Wp(C)/8727/2021 Of Kizhakke Kovilakam 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, 1943 WP(C) NO. 8727 OF 2021 PETITIONER: KIZHAKKE KOVILAKAM TRUST,VIII KOVILAKAM, KOTTAKKAL, KOTTAPPADI, MALAPPURAM - 676 503, KERALA, REPRESENTED BY ITS MANAGER, SRI. DILEEP KIZHAKKE COVILAKAM. BY ADV. DIVYA RAVINDRAN RESPONDENTS: 1THE INCOME TAX OFFICER (EXEMPTIONS),EXEMPTION WARD, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001.2THE COMMISSIONER OF INCOME TAX,SANJUAN TOWER, BEHIND CR BUILDING, KOCHI - 682 018. SRI. CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.07.2021, 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.P5 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.P5is 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) 8727/2021 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE CERTIFICATE OF REGISTRATION U/S.12AA OF THE ACT DATED21.10.2005. EXHIBIT P2TRUE COPY OF THE FORM 10G APPLICATION DATED 27.04.2020 SUBMITTED FOR SEEKINGAPPROVAL UNDER SECTION 80G (5) (VI) BEFORE THE 2ND RESPONDENT.EXHIBIT P3TRUE COPY OF THE NOTICE DATED 04.09.2020 SENT BY THE 2ND RESPONDENT.EXHIBIT P4TRUE COPY OF THE DETAILED NOTE DATED 07.02.2021 PREPARED BY THE AUTHORIZED REPRESENTATIVE/CHARTERED ACCOUNTANT.EXHIBIT P5TRUE COPY OF THE ORDER U/S 80G (5) (VI) OF THE INCOME TAX ACT, 1961, DATED 17.02.2021 PASSED BY THE 2ND RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL.