Devarshi Naarada Educational Trust Vs Income Tax Commissioner

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THE HON’BLE SRI JUSTICE GODA RAGHURAM

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AND

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THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO

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WP No.3948 of 2013

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ORDER

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(per Hon’ble Sri Justice M.S.Ramachandra Rao)

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Heard Sri Unnam Sravan Kumar, learned counsel for the petitioner and Sri J.V. Prasad, learned Senior Standing Counsel for the Income Tax for the respondents.

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2. The order of the 2^nd respondent dt.30-10-2012 declining grant of registration for the petitioner under Section 12-AA of the Income Tax Act, 1961 is assailed in this writ petition challenging, inter alia, on the ground that no reasons are recorded for declining grant of registration for the petitioner, an Educational Trust, for availing benefits of exemption under the provisions of the Act.

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3. The learned Standing Counsel concedes the position that the impugned order as communicated to the petitioner contains no reasons. He states that by an administrative lapse, page Nos.1 and 3 have been communicated and the 2^nd page of the order which contains the reasons was inadvertently not communicated. In any event, it is axiomatic that an administrative lapse is a one that is communicated to the addressee, the impugned order as communicated is bereft of reasons. This is a fatal infirmity which we expressed in the order.

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4. For the aforesaid reasons, the writ petition is allowed, the order of the 2^nd respondent bearing Ref. No.DIT(E)15 (04) 12A&80G/12-13, dt.30-10-2012 is unsustainable and is accordingly quashed. The matter is remitted to the 2^nd respondent with a direction to pass a fresh order expeditiously and in any event within a period of two weeks from the date of receipt of a copy of this order and communicate a decision on the petitioner’s application for registration under Section 12AA of the Act. No costs.

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____________________________ JUSTICE GODA RAGHURAM

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___________________________________ JUSTICE M.S. RAMACHANDRA RAO

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Date :19-02-2013 kvr

Devarshi Naarada Educational Trust v. Income Tax Commissioner

Case brief

What is this about?

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Devarshi Naarada Educational Trust v. Income Tax Commissioner

Case brief

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What the court decided

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