Wp(C)/11036/2023 Of Save A Family Plan (India) v. Deputy Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 28 DAY OF MARCH 2023 / 7TH CHAITHRA, 1945WP(C) NO. 11036 OF 2023 PETITIONER: SAVE A FAMILY PLAN (INDIA)AGED 46 YEARSAISWARYAGRAM, PARAPPURAM, KANJOOR, ERNAKULAM REPRESENTED BY ITS EXECUTIVE DIRECTOR FR. MARSHELMELAPPELLY, PIN - 683593BY ADVS.ABRAHAM JOSEPH MARKOSV.ABRAHAM MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARAJOHN VITHAYATHILAIBEL MATHEW SIBY RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,PIN - 682018CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,PIN - 682018 2ASSESSMENT UNITINCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 110001INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 1100013THE COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,PIN - 682018CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,PIN - 682018 SRI. JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 28.03.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) No.11036/2023 JUDGMENT Dated this the 28[th] day of March, 2023 The petitioner is a Trust registered under Section 12A of the Income Tax Act. For the assessment year 2020-21, the petitionersubmitted returns, showing the income as nil, as the income wasbeing used by the Trust for the charitable purposes. The returnsubmitted by the petitioner was accepted as per Ext.P2, byshowing the income as nil. Thereafter, Exts.P3 and P4 wereissued by the 1[st] respondent, assessing an amount of`9,89,68,915/- as the tax payable. Being aggrieved by Ext.P4,the petitioner had already submitted Ext.P5 application forrectification, in view of the fact that as per Ext.P2, the income hasbeen determined as nil. This writ petition is submitted in suchcircumstances as the recovery proceedings are being pursued onthe basis of Ext.P4. 2.When the matter came up for consideration, thelearned Standing Counsel for the respondent submits that, in thelight of Ext.P2 order passed, Ext.P4 has to be reconsidered. WP(C) No.11036/2023 Since Ext.P5 application for rectification is pending, it is pointedout that the same shall be considered and appropriate decisionwill be taken by the 1[st] respondent. In such circumstances, this writ petition is disposed ofdirecting the 1[st] respondent to take up and pass appropriateorders on Ext.P5 by taking note of Ext.P2 order passed. Adecision thereof shall be taken after hearing the parties, within aperiod of three months from the date of production of a copy ofthis judgment. It is further ordered that until such a decision istaken, all further proceedings of recovery pursuant to Ext.P4 shallbe kept in abeyance. ncd Sd/- ZIYAD RAHMAN A.A. JUDGE APPENDIX OF WP(C) 11036/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) DATED 24.12.2021Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 22.09.2022 ISSUED BY THE 2ND RESPONDENTExhibit P3TRUE COPY OF COMPUTATION SHEET DATED 22.09.2022 ISSUED BY THE 2ND RESPONDENTExhibit P4TRUE COPY OF THE NOTICE OF DEMAND DATED 22.09.2022 ISSUED BY THE 2ND RESPONDENTExhibit P5TRUE COPY OF THE RECTIFICATION PETITION UPLOADED ON 05.01.2023 BY THEPETITONER