SR EDUCATIONAL AND CHARITABLE TRUST V. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

WP(C)/8771/2018

AI Insights

The case involves the SR Educational and Charitable Trust, represented by its chairman R Shaji, who filed a writ petition against the Deputy Commissioner of Income Tax (TDS) and several banks. The petitioner challenged the inaction of the Deputy Commissioner in responding to their rectification applications concerning the assessment orders for the years 2011-12 to 2014-15. The assessment orders were issued by the Deputy Commissioner, and the petitioner sought rectification, which was not addressed in a timely manner. The court heard the arguments from both sides and decided to direct the Deputy Commissioner to make a decision on the rectification applications within a specified timeframe.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755264 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2018
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A KUMAR; CHRISTOPHER ABRAHAM; K K JOHN
• Assessee Lawyers: M R RAJESH; E S SANDHYA
• Keywords: Assessment Order; Income Tax; Rectification petition; TDS
• Section: 226(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 15TH DAY OF MARCH 2018 / 24TH PHALGUNA, 1939 WP(C).No. 8771 of 2018 PETITIONER SR EDUCATIONAL AND CHARITABLE TRUST DIVYAPRABHA, MARAPPALAM, PATTOM, THIRUVANANTHAPURAM DISTRICT, PIN - 695 004 REPRESENTED BY ITS CHAIRMAN R SHAJI. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENT: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN 695 003. 2. THE ASSISTANT GENERAL MANAGER THE SOUTH INDIAN BANK LTD, CORPORATE BRANCH, HOTEL SAFA INTERNATIONAL BUILDING, TC 25/1075, NEAR ARISTO JUNCTION, EAST THAMPANOOR, THIRUVANANTHAPURAM - 695 014. 3. THE MANAGER THE SOUTH INDIAN BANK LTD, SREEKARYAM BRANCH, BROTHERS TOWER, KALLAMPALLY JUNCTION, THIRUVANANTHAPURAM - 695 017. 4. THE CHIEF MANAGER THE STATE BANK OF INDIA, VARKALA BRANCH, SHAMS COMPLEX, STATION ROAD, VARKALA P.O, THIRUVANANTHAPURAM DISTRICT - 695 141. 5. THE SENIOR MANAGER THE FEDERAL BANK LTD, VAKKOM BRANCH, VAKKOM P.O, THIRUVANANTHAPURAM DISTRICT - 695 308. R4 BY ADV. SRI.A.KUMAR, SC, SBI R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R BY SRI.K.K.JOHN,SC,SOUTH INDIAN BANK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8771 of 2018 (V) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. DCIT(TDS)/TVM/TVDS02308F/201(1)/2017-18 DATED 31.07.2017 FOR THE ASSESSMENT YEARS 2011-12 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P1(a) TRUE COPY OF THE ASSESSMENT ORDER NO. DCIT(TDS)/TVM/TVDS02308F/201(1)/2017-18 DATED 31.07.2017 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P1(b) TRUE COPY OF THE ASSESSMENT ORDER NO. DCIT(TDS)/TVM/TVDS02308F/201(1)/2017-18 DATED 31.07.2017 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P1(c) TRUE COPY OF THE ASSESSMENT ORDER NO. DCIT(TDS)/TVM/TVDS02308F/201(1)/2017-18 DATED 31.07.2017 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE RECTIFICATION PETITION DATED 07.09.2017 AGAINST EXT PI ORDER FOR ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2(A) TRUE COPY OF THE RECTIFICATION PETITION DATED 07.09.2017 AGAINST EXT PI(A) ORDER FOR ASSESSMENT YEAR 2012-13 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2(B) TRUE COPY OF THE RECTIFICATION PETITION DATED 07.09.2017 AGAINST EXT PI(B) ORDER FOR ASSESSMENT YEAR 2013-14 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2(C) TRUE COPY OF THE RECTIFICATION PETITION DATED 07.09.2017 AGAINST EXT PI(C) ORDER FOR ASSESSMENT YEAR 2014-15 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P3 A TRUE COPY OF THE NOTICE NO.C.NO:DEMAND/DCIT(TDS)/TVM/2017-18/101 DATED 09.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 A TRUE COPY OF THE NOTICE NO.LP-LF/DCIT/TDS/TVM/2017-18 DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 A TRUE COPY OF REQUEST DATED 22.02.2018 GIVEN TO THE 1ST RESPONDENT THE PETITIONER. WP(C).No. 8771 of 2018 (V) EXHIBIT P6 A TRUE COPY OF THE NOTICE U/SEC.226(3) OF THE ACT ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT BANK. NO. DCIT(TDS) TVMDS03208F/TVM/ATTACHMENT/2017-18 DATED 09.03.2018. EXHIBIT P7 A TRUE COPY OF THE NOTICE U/SEC.226(3) OF THE ACT ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT BANK,NO.DCIT(TDS)/TVMDS03208F/TVM/ ATTACHMENT/2017-18 DATED 09.03.2018. EXHIBIT P8 A TRUE COPY OF THE NOTICE U/SEC.226(3) OF THE ACT ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT BANK, NO. DCIT(TDS)/ TVMDS03208F/TVM/ATTACHMENT/2017-18 DATED 12.03.2018. EXHIBIT P9 A TRUE COPY OF THE NOTICE U/SEC.226(3) OF THE ACT ISSUED BY THE 1ST RESPONDENT TO THE 5TH RESPONDENT BANK, NO. DCIT(TDS)/ TVMDS03208F/TVM/ATTACHMENT/2017-18 DATED 12.03.2018. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P .B.SURESH KUMAR, J. --------------------------------------------- W.P .(C) No.8771 of 2018 --------------------------------------------- Dated this the 15th day of March, 2018 JUDGMENT The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Ext.P2 series applications preferred by the petitioner for rectification of Ext.P1 series assessment orders. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respective respondents. 3. Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P2 series WPC 8771 /18 -:2:- applications for rectification preferred by the petitioner within one month from the date of receipt of a copy of the judgment. Ordered accordingly. The petitioner shall produce a copy of this judgment along with a copy of the writ petition for compliance before the first respondent. Needless to say that further proceedings pursuant to Exts.P6 to P9 notices shall be deferred till orders are passed as directed above. Sd/- P .B.SURESH KUMAR, JUDGE vps 15/3 /T rue Copy/ PS to Judge "