ST. ANGELA SOPHIA SENIOR SECONDARY SCHOOL vs. INCOME TAX OFFICER

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5686/2023 St. Angela Sophia Senior Secondary School, Outside Ghat Gate, Jaipur Represented By Its Principal And Authorized Signatory Sister Rosaline Mathew ----Petitioner Versus 1. Income Tax Officer, Exemption Ward 1, Jaipur Kailash Tower, Satya Vihar, Greater Kailash Colony, Vidhayak Nagar, Lalkothi, Jaipur 2. Additional Commissioner Of Income Tax, Exemption, Jaipur Kailash Tower, Satya Vihar, Greater Kailash Colony, Vidhayak Nagar, Lalkothi, Jaipur 3. Commissioner Of Income Tax, Exemption, Jaipur Kailash Tower, Satya Vihar, Greater Kailash Colony, Vidhayak Nagar, Lalkothi, Jaipur 4. The National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi ----Respondents For Petitioner(s) : Mr. C.P. Ramaswami, Advocate Mr. Siddharth Ranka, Advocate Mr. M. Iqbal, Advocate Mr. Saurav Harsh, Advocate Ms. Shivangi Mewal, Advocate Ms. Apeksha Bapna, Advocate Mr. Rohan Chatter, Advocate For Respondent(s) : Mr. C.S. Sinha, Advocate for Mr. R.D. Rastogi, Additional Solicitor General of India Mr. Shantanu Sharma, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 13/04/2023 Heard on admission. (Uploaded on 06/05/2023 at 09:29:58 AM) (Downloaded on 30/10/2026 at 10:27:27 AM)

(2 of 4) [CW-5686/2023] When this Court had raised an issue with regard to maintainability of the writ petition on the ground that the order of assessment is appeallable and the writ petitioner has a statutory remedy of appeal, learned counsel appearing for the writ petitioner would submit that petition has been filed directly before this Court without availing alternative remedy as the initiation of proceedings and the order of assessment is without jurisdiction. According to the learned counsel for the writ petitioner though in previous years as also in subsequent years, the Assessing Officer has accepted the case of the petitioner that it is not amenable to assessment nor liable to pay any income tax, in respect of the year under question, a different view has been taken which is not permissible under the law in view of the decision in the case of Sardar Vallabhbhai Patel Education Society Versus Income Tax Officer, Ward 2, 2022(5) TMI 1159. Reliance has also been placed on the decision in the case of Rithala

Education

Society

Applicant

Society Running/Owning Citizen Model School Rithala Versus Union of India & Others, 2022 (8) TMI 916 delivered by the Delhi High Court. It is stated that the educational society received entire fee by different schools including the petitioner. The entire amount fee is duly declared in its books of accounts and return by the society on which it is assessed to income tax. Large number of documents in this regard were submitted before the Authority but Authority did not even care to look into those documents and has passed mechanical order by way of assessment after drawing mechanical proceedings under Section 148A followed by notice of re- (Uploaded on 06/05/2023 at 09:29:58 AM) (Downloaded on 30/10/2026 at 10:27:27 AM)

(3 of 4) [CW-5686/2023] assessment under Section 148 of the Income Tax Act. He would also submit that the fundamental facts on which jurisdiction is assumed, is to reflect, then the very assumption of jurisdiction is rendered invalid. Since the society had opened more than one account in the name of different schools which it was running, different accounts were to be opened for conveyance of official business and transactions. Merely because a separate PAN has been allotted in the name of petitioner school, petitioner’s school cannot be said to have suppressed income which escaped assessment. It is also submitted that in any case the assessment order is completely silent on the issue regarding entire fee collected by the petitioner through its account transferred in the account in the name of the society and duly disclosed and assessed to income by the respondents against the society. All these aspects have not been considered. On prima-facie consideration, it is found that the petitioner has placed on record information relating to assessment of the education society, which has disclosed entire fee collected in different schools including the petitioner, which is declared in its books of accounts and returns and on which basis the society has been assessed to income tax and further taking into consideration that despite disclosure of the aforesaid facts and documents, Assessing Authority has not taken the same into consideration and assumed jurisdiction though in the previous years, it has been consistently held that the petitioner was not amenable to assessment, nor liable to pay any income tax, it is directed that till the next date of hearing, no coercive steps shall be taken against the petitioner by the respondents. (Uploaded on 06/05/2023 at 09:29:58 AM) (Downloaded on 30/10/2026 at 10:27:27 AM)

(4 of 4) [CW-5686/2023] Issue notice to the respondents. Mr. C.S. Sinha, Advocate under instructions from Mr. R.D. Rastogi, Additional Solicitor General & Mr. Shantanu Sharma, Advocate have appeared and takes notice on behalf of the respondents. Service of notice on respondents is treated as complete and issuance of notice is waived. Copy of petition along with annexures has been supplied to learned counsel for the respondents. Reply may be filed by the respondents within six weeks and the case be listed thereafter along with D.B. Civil Writ Petition No.5662/2023 for further orders. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Sanjay Kumawat-21 Powered by TCPDF (www.tcpdf.org) (Uploaded on 06/05/2023 at 09:29:58 AM) (Downloaded on 30/10/2026 at 10:27:27 AM)