THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST V. THE COMMISSIONER OF INCOME TAX

WP(C)/34355/2018

AI Insights

The case involves the Thiruvananthapuram District Cooperative Bank Employees Provident Fund Trust, represented by its managing trustee, S. Kumar, who filed a writ petition against the Commissioner and Deputy Commissioner of Income Tax. The petitioner sought a mandamus to direct the first respondent to pass orders allowing the request made in Exhibit P1, to declare the entitlement to recognition of the provident fund trust, and to compensate for the hardship faced due to the delay in passing orders. Initially, the court was approached for these reliefs due to the delay in recognition of the provident fund trust. However, during the proceedings, the authorities granted retrospective approval for the trust, which led to the petitioner requesting the consideration of subsequent applications for rectification under Section 154 of the Income Tax Act, 1961.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 697557 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-02-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; K M V PANDALAI
• Assessee Lawyers: MARY BENJEMIN
• Keywords: Mandamus; Provident Fund Trust; Rectification; Retrospective Approval
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 34355 of 2018 PETITIONER: THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST REPRESENTED BY ITS MANAGING TRUSTEE, S.KUMAR, AGED 55, S/O SREEDHARAN NAIR, SANKAR, SWATHI NAGAR, PEROORKADA P.O. TRIVANDRUM 695 005. BY ADV. SMT.MARY BENJEMIN RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. 2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) TRIVANDRUM OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (1) RANGE-2, TRIVANDRUM, AAYAKAR BAHVAN, KOWDIAR, TRIVANDRUM-695 003. BY ADVS. SRI.CHRISTOPHER ABRAHAM, SC SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 34355 of 2018 JUDGMENT Initially, the petitioner filed this writ petition seeking the following reliefs: 1. To issue an order of mandamus directing the 1st respondent to pass orders allowing the request made in Exhibit P1 2. To declare that petitioner is entitled to recognition of provident fund trust. 3. To issue an order directing the respondents to compensate for the hardship petitioner is facing because of the delay is passing orders requested as per Exhibit P1 4. To grant such other relief as this Honourable Court may deem fit to grant in the circumstances of the case. 5. To award to the petitioner the cost in these proceedings. 2. Pending the writ petition, the authorities passed the Ext. P12 order granting retrospective approval, that is, with effect from 31.03.2010 for the petitioner- Provident Fund Trust. 3. Now in the light of Ext.P12 retrospective approval, the petitioner wants the respondent authorities to consider the Exts.P13 to P15 applications for rectification under Section 154 of the Income Tax Act, 1961. 4. In response to the submissions made by the petitioner's -3- WP(C).No. 34355 of 2018 counsel, the learned Standing Counsel assures the Court that the authorities will consider the petitioner's Exts.P13 to P15 expeditiously, keeping in view the Ext. P12. I, accordingly disposed of the writ petition. Sd/- DAMA SESHADRI NAIDU JUDGE JS/13.02 -4- WP(C).No. 34355 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE APPLICATION DATED 30.3.2010 SUBMITTED BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF LETTER DATED 19.11.2013 SENT TO THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 28.11.2013 SUBMITTED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE REMINDER DATED 22.12.2017 SENT BY THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE LETTER DATED 16.7.2018 OF THE 2ND RESPONDENT SENT TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE REPLY DATED 24.7.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE REMINDER DATED 23.8.2018 SENT BY THE PETITIONER. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 06.6.2011. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 22.10.2018 SENT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P10 TRUE COPY OF THE LETTER DATED 05.11.2018 SENT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P11 TRUE COPY OF THE REPLY DATED 27.11.2018 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF THE ORDER DATED 12.12.2018 OF THE 1ST RESPONDENT EXHIBIT P13 TRUE COPY OF THE REQUEST DATED 07.01.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013- 2014 EXHIBIT P14 TRUE COPY OF THE REQUEST DATED 07.01.2019 -5- WP(C).No. 34355 of 2018 SUBMITTEDBY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014- 2015 EXHIBIT P15 TRUE COPY OF THE REQUEST DATED 07.01.2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015- 2016 "