Petitioner filed writ petition seeking correction of an application under the Income Tax Act filed under a wrong section. Court dismissed the writ petition holding it had no merit.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945
WP(C) NO. 9188 OF 2024
PETITIONER:
M/S. ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST ,
1, CHERUKOL MAVELIKRA, ALAPPUZHA, REPRESENTED BY ITS
SECRETARY, SWAMY GEETHANANDAN, PIN - 690104
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION), INCOME TAX DEPARTMENT, AAYAKAR BHAWAN, OLD RAILWAY STATION ROAD, KOCHI, PIN - 6820182 INCOME TAX OFFICER, INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR P O,THIRUVANANTHAPURAM, PIN - 6950033 INCOME TAX OFFICER, INCOME TAX DEPARTMENT, EXEMPTION WARD, AAYAKAR BHAVAN,BEACH ROAD,ALAPPUZHA, PIN - 688001SRI. CYRIAC TOM- SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No. 9188 of 2024
2
JUDGMENT
Dated this the 20th day of March, 2024
The present writ petition has been filed by the
petitioner seeking the following prayers:
Section 10(23C)(iv) of the Income Tax Act, seeking exemption from payment of the income tax on the income of the petitioner. The petitioner submits that instead of filing the application under Section 12A(1)(c) of the Income Tax Act, 1961, the petitioner has wrongly mentioned the Section 10(23C)(iv) of the Act, and respondents should be directed to allow the petitioner to correct the mistake in the application.
WP(C) No. 9188 of 2024
3
does not need any permission or direction from the Court
for doing so.
I feel this writ petition has no merit. Therefore, the
present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WP(C) No. 9188 of 2024
4
APPENDIX OF WP(C) 9188/2024
PETITIONER EXHIBITS
Exhibit P1COPY OF TRUST DEED OF THE PERTITIONER DTD.
16-07-1987
Exhibit P2COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 24-09-2021
Exhibit P3COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT
DTD. 15-07-2022
Exhibit P4COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 05-09-2022
Exhibit P5COPYOF ORDEDR ISSUED BY THE 1ST RESPONDENT
24-09-2022
Exhibit P6COPY OF JUDGMENT IN WPC NO. 35333/2017 OF
THIS HON'BLE COURT DTD. 06-04-2018
Exhibit P7COPY OF JUDGMENT IN WP (C) NO. 17323/2019
OF THIS HON'BLE COURT DTD.29-11-2019
2 issues framed by the court
Whether the petitioner needs permission from the Court to file a fresh application under a different Income Tax provision or can correct a mistake without permission.
Whether application under Section 10(23C)(iv) instead of Section 12A(1)(c) creates estoppel preventing correction of the mistake.
2 provisions across 1 enactments
M/S. Atma Bodhodaya Sangham Sree Subhananda Trust
The Commissioner of Income Tax (Exemption)
Income Tax Officer, Exemption Ward
Income Tax Officer, Exemption Ward
Dinesh Kumar Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court