Wp(C)/39143/2023 Of T.j Vinod v. The Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22 DAY OF DECEMBER 2023 / 1ST POUSHA, 1945WP(C) NO. 39143 OF 2023 PETITIONER/S: T.J VINODAGED 58 YEARSS/O T.M JOSEPH, M L A FROM ERNAKULAM CONSTITUENEY,32/118, THYVELIKKAKATH HOUSE, NORTH ROAD, THAMMANAM, PIN - 682032BY ADVS.JOY GEORGEPRAICY JOSEPHTANYA JOY RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 6820182INCOME TAX OFFICEREXEMPTION WARD, OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN – 682018.BY SRI.CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: J U D G M E N T The present writ petition has been filedseeking to quash order dated 18.9.2023 in Ext.P6,wherebythepetitioner’sapplicationforregistration under Section 12A of the Income TaxAct, 1961 (“Act”, for short) has been rejected asthe petitioner did not appear in response to thehearing notice dated 17.7.2023 and did not file anyreply in response to the show cause notice dated9.8.2023. 2.Learned counsel for the petitioner submitsthat for compelling circumstances, he could notfile reply to the show cause notice dated 9.8.2023and also could not appear in response to thehearing notice dated 17.7.2023. He further submitsthat the petitioner has all relevant documents insupport of his case for registration under Section12A of the Act and prays that the petitioner may beafforded one more opportunity to produce all relevant documents and make submissions before theCommissioner of Income Tax (Exemptions), Ernakulam.3.Considering the aforesaid facts, thepetitioner is directed to appear before theCommissioner of Income Tax (Exemptions), Ernakulamon 5.1.2024 along with all relevant documents. TheCommissioner of Income Tax (Exemptions) may directthe petitioner to produce further documents, ifany, required and after hearing the petitioner, theCommissioner shall pass appropriate orders on theapplication of the petitioner seeking registrationunder Section 12A of the Income Tax Act. If thepetitioner fails to appear on 5.1.2024 and does notproduce the relevant documents as required by theCommissioner, no further opportunity shall begranted to the petitioner and in suchcircumstances, the order impugned herein willstand. With the aforesaid observations and direction,the present writ petition stands finally disposed WP(C) NO. 39143 OF 2023 4 of. Pending interlocutory application, if any, inthe present writ petition stands dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE 5 APPENDIX OF WP(C) 39143/2023 PETITIONER EXHIBITSExhibit P1THE TRUE COPY OF THE TRUST DEED DATED 28.09.2021Exhibit P2THE TRUE COPY OF THE AMENDED TRUST DEED DATED 07.09.2023 Exhibit P3THE TRUE COPY OF THE LETTER ITBA/ASK/F/73/2023-24/1055190098(1) DATED 17.08.2023 ISSUED FROM THE OFFICE OF THE INCOME TAX OFFICER (EXEMPTION WARD) KOCHIExhibit P4THE TRUE COPY OF THE ACKNOWLEDGEMENT OF THE DOCUMENTS SIGNED BY THE 2ND RESPONDENT SUBMITTED BY THE PETITIONER ON 18.08.2023Exhibit P5THE TRUE COPY OF THE ACKNOWLEDGMENT OF THE 2ND RESPONDENT DATED 14.09.2023 ACCEPTING THE AMENDED TRUST DEED Exhibit P6THE TRUE COPY OF THE LETTER DATED 18.09.2023 ISSUED BY THE 2ND RESPONDENT