T.J Vinod V. Commissioner of Income Tax (Exemptions) and Income Tax Officer Exemption Ward

WP(C)/39143/2023

AI Insights

The case involves T.J Vinod, an MLA from Ernakulam, who filed a writ petition challenging the rejection of his application for registration under Section 12A of the Income Tax Act, 1961. The rejection was based on his non-appearance and failure to respond to notices. Vinod's counsel argued that due to compelling circumstances, he could not respond to the notices but possesses all necessary documents to support his application. The court considered these circumstances and granted him another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 817111 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CYRIAC TOM
• Assessee Lawyers: JOY GEORGE; PRAICY JOSEPH; TANYA JOY
• Keywords: Exemptions; Income Tax; Registration; Section 12A
• Section: 12A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 39143 OF 2023 PETITIONER/S: T.J VINOD AGED 58 YEARS S/O T.M JOSEPH, M L A FROM ERNAKULAM CONSTITUENEY, 32/118, THYVELIKKAKATH HOUSE, NORTH ROAD, THAMMANAM, PIN - 682032 BY ADVS. JOY GEORGE PRAICY JOSEPH TANYA JOY RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN - 682018 2 INCOME TAX OFFICER EXEMPTION WARD, OFFICE OF THE INCOME TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, PIN – 682018. BY SRI.CYRIAC TOM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39143 OF 2023 2 J U D G M E N T The present writ petition has been filed seeking to quash order dated 18.9.2023 in Ext.P6, whereby the petitioner’s application for registration under Section 12A of the Income Tax Act, 1961 (“Act”, for short) has been rejected as the petitioner did not appear in response to the hearing notice dated 17.7.2023 and did not file any reply in response to the show cause notice dated 9.8.2023. 2. Learned counsel for the petitioner submits that for compelling circumstances, he could not file reply to the show cause notice dated 9.8.2023 and also could not appear in response to the hearing notice dated 17.7.2023. He further submits that the petitioner has all relevant documents in support of his case for registration under Section 12A of the Act and prays that the petitioner may be afforded one more opportunity to produce all WP(C) NO. 39143 OF 2023 3 relevant documents and make submissions before the Commissioner of Income Tax (Exemptions), Ernakulam. 3. Considering the aforesaid facts, the petitioner is directed to appear before the Commissioner of Income Tax (Exemptions), Ernakulam on 5.1.2024 along with all relevant documents. The Commissioner of Income Tax (Exemptions) may direct the petitioner to produce further documents, if any, required and after hearing the petitioner, the Commissioner shall pass appropriate orders on the application of the petitioner seeking registration under Section 12A of the Income Tax Act. If the petitioner fails to appear on 5.1.2024 and does not produce the relevant documents as required by the Commissioner, no further opportunity shall be granted to the petitioner and in such circumstances, the order impugned herein will stand. With the aforesaid observations and direction, the present writ petition stands finally disposed WP(C) NO. 39143 OF 2023 4 of. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 39143 OF 2023 5 APPENDIX OF WP(C) 39143/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE TRUST DEED DATED 28.09.2021 Exhibit P2 THE TRUE COPY OF THE AMENDED TRUST DEED DATED 07.09.2023 Exhibit P3 THE TRUE COPY OF THE LETTER ITBA/ASK/F/73/2023-24/1055190098(1) DATED 17.08.2023 ISSUED FROM THE OFFICE OF THE INCOME TAX OFFICER (EXEMPTION WARD) KOCHI Exhibit P4 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF THE DOCUMENTS SIGNED BY THE 2ND RESPONDENT SUBMITTED BY THE PETITIONER ON 18.08.2023 Exhibit P5 THE TRUE COPY OF THE ACKNOWLEDGMENT OF THE 2ND RESPONDENT DATED 14.09.2023 ACCEPTING THE AMENDED TRUST DEED Exhibit P6 THE TRUE COPY OF THE LETTER DATED 18.09.2023 ISSUED BY THE 2ND RESPONDENT "