M/S. Punnyam Trustpunnyam Trust Building, T.p.puram, Vazhoor, Kottayam, Pin v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6897 OF 2023 PETITIONER: 1M/S. PUNNYAM TRUSTPUNNYAM TRUST BUILDING, T.P.PURAM, VAZHOOR, KOTTAYAM, PIN - 686505 REPRESENTED BY ITS TREASURER, RAJESH G.BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRABRY BUILDING LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 6860012CENTRALISED PROCESSING CENTER1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN - 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2023, ALONG WITH WP(C).6913/2023, 6947/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6913 OF 2023 PETITIONER: 1M/S. ATHURASEVA SANGHAMSACHIVOTHAMAPURAM, KOTTAYAM, PIN – 686532REPRESENTED BY ITS SECRETARY, E. K. VIJAYAKUMARBY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 6860012CENTRALISED PROCESSING CENTER1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI, HOBLI, BENGALURU, PIN – 5601001ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI, HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6947 OF 2023 PETITIONER: 1M/S. ETTUMANOOR EDUCATION SOCIETYETTUMANOORAPPAN COLLEGE, CHOORAKKULANGARS, ETTUMANOOR KOTTAYAM, PIN – 686631ETTUMANOORAPPAN COLLEGE, CHOORAKKULANGARS, ETTUMANOOR KOTTAYAM, PIN – 686631 REPRESENTED BY ITS EXECUTIVE COMMITTEE MEMBER, HEMANT KUMARHEMANT KUMAR BY ADVS.HARISANKAR V. MENONMEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 6860012CENTRALISED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLIHOBLI, BENGALURU, PIN – 560100HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6983 OF 2023 PETITIONER: 1M/S. VIDYADHIRAJA EDUCATIONAL AND CHARITABLE TRUSTPONNARAMTHOTTAM, MAVELIKKARA, ALAPPUZHA, KERALA, PIN – 690101REPRESENTED BY ITS MANAGING TRUSTEE, M.N.SASIDHARAN PILLAI. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, ALAPPUZHA, PIN - 6880012CENTRALISED PROCESSING CENTERINCOME TAX DEPARTMENT, 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6983 OF 2023 PETITIONER: 1M/S. VIDYADHIRAJA EDUCATIONAL AND CHARITABLE TRUSTPONNARAMTHOTTAM, MAVELIKKARA, ALAPPUZHA, KERALA, PIN – 690101REPRESENTED BY ITS MANAGING TRUSTEE, M.N.SASIDHARAN PILLAI. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, ALAPPUZHA, PIN - 6880012CENTRALISED PROCESSING CENTERINCOME TAX DEPARTMENT, 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2 DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6989 OF 2023 PETITIONER: 1M/S. KOTTAYAM TALUK MANNAM SOCIAL SERVICE SOCIETYKMC-17-698, NSS UNION OFFICE BLDNG, THIRUNAKKARA, KOTTAYAM, PIN – 686001REPRESENTED BY ITS SECRETARY,A. M. RADHAKRISHNAN NAIR.BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE INCOME TAX OFFICEREXEMPTION WARD, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, ALAPPUZHA, PIN - 6880012CENTRALISED PROCESSING CENTER1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases T.R. RAVI, J. ------------------------------------------------ WP(C) Nos.6897/2023, 6913/2023, 6947/2023, 6983/2023 & 6989/2023-----------------------------------------------Dated this the 02[nd] day of March, 2023JUDGMENT The grievance in all these cases is that the benefit of Section 11 of the Income Tax Act, 1961 has notbeen extended to the petitioners who are CharitableTrusts, for the reason that they failed to submit theaudit reports in Form 10B in time. 2. When the case is taken up today, the counsel for the respondents placed before me circularNo.16/2022 dated 19.07.2022 whereby theCommissioners of Income Tax have been authorisedto admit applications for condonation of delay in filingForm 10B, for the relevant assessment years. 3. In view of the above circular, it is for thepetitioners to approach the Commissioners of Income WPC No.6897 of 2023 & conn. cases Tax concerned with an appropriate application forcondonation of delay in the submission of auditreports in Form 10B and if such applications are filedwithin one month from today, the same shall beconsidered and orders passed within one month andconsequential changes made in the assessment withinsix months thereafter. The orders now issued and thesteps for recovery initiated shall stand suspended tilla decision is taken as aforesaid. The writ petition is disposed of as above. Sd/- T.R.RAVIJUDGE WPC No.6897 of 2023 & conn. cases APPENDIX OF WP(C) 6897/2023 RESPONDENTS' EXHIBITS:NIL APPENDIX OF WP(C) 6913/2023 APPENDIX OF WP(C) 6947/2023 APPENDIX OF WP(C) 6983/2023 RESPONDENTS' EXHIBITS:NIL APPENDIX OF WP(C) 6989/2023 PETITIONER’S EXHIBITS: EXHIBIT P1COPY OF RETURN OF INCOME FILED BY THE PETITIONER DTD. 12-03-2022EXHIBIT P2COPY OF AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 10-03-2022EXHIBIT P3COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENTDTD. 25-11-2022EXHIBIT P4COPY OF ORDER OF THE ITAT, CHANDIGARH BENCH DTD. 29-04-2021EXHIBIT P5COPY OF RECTIFICATION APPLICATION ACKNOWLEDGEMENT DTD. NILEXHIBIT P6COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.24-01-2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE