1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:16.12.2011 CORAM: THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN W.P(MD)No.7940 of 2011 and M.P.(MD)No.1 of 2011 Thiruvavaduthurai Adheenam represented by the Adheenakarthar Thiruvavaduthurai-609 803. :Petitioner -Vs- 1.The Chief Commissioner of Income Tax, No.44, Williams Road,Cantonment,Tiruchirappalli. 2.The Commissioner of Income Tax II, No.44, Williams Road,Cantonment,Tiruchirappalli. 3.The Joint/Deputy Commissioner of Income Tax, Kumbakonam Range, Kumbakonam. 4.The Income Tax Officer, Circle 1(1), Income Tax Department, Kumbakonam. :Respondents PRAYER:Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records of the petitioner on the file of the first respondent to quash the impugned order dated 23.02.2010 issued in C.No.935(6)/CCIT/TRY/2008-09 in refusing/ rejecting the renewal of recognition sought for in terms of Section 10(23C)(iv)&(v) of the Income Tax Act, 1961 covering the period from 1990-91, modified for and from the Assessment year 2009-10 and consequently direct the first respondent to grant such recognition as prayed for. For Petitioner :Mr.J.Balachandar For Respondents:Mr.R.Krishnamoorthy, Standing Counsel for Mr.R.Sathiyamoorthy. ORDER The petitioner has come up with the above Writ Petition, challenging an order rejecting his application seeking exemption under Section 10(23C)(iv)&(v) of the Income Tax Act, 1961. 2.Heard Mr.J.Balachandar, learned Counsel for the petitioner and Mr.R.Krishnamoorthy, learned Counsel for representing Mr.R.Sathiyamoorthy, Standing Counsel for the respondents. https://hcservices.ecourts.gov.in/hcservices/ 2 3.The only ground on which the respondent has rejected the application of the petitioner for exemption is that the balance sheet and notes on examination of accounts are not enclosed with the Form submitted by the petitioner. According to the respondent, Form 56 is not in order. 4.Therefore, the grievance of the petitioner could be a remedied within the parameters of law, by directing the petitioner to file the enclosures necessary to be filed along with Form 56. 5.Therefore, the writ petition is disposed of directing the petitioner to file necessary enclosures as per Clause 7 of Form 56. Within a period of four weeks of the petitioner filing necessary enclosures to Form 56, the respondent shall examine the request afresh and pass appropriate orders in accordance with the law. Consequently, the connected Miscellaneous Petition is closed. No costs. Sd/- Assistant Registrar / TRUE COPY / Sub Assistant Registrar To: 1. The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Tiruchirappalli. 2. The Commissioner of Income Tax II, No.44, Williams Road, Cantonment, Tiruchirappalli. 3. The Joint/Deputy Commissioner of Income Tax, Kumbakonam Range, Kumbakonam. 4. The Income Tax Officer, Circle 1(1), Income Tax Department, Kumbakonam. Gsr RP/26.12.2011/2P/5C. W.P(MD)No.7940 of 2011 and M.P.(MD)No.1 of 2011 16.12.2011 https://hcservices.ecourts.gov.in/hcservices/