Wp(C)/6785/2021 Of M/S Sharadambal Trust v. The Income Tax Officer (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 8 DAY OF JULY 2021 / 17TH ASHADHA, 1943WP(C) NO. 6785 OF 2021 PETITIONER: M/S. SHARADAMBAL TRUST,44/126 NELISSERY VILLAGE, VADAKKANTHARA P. O., PALAKKAD - 678 012.KERALA, REPRESENTED BY ITS MANAGING TRUSTEE, SMT. THANKAMANI PADMANABAN BY ADV. DIVYA RAVINDRAN RESPONDENTS: 1THE INCOME TAX OFFICER (EXEMPTIONS),EXEMPTION WARD, AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX,SANJUAN TOWER, BEHIND CR BUILDING, KOCHI - 682 018. SRI. CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Heard the learned counsel for the petitioner. 2.The learned counsel for the respondents submits that as the petitioner is alleging non compliance of principlesof natural justice, respondents are desirous of granting onemore opportunity of giving to the petitioner and to decide thematter afresh. The learned counsel for the respondentssubmits that therefore the impugned order at Ext.P8 can bequashed with a direction to the respondents to decide thematter afresh. 3.In view of the submissions made by the learnedStanding Counsel appearing for the respondents, theimpugned order at Ext.P8is quashed and set aside. Thematter is remitted for fresh consideration to the 2[nd]respondent. The petitioner to appear before the 2[nd]respondent on 19.07.2021 at 11.00 A.M and then to abide byfurther directions of the 2[nd] respondent. Needless to mention that the petitioner shall co-operate with the 2[nd] respondent in getting the matter decided expeditiously. The writ petition is accordingly disposed of. Sd/- A.M.BADARJUDGE SPR APPENDIX OF WP(C) 6785/2021 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE TRUST DEED DATED 14.02.2019.14.02.2019. EXHIBIT P2TRUE COPY OF THE APPLICATION SUBMITTEDU/S 10A AND THE ACKNOWLEDGMENT OF RECEIPT OF THE FORM.U/S 10A AND THE ACKNOWLEDGMENT OF RECEIPT OF THE FORM.EXHIBIT P3TRUE COPY OF THE NOTICE DATED 15/06/2020 SENT BY THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE NOTICE DATED 14/07/2020 SENT BY THE 1ST RESPONDENT.14/07/2020 SENT BY THE 1ST RESPONDENT.EXHIBIT P5TRUE COPIES OF THE REPLY DATED 21.07.2020 FILED IN RESPONSE TO EXT. P4 NOTICE.21.07.2020 FILED IN RESPONSE TO EXT. P4 NOTICE. EXHIBIT P6TRUE COPY OF THE MAIL DATED 31.07.2020SENT TO THE 2ND RESPONDENT IN RESPONSETO EXT P3 NOTICE.SENT TO THE 2ND RESPONDENT IN RESPONSETO EXT P3 NOTICE.EXHIBIT P7TRUE COPY OF THE E-FILING PROFILE OF THE PETITIONER.THE PETITIONER.EXHIBIT P8TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT U/S.12AA(1)(b)(ii) OF THE ACT, DATED 24.02.2021.2ND RESPONDENT U/S.12AA(1)(b)(ii) OF THE ACT, DATED 24.02.2021. RESPONDENT'S/S EXHIBITS: NIL.