Allowed

Sri Mamanikunnu Mahadevi Templ,E, v. Income Tax Officer

Kerala HC6 Dec 2023WP(C)/12789/2023

Case brief

AI extract

What is this about?

High Court allowed two writ petitions and quashed Section 148A(d) orders and Section 148 notices issued against a temple trust. The Revenue conceded that an administrative mistake occurred due to the issuance of two PAN numbers for the same entity, resulting in duplicate exempt status and redundant reopening attempts for the same income.

What did the court decide?

Quashed orders under Section 148A(d) and notices under Section 148; dismissed pending interlocutory applications.

Sri Mamanikunnu Mahadevi Templ,E, Vs Income Tax Officer — Income Tax | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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WEDNESDAY, THE 6^TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA,

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1945

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WP(C) NO. 12789 OF 2023

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PETITIONER/S:

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SRI MAMANIKKUNNU MAHADEVI TEMPLE, IRIKKUR P.O , KANNUR - 670593, REP. BY ITS EXECUTIVE OFFICER, P MURALEEDHARAN.

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BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN M.SHYLAJA RISHAL.K

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RESPONDENT/S:

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1 INCOME TAX OFFICER, EXEMPTION WARD, AAYAKAR BHAVAN,O/O ADDL./JOINT CIT, CHOVVA P.O , KANNUR-670 006. 2 COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2ND FLOOR, SAN JUAN TOWERS, OLD RAILWAY STATION , KOCHI- 682018 3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (EXEMPTION), CR BUILDING ; IP ESTATE, DELHI-110002 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT

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OTHER PRESENT:

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SRI.CHRISTOPHER ABRAHAM-SC

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.12.2023, ALONG WITH WP(C).14904/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(Cs 12789/23 & 14904/22

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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WEDNESDAY, THE 6^TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA,

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1945

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WP(C) NO. 14904 OF 2022

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PETITIONER/S:

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SRI MAMANIKKUNNU MAHADEVI TEMPLE, IRIKKUR P.O., KANNUR 670 593, REP. BY ITS EXECUTIVE OFFICER, P. MURALEEDHARAN

BY ADVS.

P.RAGHUNATHAN

PREMJIT NAGENDRAN

RESPONDENT/S:

1 INCOME TAX OFFICER, EXEMPTION WARD , KANNUR - 670006.

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2 COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOCHI 682 018.

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3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, (EXEMPTION), DELHI 110001.

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BY ADV CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.12.2023, ALONG WITH WP(C).12789/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(Cs 12789/23 & 14904/22

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J U D G M E N T

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[WP(C) Nos.12789/2023 and 14904/2022]

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The petitioner-trust has been issued certificate under Section 12AA of the Income Tax Act, 1961 (“Act”, for short), and thus it is exempted from payment of income tax on its income.

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The petitioner has been issued order in Ext.P1 under Section 148A(d) and thereafter notice in Ext.P2 under Section 148 of the Act, by the 1^st respondent. Such orders and notices issued for the assessment years 2016-17 and 2015-16 are under challenge in these writ petitions, respectively.

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The petitioner had been granted exemption under Section 12AA as an “artificial juridical person” in respect of PAN No.AAAJS4785N. The petitioner has another PAN No.AAWTS2249B. The aforesaid notices as well as orders under Section 148A(d) have been passed in respect of PAN No.AAAJS4785N. Learned counsel for the petitioner submits that the same “artificial juridical person” has been issued two Permanent Account Numbers and in respect of one PAN number, the petitioner has

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WP(Cs 12789/23 & 14904/22

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been granted exemption, but in respect of the other PAN number, for the same income the petitioner has been issued orders under Section 148A(d) and notices under Section 148 of the Act.

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Sri.Christopher Abraham, learned Standing Counsel for the Income Tax Department, fairly concedes that some mistake has been crept in while issuing orders under Section 148A(d) and notices under Section 148 of the Act, which are challenged in these writ petitions.

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Considering the said stand on behalf of the Revenue, the present writ petitions are allowed and the impugned Ext.P1 orders dated 24.3.2023 & 31.3.2022 passed under Section 148A(d) of the Act and Ext.P2 notices under Section 148 of the Act challenged in the respective writ petitions are hereby quashed.

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Pending interlocutory applications, if any, in these writ petitions stand dismissed.

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Sd/DINESH KUMAR SINGH JUDGE

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WP(Cs 12789/23 & 14904/22

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APPENDIX OF WP(C) 14904/2022

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PETITIONER EXHIBITS

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Exhibit P1	PHOTOCOPY OF ORDER U/S 1484[D] OF IT ACT DT. 31.03.2022 FOR 2015.16.
Exhibit P2	PHOTOCOPY OF NOTICE U/S 148 OF THE ACT DT. 31.03.2022.
Exhibit P3	PHOTOCOPY OF ORDER U/S 12AA PASSED BY SECOND RESPONDENT.
Exhibit P4	NOTICE DT. 21.03.2022 U/S 148A OF THE ACT FOR A.Y. 2015.16.
Exhibit P5	REPLY TO EXT. P-4 NOTICE WITH ANNEXURES .
Exhibit P6	PHOTOCOPY OF PAN CARD NO. AAAJS4785N RE: PETITIONER.
Exhibit P7	PHOTOCOPY OF PAN CARD NO. AAWTS2249B RE: PETITIONER.
Exhibit P-8	PHOTOCOPY OF LETTER DT. 14.07.2021 SURRENDERING OLD PAN CARD
Exhibit P-9	PHOTOCOPY OF LETTER DT. 10.06.2022

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RESPONDENT EXHIBITS

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EXHIBIT	R1(A) COPY OF THE JU	DGMENT DATED 02.09.2022 OF THE
	SUPREME COURT	IN THE CASE OF ANSHUL JAIN V.
	THE PRINCIPAL	COMMISSIONER OF INCOME TAX AND
	ANOTHER [2022]	449 ITR 256 (SC)
EXHIBIT	R1(B) COPY OF THE JU	DGMENT OF THE PUNJAB AND
	HARIYANA DATED	02.06.2022 IN THE CASE OF
	ANSHUL JAIN V.	THE PRINCIPAL COMMISSIONER OF
	INCOME TAX AND	ANOTHER [2022] 449 ITR 251 (P
	AND H)

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WP(Cs 12789/23 & 14904/22

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EXHIBIT R1(C) COPY OF THE JUDGMENT DATED 07.12.2022 OF KERALA HIGH COURT IN W.P. C. NO. 37527/2022 IN THE CASE OF M/S VISWABHARATHI MEDICALS V. INCOME TAX OFFICER

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WP(Cs 12789/23 & 14904/22

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APPENDIX OF WP(C) 12789/2023

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PETITIONER EXHIBITS

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Exhibit -P-1 PHOTOCOPY OF ORDER U/S 148A(D) OF IT ACT DT. 24.03.2023 FOR 2016.17 Exhibit-P-2 PHOTOCOPY OF NOTICE U/S 148 OF THE ACT DT. 24.03.2023 Exhibit-P-3 PHOTOCOPY OF ORDER U/S OF 12AA PASSED BY SECOND RESPONDENT Exhibit-P-4 PHOTOCOPY OF NOTICE DT. 15.02.2023 U/S 148A OF THE ACT FOR A.Y 2016.17 Exhibit-P-5 REPLY TO EXT. P-4 NOTICE Exhibit P6 PHOTOCOPY OF PAN CARD NO. AAAJS4785N RE: PETITONER Exhibit P7 PHOTOCOPY OF PAN CARD NO.AAWTS2249B

Sri Mamanikunnu Mahadevi Templ,E, v. Income Tax Officer

Case brief

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What did the court decide?

Sri Mamanikunnu Mahadevi Templ,E, v. Income Tax Officer

Case brief

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What did the court decide?

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