Wp(C)/34306/2022 Of Carmelite Medical Centre v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 28 DAY OF OCTOBER 2022 / 6TH KARTHIKA, 1944WP(C) NO. 34306 OF 2022 PETITIONER: CARMEL MEDICAL CENTRE,KIZHATHADIYOOR P.O, PALAI,KOTTAYAM, KERALA - 686574, REPRESENTED BY ITS ADMINISTRATOR, SISTER SILVIN. BY ADVS.NITISH SATHESH SHENOYSHERRY SAMUEL OOMMEN RESPONDENTS: 1THE COMMISSIONER OF INCOME-TAX,PUBLIC LIBRARY BUILDINGS, SASHTRY ROAD, KOTTAYAM – 686 001.2THE ASSISTANT DIRECTOR OF INCOME-TAX,CPC, BANGALORE, PIN – 560 050.3THE COMMISSIONER OF INCOME-TAX (EXEMPTION)SAN JUAN TOWERS, 2 ND FLOOR, BEHIND CR BUILDINGOLD RAILWAY STATION ROAD, KOCHI – 682 018.ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.10.2022, 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 under Section143(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 in question,is on account of the fact that there was a delay in filing auditreport in Form 10B of the Income Tax Rules. It is submitted thatthe petitioner has filed Ext.P4 application for condonation ofdelay in filing the audit report in Form 10B of the Rules, beforethe 3[rd] respondent and the same is pending considerationbefore the 3[rd] respondent. It is submitted that if the demands inExt.P3 are sought to be enforced, pending consideration of thematter by the 3[rd] respondent, the petitioner will be put toserious prejudice, injury and hardship. 3. Learned counsel appearing for the respondentDepartment submits that the 3[rd] respondent will consider and pass orders on Ext.P4, after affording an opportunity of hearingto 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 3[rd] 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 as ordersare passed on Ext.P4, any demand pursuant to Ext.P3 shall bekept in abeyance. The writ petition is disposed of as above. DK Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 34306/2022PETITIONER EXHIBITS