Wtax/1344/2019 Of Shree Ram Chandra Mission v. Commissioner Of Income Tax (Exemption) And 3 Others

-Court No. 7 Case :- WRIT TAX No. - 1344 of 2019Petitioner :- Shree Ram Chandra MissionRespondent :- Commissioner Of Income Tax (Exemption) And 3 OthersCounsel for Petitioner :- Ashish BansalCounsel for Respondent :- S.S.C. Hon'ble Biswanath Somadder,J.Hon'ble Ajay Bhanot,J. A notice under section 148 of the Income Tax Act, 1961, dated18[th] March, 2019, is impugned before us. The notice has been issued tothe following assessee: “M/s Shriram Chandra Mission C/o Navneet Kumar Saxena- President M/s Shriram Chandra Mission, R-23, Sector XI,Noida, U.P. -201301”. The assessee, however, has not filed the instant writ petitionthrough its President. Instead, one Dinesh Kumar, who claims to be itselected Secretary, has instituted the writ petition. The bye-laws of theSociety conferring authority upon the elected Secretary of the writpetitioner to file the instant writ petition – or for that matter, the personclaiming to be its elected Secretary – have not been brought on record.Further, the manner or resolution by which authority was vested inDinesh Kumar who has pledged his oath before this Court to file thiswrit petition on behalf of the Society – while claiming to be its electedSecretary – has also not been stated in the writ petition. In thesecircumstances, we find that Dinesh Kumar, claiming to be the electedSecretary of the Society, does not have any locus standi to file the instant writ petition. This issue has particular relevance in this case since,admittedly, there is a dispute within the Society. The main dispute ofthe Society is not a subject matter of adjudication in the writproceeding. However, the consequential affect of any order that maybe passed in this writ petition is likely to effect the rights of one ofthe warring / rival party / parties of the Society. The warring / rivalparties who are likely to be affected have not been impleaded in thiswrit petition. In their absence, the writ petition is not maintainable. The writ petition is, therefore, liable to be dismissed and isaccordingly dismissed. Dismissal of the writ petition, however, shall not cause anyprejudice to the writ petitioner – Society, to take such recourse, whichmay be available in law. Order Date :- 16.12.2019Deepak/Dhananjai (Biswanath Somadder, J.) (Ajay Bhanot, J.)