Wp(C)/31513/2022 Of Carmelite Convent Ramapuram v. The Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 10 DAY OF OCTOBER 2022 / 18TH ASWINA, 1944 WP(C) NO. 31513 OF 2022 PETITIONER/S: CARMELITE CONVENT RAMAPURAM RAMAPURAM DOOR NO. IV/431, RAMAPURAM BAZAAR POPALA, REPRESENTED BY ITS PROVINCIAL SUPERIOR, SISTER SIGI KIZHAKKEVELLILAPPILLIL, PIN - 686576BY ADVS.NITISH SATHESH SHENOYSHERRY SAMUEL OOMMEN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 2THE ASSISTANT DIRECTOR OF INCOME-TAXCENTRALISED PROCESSING CENTER,INCOME TAX DEPARTMENT,BENGALURU, KARNATAKA, PIN - 560500CENTRALISED PROCESSING CENTER,INCOME TAX DEPARTMENT,BENGALURU, KARNATAKA, PIN - 560500 3THE COMMISSIONER OF INCOME-TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRENEW DELHI, PIN - 110001NATIONAL FACELESS APPEAL CENTRENEW DELHI, PIN - 110001 4THE ASSISTANT COMMISSIONER OF INCOME-TAXEXEMPTION WARD SAN JUAN TOWERS, 2ND FLOOR,BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018EXEMPTION WARD SAN JUAN TOWERS, 2ND FLOOR,BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this court, being aggrieved bythe fact that a demand for payment of Income Tax has beenraised on the petitioner through Ext.P3 intimation underSection 143(1) of the Income Tax Act, 1961. 2. Learned counsel appearing for the petitioner submitsthat the petitioner is a Charitable Trust, entitled to exemptionunder Section 12A of the Income Tax Act, 1961. It is submittedthat the reason for denial of exemption, for the year inquestion, is on account of the fact that there was a delay infiling audit report in Form 10B of the Income Tax Rules. It issubmitted that the petitioner has filed Ext.P4 application forcondonation of day in filing the audit report in Form 10B of theRules, before the 1[st] respondent and the same is pendingconsideration before the 1[st] respondent. It is submitted that ifthe demands in Ext.P3 are sought to be enforced, pendingconsideration of the matter by the 1[st] respondent, the petitionerwill be put to serious prejudice, injury and hardship. 3. Learned counsel appearing for the respondentDepartment submits that the 1[st] respondent will consider andpass orders on Ext.P4, after affording an opportunity of hearing ajt to the petitioner, within a period of three months from the dateof receipt of a certified copy of this judgment. 4.Having heard the learned counsel appearing for thepetitioner and the learned Standing Counsel appearing for therespondent Department, this writ petition is disposed of,directing the 1[st] respondent to consider and pass orders onExt.P4, within a period of three months from the date of receiptof a certified copy of this judgment, after affording anopportunity of hearing to the petitioner. Till such time asorders are passed on Ext.P4, any demand pursuant to Ext.P3shall be kept in abeyance. The writ petition is disposed of as above. sd/- GOPINATH P.JUDGE WP(C) NO. 31513 OF 2022 4 APPENDIX OF WP(C) 31513/2022 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE APPROVAL GRANTED UNDER SECTION 12A OF THE ACT DATED 27.4.1993Exhibit P2A TRUE OF ACKNOWLEDGMENT PAGE OF | THE INCOME-TAX RETURN FILED BY THE PETITIONER FORAY 2020-21 ON 29.03.2021 VIDE ACKNOWLEDGEMENTRECEIPT NUMBER 239441640040221 The writ petition is disposed of as above. sd/- GOPINATH P.JUDGE WP(C) NO. 31513 OF 2022 4 APPENDIX OF WP(C) 31513/2022 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE APPROVAL GRANTED UNDER SECTION 12A OF THE ACT DATED 27.4.1993Exhibit P2A TRUE OF ACKNOWLEDGMENT PAGE OF | THE INCOME-TAX RETURN FILED BY THE PETITIONER FORAY 2020-21 ON 29.03.2021 VIDE ACKNOWLEDGEMENTRECEIPT NUMBER 239441640040221 Exhibit P3A TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) OF THE ACT DATED 30.11.2021 ISSUED BY THE 2ND RESPONDENTExhibit P4A TRUE COPY OF THE APPLICATION DATED 22.02.2022 SEEKING CONDONATION OF DELAY PENDING CONSIDERATION OF THE 1ST RESPONDENTExhibit P5A TRUE COPY OF THE APPELLATE ORDER DATED 08.08.2022 PASSED BY THE 3RD RESPONDENT Exhibit P6(A)TRUE COPY OF THE REQUEST LETTER DATED 15.03.2022 SEEKING EARLY DISPOSAL OF THE CONDONATION APPLICATIONExhibit P6(B)TRUE COPY OF THE REMINDER LETTER DATED 13-09-2022 SEEKING EARLY DISPOSAL OF THE CONDONATION APPLICATIONExhibit P7A TRUE COPY OF CIRCULAR NO 2/2020 DATED 03.01.2020Exhibit P8A TRUE COPY OF CIRCULAR NO 267/482/77-IT DATED 09.02.1978Exhibit P9A TRUE COPY OF CIRCULAR NO 10 — [F.NO.197/55/2018-ITA-I] DATED 26.03.2021