Dismissed

Smt.Atmakuri Yesodha, v. The Commissioner of Income Tax-2

Telangana HC2 Nov 2016WP/26844/2016

Case brief

AI extract

What is this about?

The High Court dismissed a writ petition seeking a mandamus to direct Income Tax authorities to act on a complaint by a Founder Trustee regarding trust control. The Court held that cancelling registration is the department's role, but a writ cannot settle private disputes pending in civil courts, and a Founder Trustee lacks locus to seek cancellation for personal interest.

What did the court decide?

The writ petition was dismissed; miscellaneous petitions, if any, are closed.

Smt.Atmakuri Yesodha, Vs The Commissioner of… — Writ and Judicial Review | Telangana HC (2016)

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HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN

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AND

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HON’BLE SRI JUSTICE G. SHYAM PRASAD

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Writ Petition No.26844 of 2016

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ORDER: (per V. Ramasubramanian, J.)

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The petitioner, who claims to be the Founder Trustee and

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Managing Trustee of a Public Charitable Trust, has come up with the present writ petition seeking a mandamus directing the Income Tax Authorities to take action on her complaint against the 4^th respondent, who allegedly came in as a Chief Executive

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Officer and usurped the powers of the Managing Trustee.

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Heard Mr. V.V.N. Narayana Rao, learned counsel for the

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petitioner, Mr. J.V. Prasad, learned standing counsel for the 2^nd respondent-Income Tax Department and Mr. G. Subba Rao, learned counsel for the 3^rd respondent and Ms. S. Pranathi, learned counsel for the 4^th respondent.

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The dispute virtually appears to be between the

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petitioner and the 4^th respondent about the control over the 3^rd respondent Public Charitable Trust. Admittedly, there are civil proceedings pending under Section 92 of the Code of Civil Procedure and other provisions.

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VRS, J & GSP, J W.P.No.26844 of 2016

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On a complaint given by a Founder Trustee against a Co-

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Trustee of Public Charitable Trust, the only exercise that the Income Tax department can do if they find the complaint to be true, is to cancel the registration under Section 12 A of the Income Tax Act. We think all litigations in all courts will come to an end the moment the Income Tax Department takes appropriate action. But no mandamus can be issued to settle the private scores when civil litigations are pending before the other forums. More over, a Founder Trustee cannot seek a mandamus to cancel the registration of the Trust, and hence, the prayer

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sought for by the petitioner in her own interest is rejected.

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Accordingly, the writ petition is dismissed. As a sequel

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thereto, miscellaneous petitions, if any, pending shall stand closed.

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_______________________ V. RAMASUBRAMANIAN, J

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__________________ G. SHYAM PRASAD, J

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Date: 02-11-2016

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Ksn

Smt.Atmakuri Yesodha, v. The Commissioner of Income Tax-2

Case brief

What is this about?

What did the court decide?

Smt.Atmakuri Yesodha, v. The Commissioner of Income Tax-2

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

Coram

Case details

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