NORKA ROOTS V. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)

WP(C)/23251/2020

AI Insights

The case involves NORKA Roots, an organization formerly known as Roots-NRK Development Initiative, which challenged an order (Ext.P11) from the Commissioner of Income Tax (Exemptions). The order was related to revision applications under Section 264 of the Income Tax Act for various assessment years. The petitioner argued that the order was passed without a hearing, violating the principles of natural justice. The court agreed with the petitioner, quashing the order and instructing the 3rd respondent to conduct a fresh hearing and issue a new order.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 764461 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-11-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN
• Keywords: Income Tax Exemptions; Natural Justice; Revision application
• Section: 264

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF NOVEMBER 2020 / 22ND KARTHIKA, 1942 WP(C).No.23251 OF 2020(F) PETITIONER/S: NORKA ROOTS (FORMERLY KNOWN AS ROOTS-NRK DEVELOPMENT INITIATIVE), NORKA CENTRE, NEAR GOVT.GUEST HOUSE, THYCAUD P.O., THIRUVANANTHAPURAM-695 014, REP. BY ITS CHIEF EXECUTIVE OFFICER. SHRI. K.HARIKRISHNAN NAMBOOTHIRI BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) AAYKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003 2 THE COMMISSIONER OF INCOME TAX AAYKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003 3 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) SAN JUAN TOWERS, BEHIND C.R.BUILDING, ERNAKULAM, COCHIN-682 018 OTHER PRESENT: SC ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23251 OF 2020(F) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P11 common order of the 3rd respondent in revision applications that were preferred by the petitioner under Section 264 of the Income Tax Act. In the writ petition, the main challenge against Ext.P11 order is that before passing the said order, the petitioner was not heard by the 3rd respondent. 2.I have heard the learned counsel appearing for the petitioner and also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, and finding that the 3rd respondent while passing Ext.P11 order did not hear the petitioner, I am of the view that Ext.P11 order cannot be legally sustained in as much as it is vitiated by a non- compliance with the rules of natural justice. Accordingly, I quash Ext.P11 order and direct the 3rd respondent to pass fresh orders in the matter, after hearing the petitioner. To enable the 3rd respondent to do so, I direct the petitioner to appear before the 3rd respondent at 11:00 AM on 30.11.2020 either through physical appearance or through video conferencing, as the case maybe. The 3rd respondent shall pass fresh orders as directed within a month thereafter. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ WP(C).No.23251 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 20.12.2002 ISSUED BY THE REGISTRAR OF COMPANIES, KERALA EXHIBIT P2 TRUE COPY OF THE AMENDED CERTIFICATE OF REGISTRATION DATED 24.05.2005 ISSUED BY THE REGISTRAR OF COMPANIES, KERALA EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2015 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITH DEMAND NOTICE. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 31.3.2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITH DEMAND NOTICE EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER DATED 15.3.2015 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 10.3.2016 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER DATED 29.3.2017 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P8 TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2018 ISSUED BY TE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), THIRUVANANTHAPURAM, FOR AY 2016-17 EXHIBIT P9 TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P9 (A) TRUE COPY OF REVISION APPLICATION U/S.264 WP(C).No.23251 OF 2020(F) 4 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P9 (B) TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P9 (C) TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P9 (D) TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P9 (E) TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P10 TRUE COPY OF THE REPRESENTATION DATED 12.6.2020 SENT BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P11 TRUE COPY OF THE ORDER NO.ITBA/COM/F/17/2020 21/1027433139(1) DATED 3.7.2020 ISSUED BY THE 3RD RESPONDENT "