Wp/3948/2013 Of Devarshi Naarada Educational Trust v. Income Tax Commissioner

THE HON’BLE SRI JUSTICE GODA RAGHURAMAND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAOWP No.3948 of 2013 ORDER (per Hon’ble Sri Justice M.S.Ramachandra Rao) Heard Sri Unnam Sravan Kumar, learned counsel for the petitioner andSri J.V. Prasad, learned Senior Standing Counsel for the Income Tax for therespondents. 2.The order of the 2[nd] respondent dt.30-10-2012 declining grant ofregistration for the petitioner under Section 12-AA of the Income Tax Act, 1961 isassailed in this writ petition challenging, inter alia, on the ground that no reasonsare recorded for declining grant of registration for the petitioner, an EducationalTrust, for availing benefits of exemption under the provisions of the Act. 3.The learned Standing Counsel concedes the position that theimpugned order as communicated to the petitioner contains no reasons. Hestates that by an administrative lapse, page Nos.1 and 3 have beencommunicated and the 2[nd] page of the order which contains the reasons wasinadvertently not communicated. In any event, it is axiomatic that anadministrative lapse is a one that is communicated to the addressee, theimpugned order as communicated is bereft of reasons. This is a fatal infirmitywhich we expressed in the order. 4.For the aforesaid reasons, the writ petition is allowed, the orderof the 2[nd] respondent bearing Ref. No.DIT(E)15 (04) 12A&80G/12-13, dt.30-10-2012 is unsustainable and is accordingly quashed. The matter isremitted to the 2[nd] respondent with a direction to pass a fresh order expeditiouslyand in any event within a period of two weeks from the date of receipt of a copy ofthis order and communicate a decision on the petitioner’s application forregistration under Section 12AA of the Act. No costs. ____________________________ JUSTICE GODA RAGHURAM Date :19-02-2013 kvr ___________________________________ JUSTICE M.S. RAMACHANDRA RAO