Madras High Court
Noorul Islam Centre For Higher ... vs The Chief Commissioner Of Income-Tax on 26 February, 2021
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
1 W.P.(MD)NO.4698 OF 2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26.02.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.4698 of 2014 and
M.P.(MD)Nos.1 & 2 of 2014
Noorul Islam Centre for Higher Education,
Noorul Islam University,
Kumaracoil, Thuckalay,
Kanyakumari District,
Tamil Nadu – 629 180,
Rep. by its President:Dr.A.Majeed Khan ... Petitioner
Vs.
1. The Chief Commissioner of Income-Tax,
Madurai C.R.Building,
2, V.P.Rathinaswamy Nadar Road,
Bibikulam, Madurai – 625 002.
2. The Income-Tax Officer,
Ward 1(1), Nagercoil,
Kanyakumari District. ... Respondents
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to (i) issue a Writ of Certiorarified
Mandamus, calling for the records leading to the issue of the
impugned proceedings in C.No.2113/2/CC/MDU/Tech/12-13
dated 20.12.2013 issued by the first respondent and to quash
the same as illegal and (ii) declare that the petitioner is
entitled for grant of exemption under Section 10(23C)(vi) of
the Income Tax Act, 1961 for the assessment year
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2 W.P.(MD)NO.4698 OF 2014
2013-14 onwards and to issue a Writ of Mandamus, directing
the first respondent to consider the application dated
17.12.2012 filed for grant of exemption u/s.10(23C)(vi) of the
Income-Tax Act, 1961 for the Assessment Year 2013-14 and
onwards afresh on merits treating the same as filed within
time.
For Petitioner : M/s.S.Bharathy Kannan
For Respondents : Mr.S.Dhayalan,
Government Advocate.
***
ORDER
Heard the learned counsel on either side.
2. The petitioner is a society registered under the provisions of the Tamil Nadu Societies Registration Act, 1975. The petitioner is a self-financing institution. It is running educational institutions. The petitioner applied for exemption as it is not an entity established for the purpose of profit. The application was submitted on 17.12.2012. But then, it came to be rejected on 20.12.2013.
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3. The stand of the respondents is that the application ought to have been filed between 01.04.2013 and 30.09.2013. Even if the stand of the first respondent is correct, still the fact remains that the rejection order was passed on 20.04.2013 on the ground that it has been prematurely filed.
4. Be that as it may, the petitioner is always at liberty to re-present the same. Therefore, the order impugned in this writ petition is set aside. The matter is remitted to the file of the first respondent. The first respondent shall consider the petition afresh and pass appropriate orders in accordance with law. I make it clear that I have not gone into the merits of the matter.
5. This writ petition stands allowed on these terms. No costs. Consequently, connected miscellaneous petitions are closed.
26.02.2021
Index : Yes / No
Internet : Yes/ No
PMU
Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
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PMU To:
1. The Chief Commissioner of Income-Tax, Madurai C.R.Building, 2, V.P.Rathinaswamy Nadar Road, Bibikulam, Madurai – 625 002.
2. The Income-Tax Officer, Ward 1(1), Nagercoil, Kanyakumari District.W.P.(MD)No.4698 of 2014
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