AZ – HARUL ULOOM CHARITABLE TRUST vs. THE COMMISSIONER OF INCOME-TAX (EXEMPTION)

WP(C)/12204/2023HC KeralaKLHC01027008202313 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages

AI SummaryRemanded

What were the facts?

The petitioner, Az-Harul Uloom Charitable Trust, filed a writ petition challenging an order marked as Ext.P16. The petitioner contended that the order was arbitrary, illegal, without jurisdiction, and issued in violation of the principles of natural justice, specifically stating that they were not heard. The respondents are the Commissioner of Income-Tax (Exemption), the Deputy Commissioner (CPC), Bangalore, and the Income Tax Officer (Exemptions). The Standing Counsel for the respondents acknowledged that there appeared to be some procedural improprieties in the issuance of the order. The High Court of Kerala admitted the writ petition.

What did the High Court hold?

The High Court of Kerala allowed the writ petition and set aside Ext.P16. The Court found merit in the petitioner's contention regarding procedural improprieties. The reasoning was based on the acknowledgment by the Standing Counsel for the respondents that there were procedural irregularities. The ratio decidendi is that orders passed in violation of natural justice, particularly the right to a hearing, are liable to be set aside. The operative direction was that the respondents shall pass fresh orders after hearing the petitioner within four months from the date of receipt of a copy of the judgment. No issues were expressly left undecided.

What were the issues?

1. Whether Ext.P16 order was arbitrary, illegal, and without jurisdiction, and issued in violation of the principles of natural justice, specifically the right to be heard? (Question of law and fact) Assessee's Contention: The petitioner argued that Ext.P16 order was arbitrary, illegal, and without jurisdiction. They further contended that the order was issued in violation of the principles of natural justice because the petitioner was not afforded an opportunity to be heard. Revenue's Contention: The Standing Counsel for the respondents fairly submitted that there appeared to be some procedural improprieties concerning the order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 WP(C) NO. 12204 OF 2023 PETITIONER: AZ - HARUL ULOOM CHARITABLE TRUST REPRESENTED BY ITS CHAIRMAN, MR MA MOOSA AZHAR NAGAR MARAMPILLY PO ALUVA AZHAR NAGAR, ERNAKULAM, KERALA, PIN - 683107 BY ADVS. NITISH SATHESH SHENOY SHERRY SAMUEL OOMMEN RESPONDENTS: 1 THE COMMISSIONER OF INCOME-TAX (EXEMPTION) SANJUAN TOWER, BEHIND CR BUILDING KOCHI, PIN - 682018 2 THE DEPUTY COMMISSIONER INCOME-TAX (CPC), BANGALORE, PIN - 560500 3 THE INCOME TAX OFFICER (EXEMPTIONS) SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 12204 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.12204 of 2023 -------------------------------------------- Dated this the 13th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. The petitioner has challenged Ext.P16 order on the ground that it is arbitrary

The order continues below.

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