AMALRAJ.J V. THE PRL.CHIEF COMMISSIONER OF INCOME TAX(EXEMPTION)

WP(MD)/1455/2021

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The case W.P.(MD) No.1455 of 2021 involved a writ petition filed by J. Amalraj under Article 226 of the Constitution of India. The petition sought to declare a communication from the CSI Thoothukudi - Nazareth Diocese, which fixed an amount of Rs.600 for election purposes to the committee and councils, as null and void. Additionally, it requested the respondents to take appropriate action under the provisions of the Income Tax and Companies Act based on the petitioner's representation dated 08.01.2021. The respondents included various officials from the Income Tax Department, the Registrar of Companies, and representatives from the Church of South India. However, before the court could deliberate on the substantive issues, the petitioner decided to withdraw the petition.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 753542 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 19-04-2021
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEYASINGH; J SOLOMON
• Assessee Lawyers: R MAHESWARAN
• Keywords: Companies Act; Income Tax; Writ of Declaration; Election to the committee and councils

Judgement Text

"W.P .(MD) No.1455 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.04.2021 CORAM: THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH W.P.(MD) No.1455 of 2021 and W.M.P.(MD) Nos.1246 & 1248 of 2021 (Through Video Conference) J.Amalraj ...Petitioner Vs. 1) The Principal Chief Commissioner of Income Tax (Exemption) Room No.2503, E-2 Block, Civic Centre, Minto Road, New Delhi. 2) Income Tax Officer (HQ)(Public Relations), Grievance Cell Office of the Principal Chief Commissioner of Income Tax 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034 3) The Income Tax Officer, Ward No.3, Thoothukudi. 4) The Registrar of Companies, Ministry of Corporate Affairs, Block No.6, 'B' Wing, II Floor, Shastri Bhavan, D.No.26, Haddows Road, Chennai 600 006 5) The Most Rev.Moderator, Church of South India No.5, Whites Road, Royapettah, Chennai 600 014 6) The Deputy Moderate, Convener Amendment Committee, Church of South India, No.5, Whites Road, Royapettah, Chennai 600 014 7) The General Secretary, Church of South India No.5, Whites Road, Royapettah, Chennai 600 014 8) The CSI Thoothukudi- Nazareth Diocese, Rep. through its Treasurer, No.100, Beach Road, Thoothukudi. 1/3 https://hcservices.ecourts.gov.in/hcservices/ W.P .(MD) No.1455 of 2021 9) The Bishop, CSI Thoothukud-Nazareth Diocese, No.100, Beach Road, Thoothukudi. 10) The Lay Secretary, CSI Thoothukud-Nazareth Diocese, No.100, Beach Road, Thoothukudi. 11) The Clerical Secretary, CSI Thoothukud-Nazareth Diocese, No.100, Beach Road, Thoothukudi. 12) Arul Jothi Kirubah ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Declaration, declaring the communication of the respondent no.8 in TNDT/HC/34 (12-20) fixing the Sangam in CSI Thoothukudi - Nazareth Diocese at the amount of Rs.600 (six hundred rupees) for the purpose of election to the committee and councils as null and void and further directing the respondents no.1 to 4 to take appropriate action under the provision of Income Tax and Companies Act considering petitioner's representation dated 08.01.2021 . For Petitioner : Mr.R.Maheswaran For R-4 : Mr.Jeyasingh, Special Pleader, Central Government of India. For RR 8 to 12 : Mr.J.Kingsly Solomon O R D E R The learned counsel appearing for the petitioner seeks permission of this Court to withdraw this Petition. He also submitted a letter dated 23.03.2021 to that effect. 2. In view of the above, the Writ Petition stands dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (CS III) // True Copy // / /2021 Sub Assistant Registrar(CS) 2/3 https://hcservices.ecourts.gov.in/hcservices/ W.P .(MD) No.1455 of 2021 NOTE: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. TO 1) The Principal Chief Commissioner of Income Tax (Exemption) Room No.2503, E-2 Block, Civic Centre, Minto Road, New Delhi. 2) Income Tax Officer (HQ)(Public Relations), Grievance Cell Office of the Principal Chief Commissioner of Income Tax 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034 3) The Income Tax Officer, Ward No.3, Thoothukudi. 4) The Registrar of Companies, Ministry of Corporate Affairs, Block No.6, 'B' Wing, II Floor, Shastri Bhavan, D.No.26, Haddows Road, Chennai 600 006 +1 CC to M/s.J.KINGSLY SOLOMON, Advocate ( SR-16578[F] dated 20/04/2021 ) +1 CC to M/s.R.MAHESWARAN, Advocate ( SR-16835[F] dated 21/04/2021 ) +1 CC to M/s.S.JEYASINGH, Advocate ( SR-16434[F] dated 19/04/2021 ) Order made in W.P.(MD) No.1455 of 2021 Dated: 19.04.2021 AS(08.06.2021)3P 8C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "