MARY MATHA EDUCATION SOCIETY, vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),

WP(C)/12299/2019HC KeralaKLHC01030240201912 April 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the first respondent to consider and dispose of the rectification application (Ext.P2) expeditiously, preferably within ten weeks from the date of the order. The petitioner was granted liberty to resubmit the application along with a copy of the judgment to facilitate a timely decision. Furthermore, the court ordered that no coercive proceedings would be taken against the petitioner for a period of ten weeks from the date of the order. The court's decision was based on the understanding that expeditious disposal would allow the petitioner to pursue further remedies if aggrieved by the final outcome. No specific issue regarding the merits of the rectification application was decided.

What were the facts?

The petitioner, Mary Matha Education Society, filed a writ petition before the High Court of Kerala. The petitioner's grievance was that the Assistant Commissioner of Income Tax (Exemption), the first respondent, had not considered their rectification application, marked as Ext.P2. The petitioner was represented by Smt. K. Latha, and the respondents were represented by Sri Christopher Abraham, the learned Standing Counsel. The High Court perused the contents of Ext.P2 with the assistance of the counsel for both parties.

What were the issues?

1. Whether the first respondent (Assistant Commissioner of Income Tax) should consider and dispose of the petitioner's rectification application (Ext.P2) expeditiously? (Question of procedure) The petitioner argued that the first respondent was not considering their rectification application. The revenue, through the Standing Counsel, was present and heard. No specific arguments or reliance on authorities were recorded for either side regarding the merits of the rectification application itself, but the discussion focused on the procedural aspect of its disposal.

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 S.V.BHATTI FRIDAY, THE 12TH DAY OF APRIL 2019 / 22ND CHAITHRA, 1941 WP(C).No. 12299 of 2019 PETITIONER/S: MARY MATHA EDUCATION SOCIETY, 11, C/O. CHERUPUSHPA NIVAS CONVENT, UMAYANALLOOR, KOLLAM 691589, REPRESENTED BY ITS PRESIDENT, SR. SANTHI ANTONY VATTAPARAMBIL BY ADV. SMT.K.LATHA RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KAWDIAR P O, THIRUVANANTHAPURAM 695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM 695 003. OTHER PRESENT: SC,CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 12299/2019 -2-

J U D G M E N T Heard Smt. Latha K, the petitioner's counsel and Sri Christopher Abraham, the learned Standing Counsel.

The grievance of the petitioner is that the first respondent is not considering Ext.P2 rectification application. With the assistance of the learned counsel appearing for the parties the contents in Ext.P2 are perused. This Court is of the view that the first respondent considers and disposes of the rectification application (Ext.P2) expeditiously so that the petitioner, if it is aggrieved by the final outcome of the order, can work out the remedies in accordance with law. Keeping the above in view, the writ petition is disposed of by this order: (a) The first respondent considers and disposes of Ext. P2 rectification application as expeditiously as possible, preferably within ten weeks from today. (b) The petitioner is given liberty to re-submit the application along with a copy of this judgment for timely decision by the respondent.

W.P.(C) No. 12299/2019 -3- (c) No coercive proceedings shall be taken for ten weeks from today. S.V.BHATTI JUDGE JJJ

Appendix — schedule of exhibits

APPENDIX EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER U/S.144 OF THE INCOME TAX ACT 1961 DTD.30.12.2018 VIDE ORDER NUMBER ITBA/AST/S/144/2018-19/1014661971(1), ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-2017 EXHIBIT P2 THE TRUE COPY OF THE RECTIFICATION APPLICATION FILED UNDER SECTION 154 OF THE INCOME TAX ACT, 1961, FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST THE EXT.P1 ASESSMENT ORDER EXHIBIT P3 THE TRUE COPY OF THE ACKNOWLEDGEMENT ON INCOME TAX RETURN FILED BY THE PETITOINER ON 11.10.2016 FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P4 THE TRUE COPY OF THE REGISTRATION C.NO.301/12A/23/2006- 2007 DATED 21.10.2013 U/S. 12A IN THE NAME OF MARY MATHA EDUCATION SOCIETY EXHIBIT P5 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF E-PROCEEDING NO.17091810383829 DTD 17.09.2018 RESPONSE EXHIBIT P6 THE TRUE COPY OF THE ACKNOWLEDGEMENT THROUGH E- PROCEEDINGS RESPONSE BY VIDE ACKNOWLEDGEMENT NUMBER 26121811074294 DTD 26.12.2018 W.P.(C) No. 12299/2019 -4- EXHIBIT P7 THE TRUE COPY OF ACKNOWLEDGEMENT NO.28121811081633 DATED 28.12.2018 OF E-PROCEEDINGS

Recent GST High Court judgments

Search GST case law →