Secretary Cerebral Education Society vs. Chief Commissioner Of Income Tax And Another

WP/7223/2013HC Madhya Pradesh10 October 2013Bench: HON'BLE SHRI JUSTICE SHANTANU KEMKAR2 pages

For Petitioner: Manoj Munshi

AI SummaryRemanded

What did the High Court hold?

The Tribunal disposed of the writ petition with a direction to the Competent Authority of the respondents to take an appropriate decision on the petitioner's application dated October 26, 2006, within six weeks, provided the application is still pending. The Tribunal explicitly stated that it had not commented upon the merits of the matter and that the authorities were free to take a decision in accordance with law. The principle derived is that when parties agree to a procedural direction for consideration of an application, the court will facilitate that process without adjudicating the merits. No issue was expressly left undecided, as the petition was disposed of by consent.

What were the facts?

The petitioner, Shri P.S. Kushwaha, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus. The petitioner requested the respondents to issue a registration certificate under Section 12-A of the Income Tax Act, 1961, based on an application filed on October 26, 2006. The respondents were represented by Shri R.L. Jain, Senior Counsel, with Ms. Veena Mandlik. The matter was heard by the Tribunal on October 10, 2013.

What were the issues?

1. Whether the Tribunal should issue a writ of mandamus directing the respondents to issue a registration certificate under Section 12-A of the Income Tax Act, 1961, to the petitioner for their application dated October 26, 2006. The petitioner's contention was that the petition may be disposed of by directing the respondents to consider the petitioner's application and pass appropriate orders in accordance with law. The revenue's contention was that if the application is still pending, it will be considered, and an appropriate decision will be taken keeping in view the legal position. No specific legal provisions or precedents were cited by either party in the recorded arguments.

Which sections of the Income-tax Act were involved?

12-A

AI-generated summary — verify with the full judgment below

Writ Petition No.7223/2013 10.10.2013 Shri P.S. Kushwaha, learned counsel for the petitioner. Shri R.L. Jain, learned Senior Counsel with Ms. Veena Mandlik, learned counsel for the respondents.

Heard. By filing this petition under Article 226 of the Constitution of India, the petitioner is seeking issuance of the writ of mandamus to the respondents to issue registration certificate to the petitioner under Section 12-A of the Income Tax Act, 1961 on it's application filed on 26.10.2006. Today, when the matter came up for hearing, learned counsel for the petitioner has stated that this petition may be disposed of directing the respondents to consider the petitioner's application and pass appropriate orders on it, in accordance with law. Shri R.L. Jain, learned Senior Counsel appearing for the respondents submits that in case the application is still pending, it will be considered and appropriate decision in it shall be taken, keeping in view the legal position. Having regard to the aforesaid, we are inclined to dispose of this petition directing the Competent Authority of the respondents to take appropriate decision on the petitioner's application dated 26.10.2006 within six weeks, if the same is still pending, in 2 accordance with law. Needless to say that we have not commented upon merits of the matter and the authorities are free to take decision, in accordance with law. C. c. today. (Shantanu Kemkar) (P.K. Jaiswal) Judge Judge Pithawe RC

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