. Even though there is some pointin the argument that delay cannot be condoned for the reason that partywas not aware of the law, we are surprised to note that the Departmenthas not cared to find out whether respondent has any tax liability forthe last four years, when they did not apply for renewal of registrationas a charitable institution. So long as the department has not made anyattempt to assess or demand tax, we do not find anything wrong in theTribunal condoning the delay and accepting the application. It is alsoconceded that later registration is granted and respondent's entitlementfor exemption is a conceded fact. Since there is no demand of tax, wefeel the appeal is only an academic exercise against a church. Appeal is therefore dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk