Wp(C)/9519/2016 Of The Malankara Marthoma Syrian Church v. Te Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 14TH DAY OF MARCH 2016/24TH PHALGUNA, 1937 WP(C).No. 9519 of 2016 (L) --------------------------- PETITIONER : --------------------- THE MALANKARA MARTHOMA SYRIAN CHURCH SABHA OFFICE, SCS COMPOUND THIRUVALLA -689 101 REPRESENTED BY ITS SECRETARY REV. OOMMEN PHILIP. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S) : ---------------------------- 1.THE INCOME TAX OFFICERAYAKAR BHAVANBEACH ROAD, ALAPPUZHA – 688 001. 2.THE INCOME TAX OFFICER (TDS)AYAKAR BHAWANAARATTU KULANGARA COMPLEXA.N. PURAM, ALAPPUZHA – 688 011. R1 & R2 BY ADV. SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9519 of 2016 (L) APPENDIX PETITIONER'S EXHIBITS : EXT.P4TRUE COPY OF THE CIRCULAR NO. 7 OF 2010 DT. 27.10.2010.EXT.P5TRUE COPY OF THE CERTIFICATE DT. 28.8.2014.EXT.P5ATRUE COPY OF THE CERTIFICATE DT. 28.8.2014.EXT.P6TRUE COPY OF THE APPLICATION DT. 30.5.2015 FILED BEFORE THEIST RESPONDENT.EXT.P5TRUE COPY OF THE CERTIFICATE DT. 28.8.2014.EXT.P5ATRUE COPY OF THE CERTIFICATE DT. 28.8.2014.EXT.P6TRUE COPY OF THE APPLICATION DT. 30.5.2015 FILED BEFORE THEIST RESPONDENT.EXT.P7TRUE COPY OF THE APPLICATION DATED 19-9-2015.EXT.P8TRUE COPY OF THE COMMUNICATION DT. 7.10.2015.EXT.P8TRUE COPY OF THE COMMUNICATION DT. 7.10.2015. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No.9519 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14[th] day of March, 2016 J U D G M E N T The petitioner is aggrieved with the non considerationof Exts.P6 and P7 application. The admitted fact is that thepetitioner has been granted exemption under the Income Tax Act,1961 and the petitioner is prejudiced insofar as the petitioner'slessees and creditor banks, deduct tax at source from the rent andinterest due to the petitioner. The petitioner hence filed anapplication for general exemption from deduction of tax at source,as is seen at Ext.P6 which is said to be forwarded to the Income Tax Officer (TDS) before whom the Chartered Accountants have madean application at Ext.P7. The petitioner seeks consideration of thesame. 2. The learned Standing Counsel for the respondentwould contend that Ext.P6 is filed before the Assessing Officer and he is not competent to grant such an exemption. The applicationfiled before the Income Tax Officer, TDS is by the CharteredAccountant and not by the petitioner. In such circumstance, theonly thing to be done now is for the petitioner to make anapplication properly before the Income Tax officer TDS, the 2[nd]respondent within a period of two weeks from the date of receipt ofa certified copy of this judgment and the same shall be consideredwithin one month from the date of filing. Writ petition is disposed of. No costs. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge