IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 28TH JANUARY 2011 / 8TH MAGHA 1932 WP(C).No. 28008 of 2009(U) --------------------------------------- PETITIONER: ------------------- KADAKKAL EDUCATIONAL TRUST, 'AMINAS', T.C.12/1050, JAI NAGAR, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING TRUSTEE, MOHAMMED RASHEED, AGED 55 YEARS, 'AMINAS', T.C.12/1050. BY ADV. SRI.G.S.REGHUNATH. RESPONDENTS: ------------------------ 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, FINANCE, CENTRAL SECRETARIAT, NEW DELHI. 2. THE CHIEF COMMISSIONER OF INCOME TAX, 'AAYAKAR' BHAVAN, KOWDIYAR, THIRUVANANTHAPURAM-695 003. 3. COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. R1 TO R3 BY SRI. T.P.M. IBRAHIM KHAN, A.S.G.I, SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.28008 of 2009-U. = = = = = = = = = = = = = Dated this the 28th January, 2011. J U D G M E N T Petitioner claims to be a registered trust conducting educational and charitable works, including running of an Engineering College which is having approval of AICTE and affiliated to the Kerala University. Subject matter involved in this writ petition pertains to registration applied for by the petitioner as contemplated under Section 12A of the Income Tax Act. Ext.P10 is the copy of the application submitted in this regard, dated 30.5.2007, before the 3rd respondent. The petitioner had also filed application under Sec.10 (23C) of the Act, seeking exemption with respect to the assessment assessment year 2007-'08. The said application was dismissed by the 2nd respondent through Ext.P17 order. According to the petitioner the dismissal was only on the basis of some technical grounds. It is also pointed out that on Ext.P10 application subject for registration under WP(C).No.28008 of 2009-U. 2 Sec.12A, the third respondent had issued Ext.P11 notice calling upon the petitioner to rectify certain defects, on or before 7.8.2007. Since the petitioner failed to produce certain records as required, the said application was rejected through Ext.P15 order issued by the third respondent dated 26.9.2007. 2. According to the petitioner, he sought a review of Ext.P15 order through another request submitted as per Ext.P13, dated 28.11.2007. In Ext.P13 it is stated that the petitioner had produced all the required documents and that the delay caused in producing such documents was due to reasons beyond their control. The petitioner further undertook that all the records pertaining to the trust will be produced as and when required. Hence the third respondent was requested to reconsider the matter and to grant registration under Sec.12A. 3. It is stated that, after submitting Ext.P13, a further notice was issued as per Ext.P14 requiring the petitioner to WP(C).No.28008 of 2009-U. 3 produce documents like, copies of trust deed, certified copy of the certificate of registration under the Societies Registration Act, etc. Those documents were required to be produced on or before 15.2.2008. Contention of the petitioner is that copy of the amended trust deed was already produced and the petitioner had informed the respondents that it is not a society registered under the provisions of the Societies Act. According to the petitioner, the third respondent has not taken any final decision on Ext.P13 application and since the exemption claimed under Sec.10 (23C) stands already rejected, the petitioner is mulcted with huge tax liability of income tax. During the pendency of the writ petition the petitioner had produced Ext.P19 order of assessment and the notice of demand through which liability for payment of income tax with respect to the year 2007-'08 was finalised against the petitioner. Under the above circumstances the petitioner seeks direction for an early disposal of Ext.P13 application which is stated to be pending WP(C).No.28008 of 2009-U. 4 consideration and disposal before the 3rd respondent, with respect to the grant of registration under Sec.12A. 4. In a statement filed on behalf of the respondents, it is pointed out that Ext.P13 application was received by the 3rd respondent on 30.11.2007 and since the said application was defective, a letter to that effect was issued to the petitioner on 23.1.2008 (Ext.P14). It is mentioned that thereafter the case was posted for hearing on 5.5.2008. But the petitioner through their representative had informed that since the petitioner is persuing application for exemption under Sec.10(23C), they are not persuing the registration under Sec.12A. As a result, the proceedings under Sec.12A has become redament, and it was presumed that the application is not being pursued. It is also stated that the application was disposed with remarks as “application withdrawn”, in the 12A register, with No.116/07-08. 5. From the contentions as narrated above, it is evident that the stand taken by the petitioner regarding WP(C).No.28008 of 2009-U. 5 pendency of the application for registration under Sec.12A, is not true and correct. Since such an application is not pending disposal before the authority concerned, the relief sought for could not be granted. 6. However, it is brought to my notice by the learned counsel for the petitioner that registration under Sec.12A has already been granted on the basis of a subsequent application, with effect from the assessment year 2010-'11 onwards. Therefore, I am of the view that if the petitioner is intending to pursue for registration under Sec.12A with respect to the previous periods, it is left open for him to approach the third respondent by submitting appropriate applications. The petitioner will be also at liberty to challenge the dismissal of exemption under Sec.10(23A) in appropriate proceedings. I am of the view that reserving such remedies to the petitioner, this writ petition can be disposed of. 7. Therefore, the writ petition is disposed of WP(C).No.28008 of 2009-U. 6 relegating the petitioner to the 3rd respondent to seek appropriate remedy for applying for registration under Sec.12A with respect to the periods prior to the assessment year 2010-11. It is also left open to the petitioner to challenge the dismissal of applications for exemption filed under Sec.10(23A). Needless to say that the authority concerned will consider applications if any filed in this regard and shall take appropriate decision in accordance with law at the earliest possible. C.K.ABDUL REHIM, (Judge) Kvs/-