TRANS ASIAN SHIPPING SERVICES PRIVATE LIMITED, vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),

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WP(C)/6692/2019HC KeralaKLHC01017054201920 March 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the additional fourth respondent, the Principal Commissioner of Income Tax, Kochi-2, to take an appropriate decision on the petitioner's application for the approval of the Trans Asia Superannuation Fund. This decision is to be made within a period of one month from the date of the order, after providing a hearing to the petitioner. The Court did not delve into the merits of the application itself but focused on ensuring its timely disposal. The principle established is that administrative authorities should act diligently and within a reasonable timeframe when processing applications, and courts can intervene to direct such action when there is undue delay. No issues were left undecided, as the operative direction was to decide the pending application.

What were the facts?

The petitioner, M/s. Trans Asian Shipping Services Private Limited, established a superannuation fund named 'Trans Asia Superannuation Fund' in 2006. The company submitted an application for the approval of this fund by the Income Tax Department on March 14, 2007. This application was forwarded by the first respondent, the Commissioner of Income Tax (Exemptions), to the additional fourth respondent, the Principal Commissioner of Income Tax, Kochi-2. The petitioner filed a writ petition before the High Court of Kerala seeking a direction for the disposal of their pending application for approval of the superannuation fund.

What were the issues?

1. Whether the High Court should direct the Principal Commissioner of Income Tax to take a decision on the petitioner's application for approval of the superannuation fund, considering the significant delay in processing it? (Question of procedure and administrative efficiency). Assessee's Contention: The petitioner argued that their application for approval of the superannuation fund, submitted in 2007, has been pending for an unreasonably long period. They sought a direction from the Court for the expeditious disposal of this application. Revenue's Contention: The judgment does not record any specific contentions from the revenue. The matter was disposed of based on the facts presented and the petitioner's request for a directive.

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 A.MUHAMED MUSTAQUE WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 6692 of 2019 PETITIONER: M/S.TRANS ASIAN SHIPPING SERVICES PRIVATE LIMITED, HAVING REGISTERED OFFICE AT XIV 396-C, SEAPORT AIRPORT ROAD, CHITTETHUKARA, KAKKANAD , KOCHI 682 037, REPRESENTED BY ITS EXECUTIVE DIRECTOR, MR. WILSON THOMAS. BY ADVS. SRI.LEEJOY MATHEW.V. SRI.SABU S.KALLARAMOOLA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. 2 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. WP(C).No. 6692 of 2019 ..2.. 3 THE ASSISTANT COMMISSIONER OF INCOME TAX (ASSESSING OFFICER), CIRCLE 11 (2), OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN 682 018. 4 ADDL.R4 THE PRINCIPAL COMMISSIONER INCOME TAX, KOCHI-2. (ADDL.R4 SUO MOTU IMPLEADED AS PER ORDER DATED 20/03/2019) SC THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6692 of 2019 ..3..

JUDGMENT The petitioner is a Private Limited Company. The petitioner created a superannuation fund in the year 2006. It named as Trans Asia Superannuation Fund. It seems that the petitioner had submitted Ext.P3 application for approval by Income Tax Department as early as on 14.03.2007, the application has been forwarded by 1st respondent to the additional 4th respondent/The Principal Commissioner.

2.

In such circumstance, the additional 4th respondent shall take appropriate decision on the application within a period of one month after hearing the petitioner. The Writ Petition is dispose as above. A.MUHAMED MUSTAQUE JUDGE PR/20.03.2019

WP(C).No. 6692 of 2019 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE BOARD RESOLUTION DATED 9.12.2006. EXHIBIT P2OF THE TRUST DEED DATED 8.1.2007 EXECUTED BETWEEN TRANS ASIAN SHIPPING SERVICES PVT. LTD., AND MRS. MARYLIN JOHNSON DIRECTOR AND MR. WILSON THOMAS. EXHIBIT P3OF THE APPLICATION DATED 14.3.2007 BEFORE THE FIRST RESPONDENT. EXHIBIT P4OF THE REMINDER LETTER DATED 8.1.2013 SUBMITTED BY THE PETITIONER. EXHIBIT P5OF THE REMINDER LETTER DATED 17.9.2014 SUBMITTED BY THE PETITIONER. EXHIBIT P6OF THE REMINDER LETTER DATED 20.6.2016 SUBMITTED BY THE PETITIONER. EXHIBIT P7OF THE REMINDER LETTER DATED 23.7.2016 SUBMITTED BY THE PETITIONER. EXHIBIT P8OF THE REMINDER LETTER DATED 8.1.2019 SUBMITTED BY THE PETITIONER.

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