T.J VINOD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

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WP(C)/39143/2023HC KeralaKLHC01087993202322 December 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the petitioner's submission of compelling circumstances for his non-appearance and non-filing of reply, directed the petitioner to appear before the Commissioner of Income Tax (Exemptions), Ernakulam, on January 5, 2024, with all relevant documents. The Commissioner was empowered to seek further documents if necessary and then pass appropriate orders on the Section 12A application after hearing the petitioner. The Court explicitly stated that if the petitioner fails to appear on the given date or produce required documents, no further opportunity would be granted, and the impugned order would stand. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, T.J. Vinod, an MLA from Ernakulam constituency, filed a writ petition challenging an order dated September 18, 2023. This order, passed by the Commissioner of Income Tax (Exemptions), rejected the petitioner's application for registration under Section 12A of the Income Tax Act, 1961. The rejection was due to the petitioner's failure to appear for a hearing notice dated July 17, 2023, and to file a reply to a show cause notice dated August 9, 2023. The petitioner sought to quash this order and requested an opportunity to present his case and documents.

What were the issues?

1. Whether the petitioner should be granted a further opportunity to appear before the Commissioner of Income Tax (Exemptions) and present documents for his Section 12A registration application, despite having failed to respond to previous notices. Assessee's Contention: The petitioner's counsel argued that due to compelling circumstances, the petitioner could not file a reply to the show cause notice and could not appear for the hearing. The petitioner possesses all relevant documents and seeks one more chance to produce them and make submissions. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the petitioner's request for a further opportunity.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 39143 OF 2023 PETITIONER/S: T.J VINOD AGED 58 YEARS S/O T.M JOSEPH, M L A FROM ERNAKULAM CONSTITUENEY, 32/118, THYVELIKKAKATH HOUSE, NORTH ROAD, THAMMANAM, PIN - 682032 BY ADVS. JOY GEORGE PRAICY JOSEPH TANYA JOY RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 682018 2 INCOME TAX OFFICER EXEMPTION WARD, OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN – 682018. BY SRI.CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39143 OF 2023 2

J U D G M E N T The present writ petition has been filed seeking to quash order dated 18.9.2023 in Ext.P6, whereby

the petitioner’s

application

for registration under Section 12A of the Income Tax Act, 1961 (“Act”, for short) has been rejected as the petitioner did not appear in response to the hearing notice dated 17.7.2023 and did not file any reply in response to the show cause notice dated 9.8.2023. 2. Learned counsel for the petitioner submits that for compelling circumstances, he could not file reply to the show cause notice dated 9.8.2023 and also could not appear in response to the hearing notice dated 17.7.2023. He further submits that the petitioner has all relevant documents in support of his case for registration under Section 12A of the Act and prays that the petitioner may be afforded one more opportunity to produce all WP(C) NO. 39143 OF 2023 3 relevant documents and make submissions before the Commissioner of Income Tax (Exemptions), Ernakulam.

3.

Considering the aforesaid facts, the petitioner is directed to appear before the Commissioner of Income Tax (Exemptions), Ernakulam on 5.1.2024 along with all relevant documents. The Commissioner of Income Tax (Exemptions) may direct the petitioner to produce further documents, if any, required and after hearing the petitioner, the Commissioner shall pass appropriate orders on the application of the petitioner seeking registration under Section 12A of the Income Tax Act. If the petitioner fails to appear on 5.1.2024 and does not produce the relevant documents as required by the Commissioner, no further opportunity shall be granted to the petitioner and in such circumstances, the order impugned herein will stand. With the aforesaid observations and direction, the present writ petition stands finally disposed

WP(C) NO. 39143 OF 2023 4 of. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 39143 OF 2023 5

Appendix — schedule of exhibits
APPENDIX OF WP(C) 39143/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE TRUST DEED DATED 28.09.2021 Exhibit P2 THE TRUE COPY OF THE AMENDED TRUST DEED DATED 07.09.2023 Exhibit P3 THE TRUE COPY OF THE LETTER ITBA/ASK/F/73/2023-24/1055190098(1) DATED 17.08.2023 ISSUED FROM THE OFFICE OF THE INCOME TAX OFFICER (EXEMPTION WARD) KOCHI Exhibit P4 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF THE DOCUMENTS SIGNED BY THE 2ND RESPONDENT SUBMITTED BY THE PETITIONER ON 18.08.2023 Exhibit P5 THE TRUE COPY OF THE ACKNOWLEDGMENT OF THE 2ND RESPONDENT DATED 14.09.2023 ACCEPTING THE AMENDED TRUST DEED Exhibit P6 THE TRUE COPY OF THE LETTER DATED 18.09.2023 ISSUED BY THE 2ND RESPONDENT

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