Wp(C)/3052/2024 Of Deseeya Sevabharathi Keralam v. The Commissioner Of Income Tax
High Court
31 Jan 2024 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/3052/2024 Of Deseeya Sevabharathi Keralam v. The Commissioner Of Income Tax
Date of order
31 Jan 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp(C)/3052/2024 Of Deseeya Sevabharathi Keralam v. The Commissioner Of Income Tax, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 31 DAY OF JANUARY 2024 / 11TH MAGHA, 1945
WP(C) NO. 3052 OF 2024
PETITIONER:
DESEEYA SEVABHARATHI KERALAM, REPRESENTED BY ITS GENERAL SECRETARY,DESEEYA SEVABHARATHI KERALAM, REGISTRATION NO. ER512/07, MADHAVA NIVAS, ELAMAKKARA,KOCHI, PIN – 682026.
BY ADVS. SRI. P. K. RAMKUMAR SRI. SUBIN P. M.
RESPONDENTS:
1THE COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD, KOCHI, PIN – 682018.
2THE INCOME TAX OFFICER,NON-CORP. WARD-1(1), CR BUILDING, IS PRESS ROAD, KOCHI, PIN – 682018.
3THE DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, CPC BANGALORE, PIN – 560500.BY ADV. SRI. CYRIAC TOM – SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON31.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DINESH KUMAR SINGH, J.
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WP(C) No. 3052 of 2024
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Dated this the 31[st] day of January, 2024
JUDGMENT
1.After some arguments, the learned Counsel for the petitioner
submits that he would like to withdraw the writ petition andapproach the appropriate authority under the Income Tax Act.
2.Considering the above prayer, this writ petition is herebydismissed as withdrawn with liberty as aforesaid.
Svn
Sd/-
DINESH KUMAR SINGHJUDGE
APPENDIX OF WP(C) 3052/2024
PETITIONER’S EXHIBITS
EXHIBIT 1A TRUE COPY OF THE ORDER OF THE FIRSTRESPONDENT FOR REGISTRATION OF THE PETITIONERUNDER SECTION 12AA OF THE INCOME TAX ACT DATED31-07-2012RESPONDENT FOR REGISTRATION OF THE PETITIONERUNDER SECTION 12AA OF THE INCOME TAX ACT DATED31-07-2012
EXHIBIT 2A TRUE COPY OF THE ORDER OF THE COMMISSIONER OFINCOME TAX (EXEMPTIONS) KOCHI-GRANTING APPROVALUNDER SECTION 80G OF INCOME TAX ACT. DATED 24-08-2016INCOME TAX (EXEMPTIONS) KOCHI-GRANTING APPROVALUNDER SECTION 80G OF INCOME TAX ACT. DATED 24-08-2016
EXHIBIT 3A TRUE COPY OF THE CPC'S EMAIL DATED 09-05-2018RECEIVED BY PETITIONER'S CHARTERED ACCOUNTANTFROM CPC BANGALORERECEIVED BY PETITIONER'S CHARTERED ACCOUNTANTFROM CPC BANGALORE
EXHIBIT 4A TRUE COPY OF THE DEMAND NOTICE ISSUED BY 2NDRESPONDENT FOR REMITTING RS.3385250 AS INCOMETAX FOR THE YEARS 2014-2015 AND 2016-2017 DATED06-07-2018RESPONDENT FOR REMITTING RS.3385250 AS INCOMETAX FOR THE YEARS 2014-2015 AND 2016-2017 DATED06-07-2018
EXHIBIT 5A TRUE COPY OF THE RECTIFICATION REQUEST DATED23-07-201823-07-2018
EXHIBIT 6A TRUE COPY OF THE CERTIFICATE ISSUED BY THECHARTERED ACCOUNTANT OF THE PETITIONER, DATED15-01-2024CHARTERED ACCOUNTANT OF THE PETITIONER, DATED15-01-2024
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