Wp(C) v. The Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA,1940 WP(C).No. 6692 of 2019 PETITIONER: M/S.TRANS ASIAN SHIPPING SERVICES PRIVATE LIMITED, HAVING REGISTERED OFFICE AT XIV 396-C, SEAPORT AIRPORT ROAD, CHITTETHUKARA, KAKKANAD, KOCHI 682 037, REPRESENTED BY ITS EXECUTIVEDIRECTOR, MR. WILSON THOMAS. BY ADVS.SRI.LEEJOY MATHEW.V.SRI.SABU S.KALLARAMOOLA RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. 2THE DEPUTY COMMISSIONER OFINCOME TAX (EXEMPTIONS), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. ..2.. 3THE ASSISTANT COMMISSIONEROF INCOME TAX (ASSESSING OFFICER), CIRCLE 11 (2), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018.OF INCOME TAX (ASSESSING OFFICER), CIRCLE 11 (2), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. 4ADDL.R4 THE PRINCIPAL COMMISSIONERINCOME TAX, KOCHI-2. (ADDL.R4 SUO MOTU IMPLEADED AS PER ORDER DATED 20/03/2019)INCOME TAX, KOCHI-2. (ADDL.R4 SUO MOTU IMPLEADED AS PER ORDER DATED 20/03/2019) SCTHUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6692 of 2019 ..3.. JUDGMENT The petitioner is a Private Limited Company.The petitioner created a superannuation fund in the year 2006. It named as Trans Asia Superannuation Fund. It seems that the petitioner had submitted Ext.P3 application forapproval by Income Tax Department as early as on14.03.2007, the application has been forwarded by1[st] respondent to the additional 4[th] respondent/ThePrincipal Commissioner. 2.In such circumstance, the additional 4[th]respondent shall take appropriate decision on theapplication within a period of one month afterhearing the petitioner. The Writ Petition is dispose as above. A.MUHAMED MUSTAQUE JUDGE WP(C).No. 6692 of 2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE BOARD RESOLUTION DATED 9.12.2006.DATED 9.12.2006. EXHIBIT P2TRUE COPY OF THE TRUST DEED DATED 8.1.2007 EXECUTED BETWEEN TRANS ASIAN SHIPPING SERVICES PVT. LTD., AND MRS. MARYLIN JOHNSON DIRECTOR AND MR. WILSON THOMAS.8.1.2007 EXECUTED BETWEEN TRANS ASIAN SHIPPING SERVICES PVT. LTD., AND MRS. MARYLIN JOHNSON DIRECTOR AND MR. WILSON THOMAS. EXHIBIT P3TRUE COPY OF THE APPLICATION DATED 14.3.2007 BEFORE THE FIRST RESPONDENT.14.3.2007 BEFORE THE FIRST RESPONDENT. EXHIBIT P4TRUE COPY OF THE REMINDER LETTER DATED8.1.2013 SUBMITTED BY THE PETITIONER.8.1.2013 SUBMITTED BY THE PETITIONER. EXHIBIT P5TRUE COPY OF THE REMINDER LETTER DATED17.9.2014 SUBMITTED BY THE PETITIONER.17.9.2014 SUBMITTED BY THE PETITIONER. EXHIBIT P6TRUE COPY OF THE REMINDER LETTER DATED20.6.2016 SUBMITTED BY THE PETITIONER.20.6.2016 SUBMITTED BY THE PETITIONER. EXHIBIT P7TRUE COPY OF THE REMINDER LETTER DATED23.7.2016 SUBMITTED BY THE PETITIONER.23.7.2016 SUBMITTED BY THE PETITIONER. EXHIBIT P8TRUE COPY OF THE REMINDER LETTER DATED8.1.2019 SUBMITTED BY THE PETITIONER.8.1.2019 SUBMITTED BY THE PETITIONER.