Allowed

Snehatheeram Charitable Trust, v. Commissioner of Income Tax (Exemption)

Kerala HC4 Apr 2024WP(C)/6219/2024

Case brief

AI extract

What is this about?

Charitable trust challenged rejection of its Section 80G registration application, which cited non-submission of documents despite the petitioner having submitted them. Court found a mistake in the impugned order, set it aside, allowed the petition and remitted the application for fresh consideration.

What did the court decide?

Impugned rejection order set aside; Ext.P2 80G application remitted for fresh consideration; petitioner permitted to appear with documents on 09.04.2024.

Snehatheeram Charitable Trust, Vs Commissioner of Income Tax… — Income Tax | Kerala HC (2024)

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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
THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946

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WP(C) NO. 6219 OF 2024

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PETITIONER/S:

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SNEHATHEERAM CHARITABLE TRUST,
WARD NO. 45 BT11/37A, CHERUVANNUR, KOZHIKODE
REPRESENTED BY ITS TRUSTEE AND VICE CHAIRMAN, SHRI.
ABOOBACKER SIDIQUE T., PIN - 673655
BY ADVS.
A.KUMAR
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD

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RESPONDENT/S:

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COMMISSIONER OF INCOME TAX (EXEMPTION),
2ND FLOOR, SANJUAN TOWER, BEHIND C.R. BUILDING, KOCHI,
PIN - 682018

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OTHER PRESENT:

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SRI. JOSE JOSEPH- SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 6219 OF 2024

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JUDGMENT

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The petitioner being aggrieved by the order in Ext.P9 whereby, the petitioner’s application in Ext.P2 under Sections 80G and 12A of the Income Tax, 1961(‘the IT Act’ for short) has been rejected on the ground that despite the service of notice, the petitioner has failed to submit the relevant documents for issuing the certificate under Section 80G of the IT Act has filed the present writ petition with following prayers:-

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“It is humbly prayed that this Honourable Court may be pleased to call for the records relating to Exhibit P2 application for permanent registration/approval under section 80G and Exhibit P9 order of rejection and;

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A. Issue a Writ of Certiorari quashing Exhibit P9 order of rejection.

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B. Issue a Writ of Mandamus or such other appropriate writ, order or direction directing the respondent to consider Exhibit P2 application forthwith.”

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2.The learned counsel for the petitioner submits that in

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response to the notice in Ext.P5 dated 16.11.2022, the petitioner had submitted all the relevant documents vide Ext.P3 letter dated 01.11.2022. However, the impugned order suggests that the petitioner did not submit any document in response to the notice dated 16.11.2022 in Ext.P5.

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3.It appears that there is some mismatch. This stand of the department in the impugned order is that the petitioner did

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WP(C) NO. 6219 OF 2024

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not submit the document on 22.11.2022 which is the date fixed for hearing. Considering this grounds, it appears that some mistake / omissions has crept into in the impugned order, and therefore, the same is set aside.

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In view thereof, the writ petition is allowed and the matter is remitted back to the respondent to reconsider the petitioner’s application in Ext.P2 afresh. The petitioner is permitted to appear before the respondent along with all the relevant documents on 09.04.2024.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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WP(C) NO. 6219 OF 2024

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APPENDIX OF WP(C) 6219/2024

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PETITIONER EXHIBITS

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EXHIBIT P1TRUECOPYOFTHEPROVISIONAL
REGISTRATION FOR 80G DATED 16.11.2021.
EXHIBIT P2TRUE COPY OF THE APPLICATION IN FORM
10AB FOR APPROVAL OF PROVISIONAL
REGISTRATION UNDER SECTION 80G DATED
17.5.2022.
EXHIBIT P3TRUE COPY OF THE NOTICE DATED 1.11.2022
CALLING FOR DETAILS ON THE 80G
APPLICATION.
EXHIBIT P4TRUE COPY OF THE NOTICE DATED 10.11.2022
ON THE 12A REGISTRATION.
EXHIBIT P5TRUE COPY OF THE NOTICE DATED
16.11.2022.
EXHIBIT P6TRUE COPY OF THE COVERING LETTER DATED
21.11.2022 PRODUCING THE DOCUMENTS IN
REGARD TO THE 80G QUERY OF 1.11.2022.
EXHIBIT P7TRUE COPY OF THE COVERING LETTER
PRODUCING THE DOCUMENTS ON THE QUERY OF
10.11.2022 IN THE PROCEEDINGS UNDER
SECTION 12A.
EXHIBIT P8TRUE COPY OF THE ORDER DATED 29.11.2022
ALLOWING 12A PERMANENT APPROVAL.
EXHIBIT P9TRUE COPY OF THE ORDER DATED 30.11.2022
REJECTING 80G APPLICATION.
EXHIBIT P10TRUE COPY OF THE RESPONSE RECEIVED IN
THE PORTAL DATED NIL
EXHIBIT P11TRUE COPY OF THE GRIEVANCE RESOLUTION
DATED 30.09.2023.
EXHIBIT P12TRUE COPY OF THE REPRESENTATION SENT BY
POST DATED 2.1.2024.
EXHIBIT P13TRUE COPY OF THE POSTAL RECEIPT DATED
03.01.2024.

Snehatheeram Charitable Trust, v. Commissioner of Income Tax (Exemption)

Case brief

What is this about?

What did the court decide?

Snehatheeram Charitable Trust, v. Commissioner of Income Tax (Exemption)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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