Wp(C)/6219/2024 Of Snehatheeram Charitable Trust v. Commissioner Of Income Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4 DAY OF APRIL 2024 / 15TH CHAITHRA, 1946WP(C) NO. 6219 OF 2024 PETITIONER/S: SNEHATHEERAM CHARITABLE TRUST,WARD NO. 45 BT11/37A, CHERUVANNUR, KOZHIKODE REPRESENTED BY ITS TRUSTEE AND VICE CHAIRMAN, SHRI. ABOOBACKER SIDIQUE T., PIN - 673655 BY ADVS.A.KUMARP.J.ANILKUMARG.MINI(1748)P.S.SREE PRASAD RESPONDENT/S: COMMISSIONER OF INCOME TAX (EXEMPTION),2ND FLOOR, SANJUAN TOWER, BEHIND C.R. BUILDING, KOCHI, PIN - 682018 OTHER PRESENT: SRI. JOSE JOSEPH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner being aggrieved by the order in Ext.P9whereby, the petitioner’s application in Ext.P2 under Sections80G and 12A of the Income Tax, 1961(‘the IT Act’ for short) hasbeen rejected on the ground that despite the service of notice,the petitioner has failed to submit the relevant documents forissuing the certificate under Section 80G of the IT Act has filedthe present writ petition with following prayers:- “It is humbly prayed that this Honourable Court may bepleased to call for the records relating to Exhibit P2application for permanent registration/approval undersection 80G and Exhibit P9 order of rejection and; A. Issue a Writ of Certiorari quashing Exhibit P9 order ofrejection. B. Issue a Writ of Mandamus or such other appropriate writ,order or direction directing the respondent to considerExhibit P2 application forthwith.” 2.The learned counsel for the petitioner submits that in response to the notice in Ext.P5 dated 16.11.2022, thepetitioner had submitted all the relevant documents vide Ext.P3letter dated 01.11.2022. However, the impugned order suggeststhat the petitioner did not submit any document in response tothe notice dated 16.11.2022 in Ext.P5. 3.It appears that there is some mismatch. This stand ofthe department in the impugned order is that the petitioner did not submit the document on 22.11.2022 which is the date fixedfor hearing. Considering this grounds, it appears that somemistake / omissions has crept into in the impugned order, andtherefore, the same is set aside. In view thereof, the writ petition is allowed and the matteris remitted back to the respondent to reconsider the petitioner’sapplication in Ext.P2 afresh. The petitioner is permitted toappear before the respondent along with all the relevantdocuments on 09.04.2024. SJ Sd/- DINESH KUMAR SINGHJUDGE 4 APPENDIX OF WP(C) 6219/2024 PETITIONER EXHIBITS EXHIBIT P1TRUECOPYOFTHEPROVISIONALREGISTRATION FOR 80G DATED 16.11.2021. EXHIBIT P2 TRUE COPY OF THE APPLICATION IN FORM10AB FOR APPROVAL OF PROVISIONALREGISTRATION UNDER SECTION 80G DATED17.5.2022.10AB FOR APPROVAL OF PROVISIONALREGISTRATION UNDER SECTION 80G DATED17.5.2022. EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 1.11.2022CALLING FOR DETAILS ON THE 80GAPPLICATION.CALLING FOR DETAILS ON THE 80GAPPLICATION. EXHIBIT P4TRUE COPY OF THE NOTICE DATED 10.11.2022ON THE 12A REGISTRATION.ON THE 12A REGISTRATION. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED16.11.2022. EXHIBIT P6TRUE COPY OF THE COVERING LETTER DATED21.11.2022 PRODUCING THE DOCUMENTS INREGARD TO THE 80G QUERY OF 1.11.2022.21.11.2022 PRODUCING THE DOCUMENTS INREGARD TO THE 80G QUERY OF 1.11.2022. EXHIBIT P7 TRUE COPY OF THE COVERING LETTERPRODUCING THE DOCUMENTS ON THE QUERY OF10.11.2022 IN THE PROCEEDINGS UNDERSECTION 12A.PRODUCING THE DOCUMENTS ON THE QUERY OF10.11.2022 IN THE PROCEEDINGS UNDERSECTION 12A. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 29.11.2022ALLOWING 12A PERMANENT APPROVAL.ALLOWING 12A PERMANENT APPROVAL. EXHIBIT P9 TRUE COPY OF THE ORDER DATED 30.11.2022REJECTING 80G APPLICATION.REJECTING 80G APPLICATION. EXHIBIT P10 EXHIBIT P5 TRUE COPY OF THE NOTICE DATED16.11.2022. EXHIBIT P6TRUE COPY OF THE COVERING LETTER DATED21.11.2022 PRODUCING THE DOCUMENTS INREGARD TO THE 80G QUERY OF 1.11.2022.21.11.2022 PRODUCING THE DOCUMENTS INREGARD TO THE 80G QUERY OF 1.11.2022. EXHIBIT P7 TRUE COPY OF THE COVERING LETTERPRODUCING THE DOCUMENTS ON THE QUERY OF10.11.2022 IN THE PROCEEDINGS UNDERSECTION 12A.PRODUCING THE DOCUMENTS ON THE QUERY OF10.11.2022 IN THE PROCEEDINGS UNDERSECTION 12A. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 29.11.2022ALLOWING 12A PERMANENT APPROVAL.ALLOWING 12A PERMANENT APPROVAL. EXHIBIT P9 TRUE COPY OF THE ORDER DATED 30.11.2022REJECTING 80G APPLICATION.REJECTING 80G APPLICATION. EXHIBIT P10 TRUE COPY OF THE RESPONSE RECEIVED INTHE PORTAL DATED NILTHE PORTAL DATED NIL EXHIBIT P11 TRUE COPY OF THE GRIEVANCE RESOLUTIONDATED 30.09.2023.DATED 30.09.2023. EXHIBIT P12 TRUE COPY OF THE REPRESENTATION SENT BYPOST DATED 2.1.2024.POST DATED 2.1.2024. EXHIBIT P13 TRUE COPY OF THE POSTAL RECEIPT DATED03.01.2024.03.01.2024.