Thiruvavaduthurai Adheenamrepresented By The Adheenakartharthiruvavaduthurai-609 803 v. The Chief Commissioner Of Income Tax

1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED:16.12.2011 CORAM: THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN W.P(MD)No.7940 of 2011 and M.P.(MD)No.1 of 2011 Thiruvavaduthurai Adheenamrepresented by the AdheenakartharThiruvavaduthurai-609 803. :Petitioner -Vs- 1.The Chief Commissioner of Income Tax, No.44, Williams Road,Cantonment,Tiruchirappalli. No.44, Williams Road,Cantonment,Tiruchirappalli. 2.The Commissioner of Income Tax II, No.44, Williams Road,Cantonment,Tiruchirappalli. No.44, Williams Road,Cantonment,Tiruchirappalli. 3.The Joint/Deputy Commissioner of Income Tax, Kumbakonam Range, Kumbakonam. Kumbakonam Range, Kumbakonam. 4.The Income Tax Officer, Circle 1(1), Income Tax Department, Kumbakonam.:Respondents Income Tax Department, Kumbakonam.:Respondents PRAYER:Writ Petition is filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus to call for the records of the petitioner on the fileof the first respondent to quash the impugned order dated23.02.2010 issued in C.No.935(6)/CCIT/TRY/2008-09 in refusing/rejecting the renewal of recognition sought for in terms ofSection 10(23C)(iv)&(v) of the Income Tax Act, 1961 covering theperiod from 1990-91, modified for and from the Assessment year2009-10 and consequently direct the first respondent to grantsuch recognition as prayed for. For Petitioner :Mr.J.Balachandar For Respondents:Mr.R.Krishnamoorthy, Standing Counsel for Mr.R.Sathiyamoorthy. ORDER The petitioner has come up with the above Writ Petition,challenging an order rejecting his application seeking exemptionunder Section 10(23C)(iv)&(v) of the Income Tax Act, 1961. 2.Heard Mr.J.Balachandar, learned Counsel for the petitionerand Mr.R.Krishnamoorthy, learned Counsel for representingMr.R.Sathiyamoorthy, Standing Counsel for the respondents.https://hcservices.ecourts.gov.in/hcservices/ 3.The only ground on which the respondent has rejected theapplication of the petitioner for exemption is that the balancesheet and notes on examination of accounts are not enclosed withthe Form submitted by the petitioner. According to therespondent, Form 56 is not in order. 4.Therefore, the grievance of the petitioner could be aremedied within the parameters of law, by directing thepetitioner to file the enclosures necessary to be filed alongwith Form 56. 5.Therefore, the writ petition is disposed of directing thepetitioner to file necessary enclosures as per Clause 7 of Form56. Within a period of four weeks of the petitioner filingnecessary enclosures to Form 56, the respondent shall examinethe request afresh and pass appropriate orders in accordancewith the law. Consequently, the connected Miscellaneous Petitionis closed. No costs. Sd/-Assistant Registrar/ TRUE COPY / To: Sub Assistant Registrar 1. The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Tiruchirappalli. 2. The Commissioner of Income Tax II, No.44, Williams Road, Cantonment, Tiruchirappalli. 3. The Joint/Deputy Commissioner of Income Tax, Kumbakonam Range, Kumbakonam. 4. The Income Tax Officer, Circle 1(1), Income Tax Department, Kumbakonam. Gsr RP/26.12.2011/2P/5C. W.P(MD)No.7940 of 2011 and M.P.(MD)No.1 of 201116.12.2011