Myadam Kishan Rao Charitable Trust, Rep by. Trustee Smt.Sugandha Bai Myadam V. Commissioner of Income Tax (Exemptions), Telangana, Andhra Pradesh and Odisha

WP/24005/2023

AI Insights

The case involves M/s. Myadam Kishan Rao Charitable Trust, represented by Trustee Smt. Sugandha Bai Myadam, who filed a writ petition against the Commissioner of Income Tax (Exemptions), Telangana, Andhra Pradesh, and Odisha. The petition challenged an order dated 30.06.2023 under Section 12AB(4) of the Income Tax Act, claiming it was void, illegal, and contrary to the principles of natural justice. The petitioner argued that they were denied a fair and reasonable opportunity of compliance. However, the court found that the petitioner had been actively contesting the case and had received a final show cause notice, thus had adequate opportunity to present their case. The court decided not to entertain the writ petition primarily due to the availability of an alternative statutory remedy of appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 810819 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 30-08-2023
• Assessment Year: misc
• Other Referred Cases: Harbanslal Sahnia Vs. Indian Oil Corporation
• Laws Referred To: Income-tax Act, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: A RADHA KRISHNA
• Assessee Lawyers: MANMOHAN DUNDU
• Keywords: Income Tax; Natural Justice; Statutory remedy of appeal; Writ of Mandamus
• Section: 12AB(4)

Judgement Text

"[ 3386l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 2400s OF 2023 Between: M/s. Myadam Kishan Rao Charitable Trust, Rep by. Trustee Smt.Sugandha Bai lyadam, 1O-2-26A2ffi, West Marredpally, Secunderabad, Nehrunagar, S.O.(Hyderabad), Telangana - 500026. ...PETITIONER AND Commissioner of lncome Tax (Exemptions), Telangana, Andhra Pradesh and Odisha, 2nd floor, AayakarBhawan, Basheer Bagh, Hyderabad - 5O0004. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned Order dt. 30.06.2023passed u/s 12AB(4) of the Act and intimation vide DIN No. ITBA/COM|S|9112O23- 241'1054062651 (1 ),as void, illegal, and contrary to the Provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to stay all further proceedings pursuant to the Order d1.30.06.2023 passed u/s 12AB(4) of the Act and intimation vide DIN No. ITBA/COMlsl91l2O23- 2411054062651(1), and may pass such olher order(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner : SRI MAN MOHAN DUNDU Counsel for the Respondents: MT.A.RADHA KRISHNA The Court made the following: ORDER t i i t I I I I I i I I I i : I I i I I I I I THE HON'BLE SIU JUSI'ICE P.SAM KOSII ' AND TTIE HON'I}LE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRII'PE'il't'toN No.24005 of 2023 OR.D ER: (per Hon't:ie.Sri .Iu,;ttcc tr.SAll{ KOSHy) Heard Mr.Marr Mohan Dundr-r, leamed counsel fbr the petitioner and Mr.A Radha Krishna appearing for the respondents. perused the material on rocord. l. I'hc instant wrir petition has been li lecl assail ing. the order dated 30.06.2023 passed under Secrion l2AB(4) ol-rhc Income Tax Act. by the Corrtrnissioner. of Inconrc -l.ax (Ljxemptions ), l.clangana, rr1lf,,'., Pradesh & Odisha --l - I'hcr ground ior availing lhc w,rir r.emcllv tr1. Lirc pctitroncr wis primari!-v on the ground of the petitioner being denicd oi.the principles ol'rratur:l,l Justicc ancl :.: fair and rcasonable. opp