Allowed

Sant Deepak Educational and Charitable Trust v. Income Tax Officer (Exemptions Ward) and Others

Punjab & Haryana HC29 Aug 2024CWP/21242/2024

Case brief

AI extract

What is this about?

The High Court of Punjab and Haryana allowed the Writ Petition set aside an order passed under Section 148A(d) and notice under Section 148 corresponding proceedings. The Court followed a prior coordinate judgment holding that notices issued under Section 148 without conducting faceless assessment per Section 144B are without jurisdiction.

What did the court decide?

Order under Section 148A(d) dated 31.03.2024, notice under Section 148 dated 31.03.2024 and consequential proceedings set aside. Pending applications disposed of.

Sant Deepak Educational and Charitable Trust Vs Income… — Income Tax | Punjab & Haryana HC (2024)

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CWP-21242-2024 (O&M)

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Page 1 of 3

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134

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-21242-2024 (O&M) Date of Decision: 29.08.2024

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SANT DEEP A K EDUCATIONAL AND C H ARITABLE TRUST

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. . . . Petitione r

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Vs.

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INCOME T A X OFFICER (EXEMPTIONS W ARD) AND OTHERS

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. . . . Respondent s

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****

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CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH

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Present: M r. B.M. Monga, Advocate wit h M r. Rohit Kaura, Advocate f or the petitioner.

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M r. Amanpreet (A.P.) Singh, Sr. Standing Counsel f or the respondents/Revenue.

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SANJEEV PRAKASH SHARMA, J.(Oral)

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Notice of motion.

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Mr. A m anpreet (A.P.) Singh, Sr. Sta n ding Counsel accepts notice o n behalf o f respondents/Revenue.

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Both t h e counsel are ad idem that th e issue involved in the presen t petitio n stands finally adjudicated in v iew of the judgment passed b y this C o urt in CWP No.21509 of 2023 titled as Jasjit Singh vs. Union of India and others , decided on 29.07. 2 024, wherein this Court held a s under:

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“16. We are in agreeme n t with the view taken b y the Coordinate Bench and ho l d that such circular or instructions by the Board could n ot have been issued to

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MOHIT GOYAL 2024.08.29 17:13 I attest to the accuracy and integrity of this document

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CWP-21242-2024 (O&M)

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Page 2 of 3

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o verride statutory provisions or t o make them otiose or o bsolete. Legislative enactment s having financial be f ollowed strictly and mandato r ily. By exercising the p owers contained Sections 119 and 120 of the Act, 1 961 as well as Section 144B ( 7 & 8), the authorities c annot be allowed to usurp the l e gal provisions to their o wn satisfaction and convenien c e causing hardship to t he assessees. It also leaves co nf usion in the minds of t he taxpayers instructions and supplementing the s tatutory provisions and

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17. In view of the afores a id discussion, there is n o occasion to distinguish or t a ke a different view as s uggested by the learned couns e l for the revenue from w hat has already been held by t h e Coordinate Bench.

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18. Keeping in view the law laid down by the C oordinate Bench (supra), notices issued by the JAO u nder Section 148 of the Act, 19 6 1 and the proceedings initiated thereafter without co n ducting the faceless a ssessment as envisaged unde r Section 144B of the A ct, 1961, have beesn found t o be contrary to the p rovisions of the Act, 1961 and accordingly notices d ated 28.02.2023, 16.03.20 2 3, 20.03.2024 and 3 0.03.2023 and order dated 30.03.2023, are set aside f or want of jurisdiction.

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19. The respondents-reve n ue would be, however, a t liberty to follow the procedu r e as laid down under t he Act, 1961 and proceed accor d ingly, if so advised. 20. All the writ petitio n s are allowed. The interim order passed by the Co u rt shall stand merged w ith the present order.”

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MOHIT GOYAL 2024.08.29 17:13 I attest to the accuracy and integrity of this document

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CWP-21242-2024 (O&M)

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Page 3 of 3

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Keepi n g in view above, we allow thi s Writ Petition in the aforesai d terms. The observations and order p a ssed above shall apply mutati s mutan d is to the present case. Accor d ingly, order u/s 148A(d) date d 31.03. 2 024, notice u/s 148 dated 31.03.2024 and consequentia l procee d ings are set aside.