Wp/24005/2023 Of M/S. Myadam Kishan Rao Charitable Trust v. Commissioner Of Income Tax(Exemptions)

[ [3386l] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF AUGUSTTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTYWRIT PETITION NO: 2400s OF 2023 Between: M/s. Myadam Kishan Rao Charitable Trust, Rep by. Trustee Smt.Sugandha Bailyadam, [1O-2-26A2ffi, ][West ][Marredpally, Secunderabad, ][Nehrunagar,]S.O.(Hyderabad), Telangana - 500026. ...PETITIONER AND Commissioner of lncome Tax (Exemptions), Telangana, Andhra Pradesh andOdisha, 2nd floor, AayakarBhawan, Basheer Bagh, Hyderabad - 5O0004.Odisha, 2nd floor, AayakarBhawan, Basheer Bagh, Hyderabad - 5O0004. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandamus, declaring the impugned Order dt. 30.06.2023passed u/sWrit of Mandamus, declaring the impugned Order dt. 30.06.2023passed u/s12AB(4) of the Act and intimation vide DIN No. ITBA/COM|S|9112O23-241'1054062651 (1 ),as void, illegal, and contrary to the Provisions of lncome-tax241'1054062651 (1 ),as void, illegal, and contrary to the Provisions of lncome-taxAct and contrary to the Principles of Natural Justice. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased I pleased to stay all further proceedings pursuant to the Order d1.30.06.2023passed u/s 12AB(4) of the Act and intimation vide DIN No. ITBA/COMlsl91l2O23-passed u/s 12AB(4) of the Act and intimation vide DIN No. ITBA/COMlsl91l2O23-2411054062651(1), and may pass such olher order(s) as the Hon'ble Court deemsfit and proper in the interests of substantial justice, as otherwise the Petitionerwould be put to irreparable loss and severe injury.fit and proper in the interests of substantial justice, as otherwise the Petitionerwould be put to irreparable loss and severe injury. Counsel for the Petitioner : SRI MAN MOHAN DUNDU Counsel for the Respondents: MT.A.RADHA KRISHNAThe Court made the following: ORDER THE HON'BLE SIU JUSI'ICE P.SAM KOSII\' AND TTIE HON'I}LE SRI JUSTICE LAXMI NARAYANA ALISHETTYWRII'PE['il't'toN]No.24005 of 2023WRII'PE['il't'toN]No.24005 of 2023 OR.D ER: (per Hon't:ie.Sri .Iu,;ttcc tr.SAll{ KOSHy) Heard Mr.Marr Mohan Dundr-r, leamed counsel fbr the petitionerand Mr.A Radha Krishna appearing for the respondents. perused thematerial on rocord.material on rocord. l. I'hc instant wrir petition has been li lecl assail ing. the orderdated 30.06.2023 passed under Secrion l2AB(4) ol-rhc Income TaxAct. by the Corrtrnissioner. of Inconrc -l.ax (Ljxemptions ), l.clangana,\rr1lf,,'., Pradesh & Odisha --l - [I'hcr ]ground ior availing lhc w,rir r.emcllv tr1. Lirc pctitroncr wisprimari!-v on the ground of the petitioner being denicd oi.the principlesol'rratur:l,l Justicc ancl :.: fair and rcasonable. opp<irtunit_v o1 (lL.tbnce. tl. Upon perusal of record. more particularlv, rhc contcnts ol.rheimpugnt'rd o.der itseri' w.urd icJlect th.lt thc.c is an ari;rr; ssiorr or- thetact that the petitioner had rccci.r,ed shaw ciiu.;c r.lrltic(: aI thc inceptionitsell'and rhe peritiorrer had eutcred appcarancc bt:tbrr: rrrc rcspcrnrrentsand contcste. thc'r:a-se on ntrrils ail.rlor:g, l!-rr.- pr:titirtr.,:r ilr-r rr.t disptrlcha'. ing [pccg11,Ld ]thc ilnal show ciru:rc noticc irs r,"ull arr.t ir is..,nlv alicr the final [order ][tlow ][has been passed' ][the ][petitioner ][approached ][the ][writ]court [invoking ][the powers ][of this Court ][conferred under ][Article ][226 ][of]the Constitution [of ][India'] tl. Upon perusal of record. more particularlv, rhc contcnts ol.rheimpugnt'rd o.der itseri' w.urd icJlect th.lt thc.c is an ari;rr; ssiorr or- thetact that the petitioner had rccci.r,ed shaw ciiu.;c r.lrltic(: aI thc inceptionitsell'and rhe peritiorrer had eutcred appcarancc bt:tbrr: rrrc rcspcrnrrentsand contcste. thc'r:a-se on ntrrils ail.rlor:g, l!-rr.- pr:titirtr.,:r ilr-r rr.t disptrlcha'. ing [pccg11,Ld ]thc ilnal show ciru:rc noticc irs r,"ull arr.t ir is..,nlv alicr the final [order ][tlow ][has been passed' ][the ][petitioner ][approached ][the ][writ]court [invoking ][the powers ][of this Court ][conferred under ][Article ][226 ][of]the Constitution [of ][India'] 5. Having [considered ][the ][lactual ][aspects ][of ][the ][case' ][nlore]particularly, [the ][contents ][of ][the ][impugned ][order ][which would ][reflect]that the [petitioner ][had ][been ][contesting ][the ][case ][right ][from the ][inception]till the [final ][order ][has ][been ][passed ][and he ][has ][been ][representing before]the authority [at every ][stage' ][prima facie ][establishes ][that the petitioner]had reasonable [opportunity ][of ][hearing ][and defence ][before the ][authority]concerned,wlrethertheorderisappropriate,justifredortheveracityofthe order [is ][concerned ][Since there ][is ][a ][provision ][of ][appeal ][available ][to]the petitioner [under ][statue ][itsetf' ][we ][are ][not ][inclined ][to ][entertain ][the]rvrit petition [orrly ][on ][the ][ground ][that ][there ][being ][an ][alternative]statutory [remedy ][ol ][appeal ][available ][to ][the ][petitioner'] 6. Learned [counsel ][for ][the ][petitioner though ][relied ][upon ][the ][judgment]ol the [Harbansial ][Sahnia ][Vs' ][lndian ][Oil ][Corpnr' ][however' ][for ][the]reasons [mentioned ][in ][the ][preceding paragraPhs' ][where ][the ][petitioner]hadbeencontcstingthecaseonmeritsfromtheinceptionstageitself, I till the [finat ][order ][was ][passed' ][we ][are ][of ][the ][considered ][opinion ][that ][the]said [judgment would ][not be ][applicable in ][the facts ][ofthe ][present ][case']7. Accordingly, [the ][writ ][petition' ][at this ][juncture' ][stands rejected ][on]the [ground ][that ][there has ][been ][an ][altemative statutory remedy ][of]appeal[available ][to ][the ][Petitioner'][ However, the ][right ][of ][the ][petittoner]would be [reserved ][to avail the altemative statutory remedy ][of ][appeal'] 8. As [a sequel, miscellaneous applications ][pending ][if ][any ][in ][this ][writ] petition, [shall ][stand ][closed' ][No ][order ][as ][to costs'] SD/. N. CHANDRA ASSISTANT R//TRUE COPY//SECTIONFFICER To,1. The Commissioner ;; ili;h;, [,'nt ][ioo', ][of ][lncome Tax (Exemptions)' Telanoana' Andhra ][Arvrilr; BiI'f'g1 ]E;'neier,llgnj-Frvoerabad [- 500004][Pradesh]2il; b"C"t" [5 ][Ri ][r,r'n ][t't ][tio ][nhu ] [u ] [DU, ][Ad ][vocate- [o ] [t] ]-cl3. il;6c 6 [Siii ][A:RADHA ][xRtsHne, ][Advocate. ][[oPUCl]4. Two CD [CoPies.]BSKGJP=+* HIGH COURT DATED:3010812023 ORDER WP.No.24005 of 2023 REJECTING THE WRIT PETITIONWITHOUT COSTS -\ 1[t\][€ ][STArA]oA)Z).-)-5[5 [0t1 ][?m]*, i) i-: t:.? h.I i,'\