DISTRICT TOURISM PROMOTION COUNCIL, WAYANAD. V. INCOME TAX OFFICER

WP(C)/14414/2025

AI Insights

The District Tourism Promotion Council, Wayanad, challenged the assessment orders for the years 2019-2020 and 2020-2021, arguing that it is not a taxable entity as per the Income Tax Act, 1961, and was established under a gubernatorial order. The petitioner contended that despite these facts, substantial tax was assessed against it. The court, after hearing both parties, concluded that the issues raised were subject to appreciation of documents and facts, which are typically addressed through the statutory appeal process under the Income Tax Act, 1961. Therefore, the court dismissed the writ petition, advising the petitioner to seek relief through the appropriate appellate forum.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746804 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-04-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: KEERTHIVAS GIRI; P G JAYASHANKAR
• Assessee Lawyers: JOSEPH RODRIGUES; RINU JOSE
• Keywords: Appeal; Jurisdiction; Tax assessment; Statutory remedies
• Section: 147; 148; 144; 142(1); 271B; 270A; 131(1); 272A(1)(d); 156; 10(20); 226; 2(20)

Judgement Text

" WP(C) NO. 14414 OF 2025 1 2025:KER:30304 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 14414 OF 2025 PETITIONER(S): DISTRICT TOURISM PROMOTION COUNCIL, WAYANAD. COLLECTRATE, CIVIL STATION, KALPETTA NORTH, WAYANAD DISTRICT, PIN – 673 122. REPRESENTED BY MEMBER SECRETARY BY ADVS. JOSEPH JERARD SAMSON RODRIGUES RINU JOSE RESPONDENT(S): 1 INCOME TAX OFFICER WARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, WAYANAD DISTRICT, PIN – 673 122. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX MANANCHIRA, KOZHIKODE, KOZHIKODE DISTRICT, PIN – 673 002. 3 THE ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 001. REPRESENTED BY THE INCOME TAX OFFICER 4 CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI, PIN - 110001. REPRESENTED BY ITS CHAIRMAN BY ADV KEERTHIVAS GIRI SRI.P.G.JAYASHANKAR, SR. SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14414 OF 2025 2 2025:KER:30304 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.14414 of 2025 …................................................ Dated this the 8th day of April, 2025 JUDGMENT Petitioner challenges Ext.P20 and Ext.P23 assessment orders for the assessment years 2019-2020 and 2020-2021. 2. According to the petitioner, District Tourism Promotion Council, is not an entity that can be assessed to tax, as it has been formed under the order of the Governor of Kerala by virtue of Ext.P1 dated 28.07.1988. It is also stated that the petitioner falls within the category defined under Section 2(20) of the Income Tax Act, 1961. Despite the above, petitioner has been assessed a huge amount of tax, and hence, the jurisdiction under Article 226 of the Constitution of India has been invoked. 3. Having heard Sri.Joseph Jerard Samson Rodrigues, the learned counsel for the petitioner, as well as Sri.Keerthivas Giri, the learned Standing counsel for the Income Tax Department, I am of the view that the assessment orders impugned before this Court are matters which can be challenged in an appeal, as per the provisions of the income Tax Act, 1961. Since the issues raised require appreciation of documents and facts, I am of the view that the petitioner ought to be relegated to pursue its statutory remedies. WP(C) NO. 14414 OF 2025 3 2025:KER:30304 4. Accordingly, this writ petition is dismissed reserving the liberty of the petitioner to prefer an appeal in accordance with law. Since the petitioner has already approached this Court, a period of 30 days is granted to the petitioner to prefer an appeal. If the petitioner prefers an appeal, within the said time, the appellate authority shall not dismiss the appeal on the grounds of limitation, considering the peculiar circumstances as well as the nature of the assessee. With the above observation, this writ petition is dismissed. sd/- BECHU KURIAN THOMAS JUDGE AMV/08/04/2025 CORRIGENDUM DATED 09.04.2025 The words “Section 2(20)” shown in the second paragraph of this judgment shall stand deleted and substituted with the words “Section 10(20)”. sd/- BECHU KURIAN THOMAS JUDGE AMV/09/04/2025 WP(C) NO. 14414 OF 2025 4 2025:KER:30304 APPENDIX OF WP(C) 14414/2025 PETITIONER EXHIBITS EXHIBIT-P1 TRUE PHOTOCOPY OF THE ORDER G.O.(P) NO. 254/88/GAD DATED, TRIVANDRUM, 28.7.1988, ISSUED BY THE SECRETARY TO GOVERNMENT OF KERALA (BY ORDER OF THE GOVERNOR) EXHIBIT-P2 TURE PHOTOCOPY OF THE CERTIFICATE OF REGISTRATION DATED 03.05.1989 WITH SERIAL NO. 44/1989 ISSUED BY THE DISTRICT REGISTRAR (GENERAL), (REGISTRAR OF SOCIETIES) WAYANAD EXHIBIT-P3 TRUE PHOTOCOPY OF THE ORDER NO. 164/2020/TOURISM DATED 08.05.2020, ISSUED BY THE ADDITIONAL SECRETARY, (BY ORDER OF THE GOVERNOR) GOVERNMENT OF KERALA EXHIBIT-P4 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/AST/F/148A(SCN)2021- 22/1041150864(1) DATED 21.03.2022, UNDER CLAUSE (B) SECTION 148A OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2018-2019 EXHIBIT-P5 TRUE PHOTOCOPY OF THE REPLY LETTER NO. T1-99/2014-DTPC DATED 26.03.2022 OF THE CHAIRPERSON & DISTRICT COLLECTOR, DTPC WAYANAD EXHIBIT-P6 TRUE PHOTOCOPY OF THE ORDER WITH DIN & NOTICE NO.ITBA/AST/F/148A/2022-23/1042907837(1) DATED 29.04.2022, UNDER CLAUSE (D) OF SECTION 148A OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2018-2019 EXHIBIT-P7 TRUE PHOTOCOPY OF THE ORDER WITH DIN & NOTICE NO.ITBA/AST/F/148A/2023-24/1051868722(1) DATED 05.04.2023, UNDER CLAUSE (D) OF SECTION 148A OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2019-2020. EXHIBIT-P8 TRUE PHOTOCOPY OF THE CONFIRMATION LETTER DATED 27.06.2024 OF THE DISTRICT COLLECTOR & CHAIRPERSON OF THE DTPC WAYANAD. WP(C) NO. 14414 OF 2025 5 2025:KER:30304 EXHIBIT-P9 TRUE PHOTOCOPY OF THE APPLICATION FOR ALLOTMENT OF PERMANENT ACCOUNT NUMBER IN FORM NO. 49A DATED 02.07.2024, SUBMITTED BY THE DISTRICT COLLECTOR & CHAIRPERSON, DTPC WAYANAD, TO THE INCOME TAX DEPARTMENT EXHIBIT-P10 TRUE PHOTOCOPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 30.08.2023, FOR THE ASSESSMENT YEAR 2019-2020 ISSUED BY THE CPC, INCOME TAX DEPARTMENT, BANGALURU EXHIBIT-P11 TRUE PHOTOCOPY OF THE NEW E-PERMANENT ACCOUNT NUMBER (E-PAN CARD NO. AAAGD4731N) ISSUED ON 14.07.2024 BY THE INCOME TAX DEPARTMENT WITH SHOWING THE DATE OF INCORPORATION/FORMATION AS 03.05.1989. EXHIBIT-P12 TRUE PHOTOCOPY OF THE LETTER DATED 30.08.2024 OF THE DTPC WAYANAD, ADDRESSED TO THE INCOME TAX OFFICER, WARD-I, KALPETTA, WAYANAD, INTIMATING THE SURRENDER OF OLD PAN AACAD0466G TO THE INCOME TAX DEPARTMENT EXHIBITP13 TRUE PHOTOCOPY OF THE STATEMENT DATED 09.12.2024 SUBMITTED BY THE MANAGER ACCOUNTS OF THE DTPC WAYANAD, TO THE MEMBER SECRETARY DTPC WAYANAD EXHIBIT-P14 TRUE PHOTOCOPY OF THE SUMMONS UNDER SECTION 131(1) OF THE INCOME TAX ACT, 1961 WITH DIN & NOTICE NO. INSIGHT/VER/02/131(1)/2024- 25/5119121848670001 DATED 12.12.2024, ISSUED BY THE INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI EXHIBIT-P15 TRUE PHOTOCOPY OF THE STATEMENT DATED 19.12.2024 OF THE MANAGER-ACCOUNTS OF THE DTPC WAYANAD, SUBMITTED TO THE MEMBER SECRETARY, DTPC WAYANAD EXHIBIT-P16 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 01.01.2025 OF THE DISTRICT COLLECTOR & CHAIRPERSON OF THE DTPC WAYANAD EXHIBIT-P17 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE ITBA/AST/F/142(1)/2024- 25/1072356677(1) DATED 21.01.2025, UNDER SUB- SECTION (1) OF SECTION 142 OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WP(C) NO. 14414 OF 2025 6 2025:KER:30304 WARD-1, INCOME TAX DEPARTMENT, KALPETTA, WAYANAD EXHIBIT-P18 TRUE PHOTOCOPY OF THE REPLY LETTER NO. T1- 99/2014/DTPC DATED 25.01.2025, OF THE CHAIRPERSON & DISTRICT COLLECTOR, DTPC, WAYANAD, SUBMITTED TO THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD EXHIBIT-P19 TRUE PHOTOCOPY OF THE PRE-ASSESSMENT NOTICE WITH DIN & LETTER NO. ITBA/AST/F/17/2024- 25/1073135416(1) DATED 11.02.2025, UNDER SECTION 148 & 142(1) OF THE INCOME TAX ACT, 1961, WAS ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD EXHIBIT-P20 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER WITH DIN & ORDER NO. ITBA/AST/S/147/2024- 25/1073557213(1) DATED 21.02.2025, UNDER SECTION 147 READ WITH SECTION 144 OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2019-2020 WITH AN ASSESSED INCOME OF RS.20,07,350/- EXHIBIT-P21 TRUE PHOTOCOPY OF THE REPLY LETTER NO. T1- 99/2014/DTPC DATED 22.02.2025, OF THE DISTRICT COLLECTOR & CHAIRPERSON, DTPC, WAYANAD, AGAINST THE PRE-ASSESSMENT NOTICE WITH DIN & LETTER NO. ITBA/AST/F/17/2024- 25/1073135416(1) DATED 11.02.2025, SUBMITTED TO THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEARS 2019-2020 & 2020-2021 EXHIBIT-P22 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/270A/2024- 25/1074107487(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 270A OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD EXHIBIT-P23 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER WITH DIN & ORDER NO. ITBA/AST/S/147/2024- 25/1074107334(1) DATED 06.03.2025, UNDER SECTION 147 READ WITH SECTION 144 OF THE INCOME TAX ACT, 1961, IS ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2020-2021 WITH THE TOTAL WP(C) NO. 14414 OF 2025 7 2025:KER:30304 INCOME ASSESSED FOR RS.2,53,81,280/- EXHIBIT-P24 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND WITH DIN & NOTICE NO. ITBA/AST/S/156/2024- 25/1074107425(1) DATED 06.03.2025, UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2020-21, FOR RS.1,89,42,282/- EXHIBIT-P25 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/270A/2024- 25/1074134468(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 270A OF THE INCOME TAX ACT, 1961, WAS ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2019-2020 EXHIBIT-P26 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/271B/2024- 25/1074133708(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 271B OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2019-2020 EXHIBIT-P27 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/270A/2024- 25/1074107487(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 270A OF THE INCOME TAX ACT, 1961, WAS ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2020-2021 EXHIBIT-P28 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/271B/2024- 25/1074127654(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 271B OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD, FOR THE ASSESSMENT YEAR 2020-2021 EXHIBIT-P29 TRUE PHOTOCOPY OF THE NOTICE WITH DIN & NOTICE NO. ITBA/PNL/S/272A(1)(D)/2024- 25/1074127885(1) DATED 06.03.2025, UNDER SECTION 274 READ WITH SECTION 272A(1)(D) OF THE INCOME TAX ACT, 1961, ISSUED BY THE INCOME TAX OFFICER, WARD-1, KALPETTA, WAYANAD WP(C) NO. 14414 OF 2025 8 2025:KER:30304 EXHIBIT-P30 TRUE PHOTOCOPY OF THE REPLY LETTER NO. T1- 99/2014/DTPC DATED 14.03.2025 OF THE MEMBER SECRETARY, DTPC WAYANAD, IS SUBMITTED TO THE INCOME TAX OFFICER, (HEARING OFFICER), WARD- 1, KALPETTA, WAYANAD EXHIBIT-P31 TURE PHOTOCOPY OF THE LETTER DATED 07.12.2020 OF THE DISTRICT COLLECTOR, WAYANAD, ADDRESSED TO THE TAHASILDAR (LAND RECORDS), VYTHIRI, AND THE TAHASILDAR (LAND RECORDS), MANANTHAWADI EXHIBIT-P32 TRUE PHOTOCOPY OF THE LETTER NO. DCWYD/66/2023-H3 DATED 04.01.2023, OF THE DISTRICT COLLECTOR, WAYANAD, ADDRESSED TO THE MEMBER SECRETARY, DTPC WAYANAD "