THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST vs. THE COMMISSIONER OF INCOME TAX

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WP(C)/34355/2018HC KeralaKLHC01079154201813 February 2019Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 pages
AI SummaryRemanded

What did the High Court hold?

The Court noted that pending the writ petition, the authorities had granted retrospective approval to the petitioner's Provident Fund Trust with effect from March 31, 2010. In light of this development, the petitioner sought consideration of their applications for rectification under Section 154 of the Income Tax Act, 1961. The Standing Counsel for the revenue assured the Court that these applications would be considered expeditiously, taking into account the retrospective approval. Consequently, the Court disposed of the writ petition with these assurances. The issue of compensation for hardship was not explicitly decided but implicitly addressed by the expeditious consideration of rectification applications.

What were the facts?

The petitioner, Thiruvananthapuram District Cooperative Bank Employees Provident Fund Trust, filed a writ petition seeking a mandamus to direct the Commissioner of Income Tax to allow their request for recognition of their provident fund trust. They also sought compensation for hardship due to delay. Pending the petition, the authorities passed an order (Ext. P12) granting retrospective approval to the Trust with effect from March 31, 2010. Following this retrospective approval, the petitioner submitted applications (Exts. P13 to P15) for rectification under Section 154 of the Income Tax Act, 1961. The Standing Counsel for the respondents assured the Court that these applications would be considered expeditiously in light of the retrospective approval.

What were the issues?

1. Whether the petitioner is entitled to recognition of its provident fund trust. (Question of law) 2. Whether the petitioner is entitled to compensation for hardship due to delay in passing orders. (Question of law) Assessee's arguments: The petitioner sought a mandamus for recognition of the provident fund trust and compensation for hardship. They relied on the subsequent retrospective approval granted by the authorities. Revenue's arguments: The revenue did not explicitly record arguments. However, their counsel assured the Court that the applications for rectification would be considered expeditiously in light of the retrospective approval.

Which sections of the Income-tax Act were involved?

Section 154

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 DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 34355 of 2018 PETITIONER: THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST REPRESENTED BY ITS MANAGING TRUSTEE, S.KUMAR, AGED 55, S/O SREEDHARAN NAIR, SANKAR, SWATHI NAGAR, PEROORKADA P.O. TRIVANDRUM 695 005. BY ADV. SMT.MARY BENJEMIN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. 2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) TRIVANDRUM OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (1) RANGE-2, TRIVANDRUM, AAYAKAR BAHVAN, KOWDIAR, TRIVANDRUM-695 003. BY ADVS. SRI.CHRISTOPHER ABRAHAM, SC SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 34355 of 2018

JUDGMENT Initially, the petitioner filed this writ petition seeking the following reliefs:

1.

To issue an order of mandamus directing the 1st respondent to pass orders allowing the request made in Exhibit P1

2.

To declare that petitioner is entitled to recognition of provident fund trust.

3.

To issue an order directing the respondents to compensate for the hardship petitioner is facing because of the delay is passing orders requested as per Exhibit P1

4.

To grant such other relief as this Honourable Court may deem fit to grant in the circumstances of the case.

5.

To award to the petitioner the cost in these proceedings.

2.

Pending the writ petition, the authorities passed the Ext. P12 order granting retrospective approval, that is, with effect from 31.03.2010 for the petitioner- Provident Fund Trust.

3.

Now in the light of Ext.P12 retrospective approval, the petitioner wants the respondent authorities to consider the Exts.P13 to P15 applications for rectification under Section 154 of the Income Tax Act, 1961. 4. In response to the submissions made by the petitioner's

-3- counsel, the learned Standing Counsel assures the Court that the authorities will consider the petitioner's Exts.P13 to P15 expeditiously, keeping in view the Ext. P12. I, accordingly disposed of the writ petition. DAMA SESHADRI NAIDU JUDGE JS/13.02

-4-

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE APPLICATION DATED 30.3.2010 SUBMITTED BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF LETTER DATED 19.11.2013 SENT TO THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 28.11.2013 SUBMITTED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE REMINDER DATED 22.12.2017 SENT BY THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 16.7.2018 OF THE 2ND RESPONDENT SENT TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE REPLY DATED 24.7.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE REMINDER DATED 23.8.2018 SENT BY THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 06.6.2011. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 22.10.2018 SENT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P10 TRUE COPY OF THE LETTER DATED 05.11.2018 SENT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P11 TRUE COPY OF THE REPLY DATED 27.11.2018 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 12.12.2018 OF THE 1ST RESPONDENT EXHIBIT P13 TRUE COPY OF THE REQUEST DATED 07.01.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013- 2014 EXHIBIT P14 TRUE COPY OF THE REQUEST DATED 07.01.2019 -5- WP(C).No. 34355 of 2018 SUBMITTEDBY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014- 2015 EXHIBIT P15 TRUE COPY OF THE REQUEST DATED 07.01.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015- 2016

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