Wp(C)/12204/2023 Of Az – Harul Uloom Charitable Trust v. The Commissioner Of Income-Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 13 DAY OF APRIL 2023 / 23RD CHAITHRA, 1945WP(C) NO. 12204 OF 2023 PETITIONER: AZ - HARUL ULOOM CHARITABLE TRUSTREPRESENTED BY ITS CHAIRMAN, MR MA MOOSA AZHAR NAGAR MARAMPILLY PO ALUVA AZHAR NAGAR, ERNAKULAM, KERALA, PIN- 683107 BY ADVS.NITISH SATHESH SHENOYSHERRY SAMUEL OOMMEN RESPONDENTS: 1THE COMMISSIONER OF INCOME-TAX (EXEMPTION) SANJUAN TOWER, BEHIND CR BUILDING KOCHI, PIN - 682018 2THE DEPUTY COMMISSIONERINCOME-TAX (CPC), BANGALORE, PIN - 560500INCOME-TAX (CPC), BANGALORE, PIN - 560500 3THE INCOME TAX OFFICER (EXEMPTIONS)SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12204 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.12204 of 2023 -------------------------------------------- Dated this the 13[th] day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. The petitioner has challenged Ext.P16 order on the ground thatit is arbitrary, illegal and without jurisdiction and that it has beenissued in violation of principles of natural justice. It is submitted thatthe petitioner was not heard. 2.The Standing Counsel fairly submitted that there appearsto be some procedural improprieties. In the result the writ petition is allowed. Ext.P16 is set aside. The respondents shall pass fresh orders after hearing the petitionerwithin four months from the date of receipt of a copy of thisjudgment. Sd/- T.R.RAVI JUDGE WP(C) NO. 12204 OF 2023 3 APPENDIX OF WP(C) 12204/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE TRUST DEED DATED 17.11.199017.11.1990 Exhibit P2TRUE COPY OF APPROVAL GRANTED UNDER SECTION 12A OF ACT DATED 10.04.1992SECTION 12A OF ACT DATED 10.04.1992 Exhibit P3TRUE COPY OF THE ACKNOWLEDGMENT PAGE OF THE RETURN OF INCOME FILED BY THE PETITIONER FOR AY 2017-18 ON 26.03.2018THE RETURN OF INCOME FILED BY THE PETITIONER FOR AY 2017-18 ON 26.03.2018 Exhibit P4TRUE COPY OF THE AUDIT REPORT IN FORM NO 10B DATED 30.09.201710B DATED 30.09.2017 Exhibit P5TRUE COPY OF THE INTIMATION UNDER SECTION143(1) OF THE ACT DATED 25.03.2019 ISSUEDBY THE 2ND RESPONDENT143(1) OF THE ACT DATED 25.03.2019 ISSUEDBY THE 2ND RESPONDENT Exhibit P6TRUE COPY OF THE ORDER UNDER SECTION 154 OF THE ACT DATED 07.06.2019 ISSUED BY THE2ND RESPONDENTOF THE ACT DATED 07.06.2019 ISSUED BY THE2ND RESPONDENT Exhibit P7TRUE COPY OF THE ORDER UNDER SECTION 154 OF THE ACT DATED 15.07.2019 ISSUED BY THE2ND RESPONDENTOF THE ACT DATED 15.07.2019 ISSUED BY THE2ND RESPONDENT Exhibit P8TRUE COPY OF THE GRIEVANCE DATED 19.07.2019 SUBMITTED BY PETITIONER19.07.2019 SUBMITTED BY PETITIONER Exhibit P9TRUE COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED24.07.2019 (WITHOUT ANNEXURES) WITH THE 3RD RESPONDENTAPPLICATION FILED BY THE PETITIONER DATED24.07.2019 (WITHOUT ANNEXURES) WITH THE 3RD RESPONDENT Exhibit P10TRUE COPY OF THE REMINDER LETTER DATED 18.02.2020 SUBMITTED TO THE 3RD RESPONDENT.18.02.2020 SUBMITTED TO THE 3RD RESPONDENT. Exhibit P11TRUE COPY OF THE REMINDER LETTER DATED 05.06.2020 SUBMITTED TO THE 3RD RESPONDENT.05.06.2020 SUBMITTED TO THE 3RD RESPONDENT. WP(C) NO. 12204 OF 2023 4 Exhibit P12TRUE COPY OF THE PETITION SEEKING CONDONATION FILED BY THE PETITIONER DATED21.03.2020CONDONATION FILED BY THE PETITIONER DATED21.03.2020 Exhibit P13A TRUE COPY OF THE LETTER DATED 02.06.2020 ISSUED BY THE 3RD RESPONDENT02.06.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P9TRUE COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED24.07.2019 (WITHOUT ANNEXURES) WITH THE 3RD RESPONDENTAPPLICATION FILED BY THE PETITIONER DATED24.07.2019 (WITHOUT ANNEXURES) WITH THE 3RD RESPONDENT Exhibit P10TRUE COPY OF THE REMINDER LETTER DATED 18.02.2020 SUBMITTED TO THE 3RD RESPONDENT.18.02.2020 SUBMITTED TO THE 3RD RESPONDENT. Exhibit P11TRUE COPY OF THE REMINDER LETTER DATED 05.06.2020 SUBMITTED TO THE 3RD RESPONDENT.05.06.2020 SUBMITTED TO THE 3RD RESPONDENT. WP(C) NO. 12204 OF 2023 4 Exhibit P12TRUE COPY OF THE PETITION SEEKING CONDONATION FILED BY THE PETITIONER DATED21.03.2020CONDONATION FILED BY THE PETITIONER DATED21.03.2020 Exhibit P13A TRUE COPY OF THE LETTER DATED 02.06.2020 ISSUED BY THE 3RD RESPONDENT02.06.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P14TRUE COPY OF THE NOTICE DATED 04.12.2020 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 221(1) OF THE ACTISSUED BY THE 3RD RESPONDENT UNDER SECTION 221(1) OF THE ACT Exhibit P15TRUE COPY OF THE REPLY DATED 15.12.2020 FILED BY THE PETITIONERFILED BY THE PETITIONER Exhibit P16TRUE COPY OF THE ORDER DATED 28.01.2021 ISSUED BY THE 1ST RESPONDENTISSUED BY THE 1ST RESPONDENT Exhibit P17TRUE COPY OF THE APPLICATION DATED 25.10.2021 FILED UNDER THE RIGHT TO INFORMATION ACT, 200525.10.2021 FILED UNDER THE RIGHT TO INFORMATION ACT, 2005 Exhibit P18A TRUE COPY OF THE REPLY DATED 18.11.2021 Exhibit P19A TRUE COPY OF THE AFFIDAVIT OF MSSRS SIND & ASSOCIATES DATED 21.03.2023SIND & ASSOCIATES DATED 21.03.2023 Exhibit P20TRUE COPY OF CIRCULAR NO 10/2019 DATED 22.05.201922.05.2019