ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,

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WP(C)/12313/2021HC KeralaKLHC01033410202118 June 2021Author: HONOURABLE MR.JUSTICE V.G.ARUN5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the limited relief sought by the petitioner, disposed of the writ petition by directing the 2nd respondent (Income Tax Officer, Exemption Ward-Alappuzha) to consider Exhibit P7, the rectification application, and pass orders thereon as expeditiously as possible, and at any rate, within three months from the date of receipt of a copy of the judgment. The Court further directed that recovery proceedings pursuant to Exhibit P6 shall be kept in abeyance until orders are passed on Exhibit P7. The petitioner is required to furnish a copy of the writ petition and the judgment to the 2nd respondent. The specific finding on the merits of the rectification application itself was not made, as the court was directing its consideration.

What were the facts?

The petitioner, Atma Bodhodaya Sangham Sree Subhananda Trust, a charitable trust registered under Section 12AA of the Income Tax Act, 1961, purchased landed properties in assessment year 2017-2018. During the processing of returns for financial year 2018-2019, the 1st respondent required translated copies of sale deeds. A mistake in the translation caused the properties to be erroneously recorded as purchased by an individual, Shree Brahmasree Devananda Gurudeva Thiruvadikal, instead of the petitioner trust. The petitioner asserts this is a translation error, citing the original Malayalam recitals. Consequently, the petitioner filed a rectification application (Exhibit P7) before the 2nd respondent to correct these mistakes. The present writ petition seeks a direction for the 2nd respondent to consider and decide Exhibit P7 promptly.

What were the issues?

1. Whether the Tribunal has the power to direct the Income Tax Officer to consider and pass orders on a rectification application expeditiously, when the application seeks to correct a factual error in the assessment proceedings arising from a translation mistake in sale deeds. Assessee's Contention: The petitioner trust contends that the sale deeds were mistakenly translated, leading to an incorrect recording of property ownership. They argue that the original Malayalam recitals clearly indicate the purchase was made by the trust. They have filed a rectification application (Exhibit P7) to correct this error and seek a direction for its expeditious disposal. Revenue's Contention: The judgment records that the learned Standing Counsel for the Income Tax Department was heard. No specific arguments or reliance on authorities by the revenue are mentioned in the judgment.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C).12313/21 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 18TH DAY OF JUNE 2021 / 28TH JYAISHTA, 1943 WP(C) NO. 12313 OF 2021 PETITIONER/S: ATMA BODHODAYA SANGHAM SREE SUBHANANDA TRUST 1,CHERUKOL,MAVELIKKARA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS SECRETARY, SWAMI GEETHANANDAN BY ADVS. HARISANKAR V. MENON MEERA V.MENON K.KRISHNA RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110 001 2 THE INCOME TAX OFFICER, EXEMPTION WARD-ALAPPUZHA, AAYAKAR BHAWAN, ALAPPUZHA-688 011 OTHER PRESENT: SC FOR CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).12313/21 2 V.G.ARUN, J. ----------------------------------------------- W.P(C).No.12313 of 2021 ----------------------------------------------- Dated this the 18th day of June, 2021

JUDGMENT The petitioner, a charitable trust registered under the provisions of Section 12AA of the Income Tax Act, 1961, had purchased certain landed properties during the assessment year 2017-2018. While processing the returns for the financial year 2018-2019, the 1st respondent directed the petitioner to produce translated copies of the sale deeds and the translated copies were produced. Due to a mistake in the translation, the properties were shown to have been purchased by Shree Brahmasree Devananda Gurudeva Thiruvadikal in his individual name and not for the petitioner trust. Relying on the Malayalam recital in the documents, the petitioner contends that the translation is obviously a mistake. The petitioner has filed Exhibit P7 rectification application before the 2nd respondent seeking to correct the mistakes. The prayer in this writ petition is to direct the 2nd respondent to consider and pass orders on Exhibit P7 expeditiously.

2.

I have heard the learned Standing Counsel for the Income Tax Department also. Considering the limited relief sought, the writ petition is disposed of directing the 2nd respondent to consider Exhibit P7 and pass orders thereon as expeditiously as possible and at any rate, within three months from the date of receipt of a copy of this judgment. Till orders are passed on Exhibit P7, recovery proceedings pursuant to Exhibit P6 shall be kept in abeyance. The petitioner shall produce a copy of the writ petition along with the copy of the judgment before the 2nd respondent. V.G.ARUN, JUDGE vgs

Appendix — schedule of exhibits
APPENDIX OF WP(C) 12313/2021 PETITIONER'S EXHIBITS Exhibit P1 COPY OF THE REGISTRATION CERTIFICATE U/S 12AA OF THE INCOME TAX Exhibit P2 COPY OF THE TRUST DEED OF THE PETITIONER Exhibit P4(A) COPY OF TRANSLATION OF EXT.P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR Exhibit P4(B) COPY OF TRANSLATION OF EXT.P3(B) DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI Exhibit P4 (C) COPY OF TRANSLATION OF EXT.P3(C) DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR Exhibit P4(D) COPY OF TRANSLATION OF EXT.P3(D) DOCUMENT NO.6616/17 EXECUTED BY SARASWATHY Exhibit P4(E) COPY OF TRANSLATION OF EXT.P3(E) DOCUMENT NO.269/18 EXECUTED BY BHAYI Exhibit P4(F) COPY OF TRANSLATION OF EXT.P3(F) DOCUMENT NO.856/17 EXECUTED BY SHANTHA Exhibit P5 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT Exhibit P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 Exhibit P7 COPY OF THE RECTIFICATION APPLICATION FILED BEFORE THE RESPONDENTS Exhibit P3 COPY OF DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON Exhibit P3(A) DOCUMENT NO.1268/17 EXECUTED BY RESHMI HARIKUMAR WP(C).12313/21 5 Exhibit P3 (B) COPY OF DOCUMENT NO.1439/17 EXECUTED BY RADHAKRISHNAN NAIR & UDAYAKUMARI Exhibit P 3 (C) COPY OF DOCUMENT NO.1457/17 EXECUTED BY MURALIDHARAN NAIR Exhibit P3 (D) COPY OF DOCUMENT NO.6616/17 EXECUTED BY SARASWATHY Exhibit P3 (E) COPY OF DOCUMENT NO.269/18 EXECUTED BY BHAYI Exhibit P3(F) COPY OF DOCUMENT NO.856/17 EXECUTED BY SANTHA Exhibit P4 COPY OF TRANSLATION OF EXT. P3 DOCUMENT NO.1329/17 ISSUED BY S/SHREE BINU WILLIAM AND V JOHNSON

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