Shree Jinshasan Seva Shiksha Sanskar Sankul Trust Through Dinesh Jain vs. Income Tax Department

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WP/787/2016HC Madhya Pradesh18 March 2016Bench: HON'BLE SHRI JUSTICE P.K. JAISWAL1 pages
For Petitioner: Akshat Pahadia
AI SummaryRemanded

What did the High Court hold?

The High Court directed Respondent No. 2 to decide the application for registration of the Trust under Section 12AA of the Income Tax Act within one month from the date of filing of the certified copy of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The writ petition was disposed of with this direction. The ratio is that a writ of mandamus can be issued to direct a statutory authority to decide a pending application in compliance with a prior directive from a higher appellate authority, without adjudicating on the merits of the underlying application.

What were the facts?

The petitioner, Shri Akshat Pahadia, filed a writ petition seeking a writ of mandamus directing Respondent No. 2 to decide an application pending under Section 12AA of the Income Tax Act. This application was to be decided pursuant to an order passed by the Income Tax Appellate Tribunal (ITAT) on May 13, 2013. The petitioner's counsel highlighted paragraph 8 of the ITAT's order, which directed Respondent No. 2 to decide the question of granting a registration certificate afresh. The writ petition was filed in the High Court.

What were the issues?

1. Whether Respondent No. 2 should be directed to decide the application for registration of a Trust under Section 12AA of the Income Tax Act, considering the ITAT's prior order. (Question of procedure/mandamus) The petitioner argued that the ITAT's order dated May 13, 2013, specifically directed Respondent No. 2 to decide the question of grant of registration certificate afresh. Therefore, a writ of mandamus was sought to compel Respondent No. 2 to comply with this direction. The revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

W.P. No.787/2016 18.03.2016 Shri Akshat Pahadia, learned counsel for the petitioner. Shri R,.L. Jain, learned Senior Counsel with Ku. Veena Mandlik, learned counsel for the respondents. Heard. By this writ petition, the petitioner is praying for issuance of writ of mandamus directing the respondent No.2 to decide the application pending under Section 12 AA of the Income Tax Act in pursuant to the order passed by the Income Tax Appellate Tribunal(ITAT) on 13/05/2013. Learned counsel for the petitioner has drawn our attention to para – 8 of the order dated 13/05/2013 and submitted that the learned Tribunal has directed the respondent No.2 to decide the question of grant of registration certificate afresh. Considering the aforesaid, we direct the respondent No.2 to decide the application for registration of Trust under Section 12AA of the ITAT, within a period of one month from the date of filing of certified copy of the order. It is made here clear that we have not expressed any opinion on merits of the case. With the aforesaid, the writ petition stands disposed of. (P.K. Jaiswal)

(Alok Verma) Judge Judge

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