Sri Mamanikkunnu Mahadevi Temple, Irikkur P.O, Kannur - 670593, Rep. by its Executive Officer, P Muraleedharan V. Income Tax Officer, Exemption Ward, Aayakar Bhavan, O/O Addl./Joint CIT, Chovva P.O, Kannur-670 006 and Commissioner of Income Tax (Exemptions), 2nd Floor, San Juan Towers, Old Railway Station, Kochi- 682018 and Principal Chief Commissioner of Income Tax (Exemption), CR Building; IP Estate, Delhi-110002

WP(C)/14904/2022

AI Insights

The case involves Sri Mamanikkunnu Mahadevi Temple, represented by its executive officer, challenging the orders and notices issued by the Income Tax Department under Section 148A(d) and Section 148 of the Income Tax Act, 1961, for the assessment years 2016-17 and 2015-16 respectively. The temple, which had been granted tax exemption under Section 12AA, was mistakenly issued orders and notices for income assessed under a different PAN, despite being exempted under another PAN for the same income. The Income Tax Department conceded to the mistake, leading to the quashing of the orders and notices by the court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797197 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-12-2023
• Assessment Year: misc
• Other Referred Cases: Anshul Jain v. The Principal Commissioner of Income Tax and Another [2022] 449 ITR 256 (SC), Anshul Jain v. The Principal Commissioner of Income Tax and Another [2022] 449 ITR 251 (P and H), M/S Viswabharathi Medicals v. Income Tax Officer
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: P RAGHUNATHAN PREMJIT RISHAL K
• Keywords: Assessment Year; Income tax exemption; Permanent Account Number; Writ petition
• Section: 148; 12AA; 148A(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 12789 OF 2023 PETITIONER/S: SRI MAMANIKKUNNU MAHADEVI TEMPLE, IRIKKUR P.O , KANNUR - 670593, REP. BY ITS EXECUTIVE OFFICER, P MURALEEDHARAN. BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN M.SHYLAJA RISHAL.K RESPONDENT/S: 1 INCOME TAX OFFICER, EXEMPTION WARD, AAYAKAR BHAVAN,O/O ADDL./JOINT CIT, CHOVVA P.O , KANNUR-670 006. 2 COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2ND FLOOR, SAN JUAN TOWERS, OLD RAILWAY STATION , KOCHI- 682018 3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (EXEMPTION), CR BUILDING ; IP ESTATE, DELHI-110002 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.12.2023, ALONG WITH WP(C).14904/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(Cs 12789/23 & 14904/22 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 14904 OF 2022 PETITIONER/S: SRI MAMANIKKUNNU MAHADEVI TEMPLE, IRIKKUR P.O., KANNUR 670 593, REP. BY ITS EXECUTIVE OFFICER, P. MURALEEDHARAN BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN RESPONDENT/S: 1 INCOME TAX OFFICER, EXEMPTION WARD , KANNUR - 670006. 2 COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOCHI 682 018. 3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, (EXEMPTION), DELHI 110001. BY ADV CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.12.2023, ALONG WITH WP(C).12789/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(Cs 12789/23 & 14904/22 3 J U D G M E N T [WP(C) Nos.12789/2023 and 14904/2022] The petitioner-trust has been issued certificate under Section 12AA of the Income Tax Act, 1961 (“Act”, for short), and thus it is exempted from payment of income tax on its income. 2. The petitioner has been issued order in Ext.P1 under Section 148A(d) and thereafter notice in Ext.P2 under Section 148 of the Act, by the 1st respondent. Such orders and notices issued for the assessment years 2016-17 and 2015-16 are under challenge in these writ petitions, respectively. 3. The petitioner had been granted exemption under Section 12AA as an “artificial juridical person” in respect of PAN No.AAAJS4785N. The petitioner has another PAN No.AAWTS2249B. The aforesaid notices as well as orders under Section 148A(d) have been passed in respect of PAN No.AAAJS4785N. Learned counsel for the petitioner submits that the same “artificial juridical person” has been issued two Permanent Account Numbers and in respect of one PAN number, the petitioner has WP(Cs 12789/23 & 14904/22 4 been granted exemption, but in respect of the other PAN number, for the same income the petitioner has been issued orders under Section 148A(d) and notices under Section 148 of the Act. 4. Sri.Christopher Abraham, learned Standing Counsel for the Income Tax Department, fairly concedes that some mistake has been crept in while issuing orders under Section 148A(d) and notices under Section 148 of the Act, which are challenged in these writ petitions. 5. Considering the said stand on behalf of the Revenue, the present writ petitions are allowed and the impugned Ext.P1 orders dated 24.3.2023 & 31.3.2022 passed under Section 148A(d) of the Act and Ext.P2 notices under Section 148 of the Act challenged in the respective writ petitions are hereby quashed. Pending interlocutory applications, if any, in these writ petitions stand dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(Cs 12789/23 & 14904/22 5 APPENDIX OF WP(C) 14904/2022 PETITIONER EXHIBITS Exhibit P1 PHOTOCOPY OF ORDER U/S 1484[D] OF IT ACT DT. 31.03.2022 FOR 2015.16. Exhibit P2 PHOTOCOPY OF NOTICE U/S 148 OF THE ACT DT. 31.03.2022. Exhibit P3 PHOTOCOPY OF ORDER U/S 12AA PASSED BY SECOND RESPONDENT. Exhibit P4 NOTICE DT. 21.03.2022 U/S 148A OF THE ACT FOR A.Y. 2015.16. Exhibit P5 REPLY TO EXT. P-4 NOTICE WITH ANNEXURES . Exhibit P6 PHOTOCOPY OF PAN CARD NO. AAAJS4785N RE: PETITIONER. Exhibit P7 PHOTOCOPY OF PAN CARD NO. AAWTS2249B RE: PETITIONER. Exhibit P-8 PHOTOCOPY OF LETTER DT. 14.07.2021 SURRENDERING OLD PAN CARD Exhibit P-9 PHOTOCOPY OF LETTER DT. 10.06.2022 RESPONDENT EXHIBITS EXHIBIT R1(A) COPY OF THE JUDGMENT DATED 02.09.2022 OF THE SUPREME COURT IN THE CASE OF ANSHUL JAIN V. THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER [2022] 449 ITR 256 (SC) EXHIBIT R1(B) COPY OF THE JUDGMENT OF THE PUNJAB AND HARIYANA DATED 02.06.2022 IN THE CASE OF ANSHUL JAIN V. THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER [2022] 449 ITR 251 (P AND H) WP(Cs 12789/23 & 14904/22 6 EXHIBIT R1(C) COPY OF THE JUDGMENT DATED 07.12.2022 OF KERALA HIGH COURT IN W.P. C. NO. 37527/2022 IN THE CASE OF M/S VISWABHARATHI MEDICALS V. INCOME TAX OFFICER WP(Cs 12789/23 & 14904/22 7 APPENDIX OF WP(C) 12789/2023 PETITIONER EXHIBITS Exhibit -P-1 PHOTOCOPY OF ORDER U/S 148A(D) OF IT ACT DT. 24.03.2023 FOR 2016.17 Exhibit-P-2 PHOTOCOPY OF NOTICE U/S 148 OF THE ACT DT. 24.03.2023 Exhibit-P-3 PHOTOCOPY OF ORDER U/S OF 12AA PASSED BY SECOND RESPONDENT Exhibit-P-4 PHOTOCOPY OF NOTICE DT. 15.02.2023 U/S 148A OF THE ACT FOR A.Y 2016.17 Exhibit-P-5 REPLY TO EXT. P-4 NOTICE Exhibit P6 PHOTOCOPY OF PAN CARD NO. AAAJS4785N RE: PETITONER Exhibit P7 PHOTOCOPY OF PAN CARD NO.AAWTS2249B "