AZ � HARUL ULOOM CHARITABLE TRUST V. THE COMMISSIONER OF INCOME-TAX (EXEMPTION)

WP(C)/12204/2023

AI Insights

The case involves the Az-Harul Uloom Charitable Trust, represented by its chairman, Mr. Ma Moosa, challenging an order (Ext.P16) issued by the Income Tax authorities. The petitioner argued that the order was arbitrary, illegal, and without jurisdiction, and it violated the principles of natural justice as the petitioner was not heard prior to the issuance of the order. The Standing Counsel acknowledged procedural improprieties, leading to the court's decision to set aside the order and mandate a re-hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 726064 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-04-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: NITISH SHENOY; SHERRY OOMMEN
• Keywords: Arbitrary; Illegal; Violation of Principles of Natural Justice; Without jurisdiction; Procedural improprieties
• Section: 154; 143(1); 12A; 221(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 WP(C) NO. 12204 OF 2023 PETITIONER: AZ - HARUL ULOOM CHARITABLE TRUST REPRESENTED BY ITS CHAIRMAN, MR MA MOOSA AZHAR NAGAR MARAMPILLY PO ALUVA AZHAR NAGAR, ERNAKULAM, KERALA, PIN - 683107 BY ADVS. NITISH SATHESH SHENOY SHERRY SAMUEL OOMMEN RESPONDENTS: 1 THE COMMISSIONER OF INCOME-TAX (EXEMPTION) SANJUAN TOWER, BEHIND CR BUILDING KOCHI, PIN - 682018 2 THE DEPUTY COMMISSIONER INCOME-TAX (CPC), BANGALORE, PIN - 560500 3 THE INCOME TAX OFFICER (EXEMPTIONS) SAN JUAN TOWERS, 2ND FLOOR, BEHIND CR BUILDING, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12204 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.12204 of 2023 -------------------------------------------- Dated this the 13th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. The petitioner has challenged Ext.P16 order on the ground that it is arbitrary, illegal and without jurisdiction and that it has been issued in violation of principles of natural justice. It is submitted that the petitioner was not heard. 2. The Standing Counsel fairly submitted that there appears to be some procedural improprieties. In the result the writ petition is allowed. Ext.P16 is set aside. The respondents shall pass fresh orders after hearing the petitioner within four months from the date of receipt of a copy of this judgment. Sd/- T.R.RAVI JUDGE LEK WP(C) NO. 12204 OF 2023 3 APPENDIX OF WP(C) 12204/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE TRUST DEED DATED 17.11.1990 Exhibit P2 TRUE COPY OF APPROVAL GRANTED UNDER SECTION 12A OF ACT DATED 10.04.1992 Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT PAGE OF THE RETURN OF INCOME FILED BY THE PETITIONER FOR AY 2017-18 ON 26.03.2018 Exhibit P4 TRUE COPY OF THE AUDIT REPORT IN FORM NO 10B DATED 30.09.2017 Exhibit P5 TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) OF THE ACT DATED 25.03.2019 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE ORDER UNDER SECTION 154 OF THE ACT DATED 07.06.2019 ISSUED BY THE 2ND RESPONDENT Exhibit P7 TRUE COPY OF THE ORDER UNDER SECTION 154 OF THE ACT DATED 15.07.2019 ISSUED BY THE 2ND RESPONDENT Exhibit P8 TRUE COPY OF THE GRIEVANCE DATED 19.07.2019 SUBMITTED BY PETITIONER Exhibit P9 TRUE COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED 24.07.2019 (WITHOUT ANNEXURES) WITH THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF THE REMINDER LETTER DATED 18.02.2020 SUBMITTED TO THE 3RD RESPONDENT. Exhibit P11 TRUE COPY OF THE REMINDER LETTER DATED 05.06.2020 SUBMITTED TO THE 3RD RESPONDENT. WP(C) NO. 12204 OF 2023 4 Exhibit P12 TRUE COPY OF THE PETITION SEEKING CONDONATION FILED BY THE PETITIONER DATED 21.03.2020 Exhibit P13 A TRUE COPY OF THE LETTER DATED 02.06.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P14 TRUE COPY OF THE NOTICE DATED 04.12.2020 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 221(1) OF THE ACT Exhibit P15 TRUE COPY OF THE REPLY DATED 15.12.2020 FILED BY THE PETITIONER Exhibit P16 TRUE COPY OF THE ORDER DATED 28.01.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P17 TRUE COPY OF THE APPLICATION DATED 25.10.2021 FILED UNDER THE RIGHT TO INFORMATION ACT, 2005 Exhibit P18 A TRUE COPY OF THE REPLY DATED 18.11.2021 Exhibit P19 A TRUE COPY OF THE AFFIDAVIT OF MSSRS SIND & ASSOCIATES DATED 21.03.2023 Exhibit P20 TRUE COPY OF CIRCULAR NO 10/2019 DATED 22.05.2019 "