M/S. PUNNYAM TRUST V. THE INCOME TAX OFFICER

WP(C)/6897/2023

AI Insights

The case involves multiple writ petitions filed by various charitable trusts against the Income Tax Department, challenging the denial of benefits under Section 11 of the Income Tax Act, 1961. The denial was due to the late submission of audit reports in Form 10B. The court referenced a circular (No.16/2022) that allows for the condonation of such delays by the Commissioners of Income Tax. The trusts were represented by a common set of advocates, and the standing counsel for the respondents was also common across the cases.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749398 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-03-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K KRISHNA
• Keywords: Audit Reports; Charitable Trusts; Condonation of delay; Form 10B
• Section: 11

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6897 OF 2023 PETITIONER: 1 M/S. PUNNYAM TRUST PUNNYAM TRUST BUILDING, T.P.PURAM, VAZHOOR, KOTTAYAM, PIN - 686505 REPRESENTED BY ITS TREASURER, RAJESH G. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRABRY BUILDING LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001 2 CENTRALISED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN - 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6913/2023, 6947/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6913 OF 2023 PETITIONER: 1 M/S. ATHURASEVA SANGHAM SACHIVOTHAMAPURAM, KOTTAYAM, PIN – 686532 REPRESENTED BY ITS SECRETARY, E. K. VIJAYAKUMAR BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001 2 CENTRALISED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI, HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6947 OF 2023 PETITIONER: 1 M/S. ETTUMANOOR EDUCATION SOCIETY ETTUMANOORAPPAN COLLEGE, CHOORAKKULANGARS, ETTUMANOOR KOTTAYAM, PIN – 686631 REPRESENTED BY ITS EXECUTIVE COMMITTEE MEMBER, HEMANT KUMAR BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER EXEMPTION WARD, INCOME TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM, PIN - 686001 2 CENTRALISED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6983 OF 2023 PETITIONER: 1 M/S. VIDYADHIRAJA EDUCATIONAL AND CHARITABLE TRUST PONNARAMTHOTTAM, MAVELIKKARA, ALAPPUZHA, KERALA, PIN – 690101 REPRESENTED BY ITS MANAGING TRUSTEE, M.N.SASIDHARAN PILLAI. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER EXEMPTION WARD, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, ALAPPUZHA, PIN - 688001 2 CENTRALISED PROCESSING CENTER INCOME TAX DEPARTMENT, 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF MARCH 2023 / 11TH PHALGUNA, 1944 WP(C) NO. 6989 OF 2023 PETITIONER: 1 M/S. KOTTAYAM TALUK MANNAM SOCIAL SERVICE SOCIETY KMC-17-698, NSS UNION OFFICE BLDNG, THIRUNAKKARA, KOTTAYAM, PIN – 686001 REPRESENTED BY ITS SECRETARY, A. M. RADHAKRISHNAN NAIR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER EXEMPTION WARD, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, ALAPPUZHA, PIN - 688001 2 CENTRALISED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN – 560100 SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2023, ALONG WITH WP(C).6897/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.6897 of 2023 & conn. cases 6 T.R. RAVI, J. ------------------------------------------------ WP(C) Nos.6897/2023, 6913/2023, 6947/2023, 6983/2023 & 6989/2023 ----------------------------------------------- Dated this the 02nd day of March, 2023 JUDGMENT The grievance in all these cases is that the benefit of Section 11 of the Income Tax Act, 1961 has not been extended to the petitioners who are Charitable Trusts, for the reason that they failed to submit the audit reports in Form 10B in time. 2. When the case is taken up today, the counsel for the respondents placed before me circular No.16/2022 dated 19.07.2022 whereby the Commissioners of Income Tax have been authorised to admit applications for condonation of delay in filing Form 10B, for the relevant assessment years. 3. In view of the above circular, it is for the petitioners to approach the Commissioners of Income WPC No.6897 of 2023 & conn. cases 7 Tax concerned with an appropriate application for condonation of delay in the submission of audit reports in Form 10B and if such applications are filed within one month from today, the same shall be considered and orders passed within one month and consequential changes made in the assessment within six months thereafter. The orders now issued and the steps for recovery initiated shall stand suspended till a decision is taken as aforesaid. The writ petition is disposed of as above. Sd/- T.R.RAVI JUDGE SKP/02-03 WPC No.6897 of 2023 & conn. cases 8 APPENDIX OF WP(C) 6897/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE STATEMENT OF INCOME FILED BY THE PETITIONER DTD. 14-03-2022 EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 14-03-2022 EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 25-11-2022 EXHIBIT P4 COPY OF ORDER OF ITAT, CHANDIGARH BENCH DTD. 29-04-2021 EXHIBIT P5 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT DTD. NIL EXHIBIT P6 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND RESPONDENT DTD. 24-01-2023 RESPONDENTS' EXHIBITS:NIL WPC No.6897 of 2023 & conn. cases 9 APPENDIX OF WP(C) 6913/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE STATEMENT OF INCOME FILED BY THE PETITIONER DTD. 31-03-2022 EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 15-03-2022 EXHIBIT P3 COPY OF THE REVISED AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 31-03-2022 EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 20-09-2022 EXHIBIT P5 COPY OF ORDER OF THE ITAT, CHANDIGARH BENCH DTD. 29-04-2021 EXHIBIT P6 COPY OF ACKNOWLEDGEMENT OF RECTIFICATION REQUEST DTD. NIL EXHIBIT P7 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND RESPONDENT DTD. 15-12-2022 EXHIBIT P8 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 16-02-2023 RESPONDENTS' EXHIBITS:NIL WPC No.6897 of 2023 & conn. cases 10 APPENDIX OF WP(C) 6947/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE STATEMENT OF INCOME FILED BY THE PETITIONER DTD. 31-03-2022 EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 15-03-2022 EXHIBIT P3 COPY OF REVISED AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 31-03-2022 EXHIBIT P4 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 23-08-2022 EXHIBIT P5 COPY IOF ORDER OF ITAT, CHANDIGARH BENCH DTD.29-04-2021 EXHIBIT P6 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT DTD. NIL EXHIBIT P7 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND RESPONDENT DTD. 16-12-2022 RESPONDENTS' EXHIBITS:NIL WPC No.6897 of 2023 & conn. cases 11 APPENDIX OF WP(C) 6983/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF RETURN OF INCOME ALONG WITH THE STATEMENT OF INCOME FILED BY THE PETITIONER DTD. 14-03-2022 EXHIBIT P2 COPY OF THE AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 14-03-2022 EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 23-08-2022 EXHIBIT P4 COPY OF ORDER OF ITAT, CHANDIGARH BENCH DTD. 29-04-2021 EXHIBIT P5 COPY OF RECTIFICATION REQUEST ACKNOWLEDGEMENT DTD. NIL EXHIBIT P6 COPY OF RECTIFICATION ORDER ISSUED BY THE 2ND RESPONDENT DTD. 06-12-2022 RESPONDENTS' EXHIBITS:NIL WPC No.6897 of 2023 & conn. cases 12 APPENDIX OF WP(C) 6989/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF RETURN OF INCOME FILED BY THE PETITIONER DTD. 12-03-2022 EXHIBIT P2 COPY OF AUDIT REPORT IN FORM 10B FILED BY THE PETITIONER DTD. 10-03-2022 EXHIBIT P3 COPY OF INTIMATION ISSUED BY THE 2ND RESPONDENT DTD. 25-11-2022 EXHIBIT P4 COPY OF ORDER OF THE ITAT, CHANDIGARH BENCH DTD. 29-04-2021 EXHIBIT P5 COPY OF RECTIFICATION APPLICATION ACKNOWLEDGEMENT DTD. NIL EXHIBIT P6 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 24-01-2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE "