Wp(C)/21591/2014 Of Santa Maria Convent v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 19TH DAY OF AUGUST 2014/28TH SRAVANA, 1936 WP(C).No. 21591 of 2014 (Y) ---------------------------- PETITIONER(S): ------------------------ SANTA MARIA CONVENT, KERALAPURAM, PERUMPUZHA P.O., KOLLAM-691 594, REPRESENTED BY ITS PRESIDENT, REV.SR.MARY JINCY. BY ADVS.SRI.KMV.PANDALAI, SMT.S.HEMALATHA. RESPONDENT(S): ---------------------------- THE COMMISSIONER OF INCOME-TAX, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 21591 of 2014 (Y) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1.TRUE COPY OF THE TRUST DEED DATED 04/05/2009 OF THE PETITIONER-TRUST.PETITIONER-TRUST. EXT.P2.TRUE COPY OF THE APPLICATION DATED 26/03/2014 SUBMITTED BYTHE PETITION FOR REGISTRATION U/S.12(A) IN FORM NO.10A.THE PETITION FOR REGISTRATION U/S.12(A) IN FORM NO.10A. EXT.P3.TRUE COPIES OF ACCOUNT FOR THE YEAR 2010-11 SUBMITTED BY THE PETITIONER.THE PETITIONER. EXT.P3(A).TRUE COPIES OF ACCOUNT FOR THE YEAR 2011-12 SUBMITTED BY THE PETITIONER.THE PETITIONER. EXT.P3(B).TRUE COPIES OF ACCOUNT FOR THE YEAR 2012-13 SUBMITTED BY THE PETITIONER.THE PETITIONER. EXT.P4.TRUE COPIES OF NOTES ON ACTIVITIES FOR THE YEAR 2010-11 SUBMITTED BY THE PETITIONER.SUBMITTED BY THE PETITIONER. EXT.P4(A).TRUE COPIES OF NOTES ON ACTIVITIES FOR THE YEAR 2011-12 SUBMITTED BY THE PETITIONER.SUBMITTED BY THE PETITIONER. EXT.P4(B).TRUE COPIES OF NOTES ON ACTIVITIES FOR THE YEAR 2012-13 SUBMITTED BY THE PETITIONER.SUBMITTED BY THE PETITIONER. EXT.P5.TRUE COPY OF THE NOTICE C.NO.301/12A/49/TVM/2014-15 DATED 25/07/2014 ISSUED BY THE RESPONDENT.DATED 25/07/2014 ISSUED BY THE RESPONDENT. EXT.P6.TRUE COPY OF THE LETTER DATED 28/07/2014 SENT BY THE PETITIONER TO RESPONDENT.PETITIONER TO RESPONDENT. EXT.P7.TRUE COPY OF TRACK RESULT OF SERVICE OF LETTER EXTRACTED FROM THE SITE OF POSTAL DEPARTMENT.EXTRACTED FROM THE SITE OF POSTAL DEPARTMENT. EXT.P8.TRUE COPY OF THE ORDER C.NO.301/12A/49/2013-14DATED 31/07/2014 ISSUED BY THE RESPONDENT.DATED 31/07/2014 ISSUED BY THE RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 21591 of 2014 - Y======================Dated this the 19[th] day of August, 2014 J U D G M E N T The petitioner applied for registration under Section 12A of the Income Tax Act, 1961, claiming that thepetitioner is a charitable organisation. On the application, ahearing notice was issued as per Ext.P5, dated, 25.07.2014which posted the case for hearing on 31.07.2014, and alsodirected the relevant documents to be produced in supportof the claim made. The petitioner received the said noticeon 28.07.2014. Immediately on receipt of the notice, thepetitioner applied for time, to produce the documents.However, the Commissioner by Ext.P8 order without evenreference to the request for adjournment, concluded thesame only on the ground that, no documents were producedin support of the claim made. 2. In such circumstance, there is a clear violation ofprinciples of natural justice. There was absolutely no 12A of the Income Tax Act, 1961, claiming that thepetitioner is a charitable organisation. On the application, ahearing notice was issued as per Ext.P5, dated, 25.07.2014which posted the case for hearing on 31.07.2014, and alsodirected the relevant documents to be produced in supportof the claim made. The petitioner received the said noticeon 28.07.2014. Immediately on receipt of the notice, thepetitioner applied for time, to produce the documents.However, the Commissioner by Ext.P8 order without evenreference to the request for adjournment, concluded thesame only on the ground that, no documents were producedin support of the claim made. 2. In such circumstance, there is a clear violation ofprinciples of natural justice. There was absolutely no necessity for the Commissioner to conclude the proceedingsin a peremptory manner as is indicated in Ext.P8. Ext.P8hence would be set aside. The application is restored to thefiles of the Commissioner of Income Tax. The petitioner orhis authorised representative shall appear before theCommissioner on 17.09.2014 at 11 a.m. The Commissioneror his office shall intimate a date, on which the hearing shallbe conducted and the proceedings shall be finalisedexpeditiously, and no separate notice is required for thesame. The petitioner shall definitely be heard before theproceedings are finalised. The Writ Petition stands allowed. Sd/- K. VINOD CHANDRAN,JUDGE SB // True Copy //P.A To Judge.