The Tamil Chamber Of Commerce v. Https://Hcservices.ecourts.gov.in/Hcservices

IN THE HIGH COURT OF JUDICATURE OF MADRAS DATED: 09.08.2019 The Tamil Chamber of Commerce,No.318, Old No.174, Sivakami Complex,I Floor, Thambu Chetty Street,George Town, Chennai - 600001.Rep. by its Secretary....Petitioner in both WPs Vs PRAYER in W.P.No.7037 of 2012: Writ Petition filed under Article226 of the Constitution of India, praying to issue a writ ofCertiorari, to call for the records of the first respondent inthe impugned proceedings DIT(E) No.2(1127)12AA(3)/ 2011-12 dated09.12.2011 cancelling the registration granted to the petitionerunder Section 12A(a) of the Income Tax Act, 1961, quash the sameas it is violative of Section 12AA(3) of the Income Tax Act,1961. PRAYER in W.P.No.7038 of 2012: Writ Petition filed under Article226 of the Constitution of India, praying to issue a writ ofCertiorarified Mandamus to call for the records of the secondrespondent in the impugned assessment order dated 26.12.2011 inPAN No.AACCT6458N imposing tax denying the exemption underSection 11 and 12 of the Income Tax, 1961 available to the https://hcservices.ecourts.gov.in/hcservices/ petitioner pursuant to the registration granted to thepetitioner as a charitable institution in terms of Section 12A(a) of the Income Tax, 1961 on the ground that the saidregistration stands cancelled by the Director of Income-Tax(Exemptions), the 1[st]respondent herein with effect from01.04.2009 vide proceedings No.DIT(E) No.2(1127)12AA(3)/ 2011-12dated 09.12.2011, quash the same and direct the first respondentto complete the assessment based on the outcome of the writpetition filed by the petitioner challenging the order ofcancellation. For Petitioner : Ms.Harshitha Govindarajan(in both WPs) for Mr.K.Vaitheeswaran For Respondent : Mr.D.Prabhu Mukunth Arun Kumar,(in both WPs) Junior Standing CounselC O M M O N O R D E R While W.P.No.7037 of 2012 has been filed challenging thecancellation of the petitioner's registration under Section 12AA(3) of the Income Tax Act, W.P.No.7038 of 2012 has been filedchallenging the consequent assessment order dated 26.12.2011 forthe assessment year 2011-12. 2. Though the petitioner herein had raised several groundsin both these writ petitions challenging the orders impugnedherein, in my view, none of these grounds can be invoked for thepurpose of evading an alternate remedy available under the actagainst both the impugned orders. Nevertheless, if thepetitioner is granted liberty to file an appeal at this stage,the ends of justice would be secured. 3. In the light of the observations made, the petitioner isgranted liberty to file an appeal against the impugned order ofcancellation of the registration dated 09.12.2011 before theIncome Tax Appellate Tribunal, within a period of 4 weeks fromthe date of receipt of a copy of this order. Further, thepetitioner is also granted liberty to file an appeal against theassessment order dated 26.12.2011 for the assessment year 2011-12, within a period of 4 weeks from the date of receipt of acopy of this order. The Appellate Authorities shall considersuch appeals on its own merits and in accordance with law andpass appropriate orders, as expeditiously as possible, aftergiving due opportunity of personal hearing to the petitionerherein. 4. Accordingly, both the writ petitions stand disposed of.No costs. Consequently, connected miscellaneous petitions areclosed. Sd/-Assistant Registrar (CS-) //True Copy// Sub Assistant Registrar hvkTo 1.The Director of Income Tax (Exemptions), Ayakar Bhavan, Annexe, 3[rd] Floor, 121, Mahatma Gandhi Road, Chennai - 600034. 2.The Joint Commissioner of Income Tax (OSD), (Exemption) - II, 121, Mahatma Gandhi Road, Chennai – 600034. +1cc to Mr.K.Vaitheeswaran Advocate, S.R.No.68330 +1cc to M/S.Hema Muralikrishnan Advocate, S.R.No.68889 RV(CO)CB(25/09/2019) W.P.Nos.7037 & 7038 of 2012and M.P.Nos. 2 & 2 of 2012 https://hcservices.ecourts.gov.in/hcservices/