Kerala High Court
Chetana Culture And Communication ... vs The Commissioner Of Income Tax ... on 6 August, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:59072
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 10438 OF 2024
PETITIONER/S:
VALLAMBROSAN CONGREGATION OF THE ORDER OF ST. BENEDICT,
IX/112A ST. MARY's MONASTERY,
MARIAMALA NJEEZHOORPAZHUTHURUTH, THIRUVAMPADY,
KOTTAYAM, PAN - AABTV7947E,
REPRESENTED BY ITS SECRETARY JIBIN JOSEPH, PIN - 686612
BY ADVS.
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
AIBEL MATHEW SIBY
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI, PIN - 110001
SRI. JOSE JOSEPH (SC- IT DEPT)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).16235/2024, 16238/2024 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 16235 OF 2024
PETITIONER/S:
GIRIDEEPAM EDUCATIONAL AND CHARITABLE TRUST,
BETHANY SCHOOL, VADAVATHUR P.O., KOTTAYAM, KERALA,
REPRESENTED BY ITS MANAGING TRUSTEE JUSTIN THOMAS,
PIN - 686010
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
JOHN VITHAYATHIL
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI,
REPRESENTED BY ITS DIRECTOR, PIN - 110001
SRI. JOSE JOSEPH - SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 16238 OF 2024
PETITIONER/S:
CHETANA CULTURE AND COMMUNICATION EDUCATIONAL AND
CHARITABLE TRUST,DEVAMATHA PROVINCIAL HOUSE,
PATTURAICKAL, THIRUVAMBADY, THRISSUR , KERALA,
REPRESENTED BY ITS MANAGING TRUSTEE
SRI. BENEDICT CHIRAMEL VARGHESE, PIN - 680022
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
SHARAD JOSEPH KODANTHARA
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
JOHN VITHAYATHIL
AIBEL MATHEW SIBY
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI,
REPRESENTED BY ITS DIRECTOR, PIN - 110001
SRI. JOSE JOSEPH, SC, IT DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 16251 OF 2024
PETITIONER/S:
ST. JOSEPHS CENTRE,MUTHALAPARAARIYIL,
MUTHALAPARA P.O., KANNUR, KERALA,
REPRESENTED BY ITS CHIEF FUNCTIONARY SISTER
(SR.) RENI, PIN - 670143
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
AIBEL MATHEW SIBY
JOHN VITHAYATHIL
P.G.CHANDAPILLAI ABRAHAM
SHARAD JOSEPH KODANTHARA
ALEXANDER JOSEPH MARKOS
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKARBHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI,
REPRESENTED BY ITS DIRECTOR, PIN - 110001
SRI. JOSE JOSEPH, SC, IT DEPT.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 16281 OF 2024
PETITIONER/S:
DIOCESAN TECHNICAL EDUCATION TRUST PALAI,
BISHOP'S HOUSE, PALAI, KOTTAYAM, KERALA,
REPRESENTED BY ITS CHAIRMAN FR. JOSEPH MELEPARAMBIL,
PIN - 686575
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
JOHN VITHAYATHIL
AIBEL MATHEW SIBY
SHARAD JOSEPH KODANTHARA
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI,
REPRESENTED BY ITS DIRECTOR, PIN - 110001
SRI. JOSE JOSEH, SC, IT DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 16386 OF 2024
PETITIONER/S:
GEOTHIR BHAVAN,GEORGEAN CENTRE, CHETHIMATTOM P.O.,
PALAI, KOTTAYAM, KERALA,
REPRESENTED BY ITS SUPERIOR
CHERIATH KALARIANCKAL MATHEW, PIN - 686575
BY ADVS.
ABRAHAM JOSEPH MARKOS
V.ABRAHAM MARKOS
ISAAC THOMAS
JOHN VITHAYATHIL
AIBEL MATHEW SIBY
P.G.CHANDAPILLAI ABRAHAM
SHARAD JOSEPH KODANTHARA
ALEXANDER JOSEPH MARKOS
RESPONDENT/S:
1 THE COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOTTAYAM, PIN - 686001
3 THE CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI
REPRESENTED BY ITS DIRECTOR, PIN - 110001
SRI. JOSE JOSEPH, SC, IT DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946
WP(C) NO. 17769 OF 2024
PETITIONER/S:
MERCY HOSPITAL SOCIETY,SREEKANDAPURAM, PAYYAVOOR P.O.,
PAYYAVOOR, KANNUR, KERALA,
REPRESENTED BY ITS PRESIDENT MR.SUNI JOSEPH,
PIN - 670633
BY ADVS.
ALEXANDER JOSEPH MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
SHARAD JOSEPH KODANTHARA
JOHN VITHAYATHIL
RESPONDENT/S:
1 COMMISSIONER OF INCOME TAX (EXEMPTION),
AYAKAR BHAVAN, OLD RAILWAY STATION ROAD,
KOCHI, PIN - 682018
2 ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION),
INCOME TAX OFFICE, KOZHIKODE, PIN - 673001
3 CENTRAL BOARD OF DIRECT TAXES,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK,
SECRETARIAT BUILDING, NEW DELHI, REPRESENTED BY ITS
SECRETARY, PIN - 110001
SRI. JOSE JOSEPH, SC, IT DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.08.2024, ALONG WITH WP(C).10438/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:59072
[WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024
8
JUDGMENT
[WP(C) Nos.10438/2024, 16235/2024, 16238/2024, 16251/2024, 16281/2024, 16386/2024, 17769/2024] The petitioners in these cases are all entities that have been granted registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioners in these cases are liable to get their accounts audited and in terms of Section 44AB of the Act. The audit reports had to be filed one month prior to the due date for filing of returns. These cases relate to the financial year 2020-21 [corresponding to the assessment year 2021-22] and the due date for filing of the returns was 31.10.2021. On account of the difficulties faced by citizens due to Covid-19 pandemic, the due date for filing of returns for all assessees requiring their accounts to be audited, was extended by Central Board of Direct Taxes till 15.03.2022. The petitioners were therefore required to file their audit report on or before 15.02.2022. All the petitioners therefore, filed their returns before 15.03.2022. There was some delay in filing their audit reports in Form 10B of the Act, 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 9 prompting the petitioners to file separate applications for condonation of delay in terms of the provisions contained in Section 119(2)(b) of the Act. These applications have been adjudicated by the Commissioner of Income Tax (Exemption) Kochi, who took the view that the petitioners have not shown sufficient cause for condoning the delay. It is not disputed before me that, before the due date of filing of the returns or on the date of the filing of the return, all the petitioners had uploaded their audit reports
2. The common reasoning adopted by the Commissioner of Income Tax in refusing to condone the delay under Section 119(2)(b) of the Act are recorded as under:-
(See Ext.P8 in all these cases).
''4. The assessee's original petition filed on 06/02/2023 and further submission dated 21/11/2023 are carefully perused and reasons/justifications cited for the delay in filing Form 10B for the AY 2021-22 are not acceptable due to the following reasons:-
i). It may be noted that, though the prescribed due date for filing Form 10B was 31/10/2021, considering the covid pandemic and restrictions, the CBDT extended the referred due date to 15/02/2022. Thus the assessee had time till 15/02/2022 to file Form 10B for the AY 2021-22, However, the assessee has not substantiated with any credible evidence for filing Form 10B on 14/03/2022 instead of filing Forn 10B on or before 15/02/2022.
i) The proof for closure of assessee's office and its accounting department due to Covid-19 pandemic restrictions was not supported by any evidence.
2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 10
ii) The claim that the staff members were affected by Covid during the above period is not supported by any evidence.
iii) The CA has also quoted the decision of Hon'ble Supreme Court of India regarding suspension of statutory filings. This decision is not applicable in the instant case as condonation proceedings is not a judicial or quasi judicial proceedings.
Further in Paragraph No.6 of the same order, the officer records as follows:-
''6. The mere reason that the audit report could not be uploaded due to Covid pandemic can't be allowed to be used as defense by the applicant. Form the available submissions, it is clear that If the applicant had the intention to comply, it would have furnished the audit report within a reasonable time. No proof/evidence has been brought forward by the applicant which indicates that there is a reasonable cause for not filing of audit report. None of the facts put forth by the applicant shows that the cause of delay in filing audit report was due to the circumstances beyond applicant's control. The applicant also failed to produce any valid facts/reasons/documentary evidences during the proceedings.''
3. The learned Senior Counsel appearing for the petitioners in these cases would submit that, on account of the difficulties faced by the general public on account of the Covid- 19 pandemic, the Supreme court in a suo moto Writ Petition (Writ Petition (C) No.3 of 2020) had extended the period of limitation under various Statutes in respect of all judicial and quasi-judicial proceedings and of the benefit of that extension is extended to the petitioner, it could be found that the petitioners 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 11 had filed their audit reports within time. It is submitted that the orders (Ext.P8 in all the cases) issued by the Commissioner (Exemption) under Section 119(2)(b) of the Act were issued in a mechanical manner and on the ground that genuine hardship had not been demonstrated by the petitioners. It is submitted that, it is common knowledge that the lives of the citizens were drastically affected on account of the Covid-19 pandemic and this ought to have been sufficient reason for the Commissioner to condone the delay in filing the audit reports in Form 10B of the Act, especially taking into account the fact that the audit reports have been filed prior to the filing of the returns.
4. Sri. Jose Joseph, the learned Senior Standing Counsel appearing for the Income Tax Department would submit that the orders issued by the Supreme Court may not result in the extension of the last date for filing the audit reports in terms of the provisions cotained in Section 44AB of the Act. It is submitted that the orders of the Supreme Court, apply only to judicial or quasi-judicial orders or proceedings. It is submitted that the Commissioner has, while considering the applications under Section 119(2)(b) of the Act, applied his 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 12 mind and has taken a decision that there is no ground made out for condoning the delay. It is submitted that, there is nothing illegal or arbitrary in the decision of the Commissioner warranting the interference at the hands of this Court under Article 226 of the Constitution of India.
5. Having heard the learned Senior counsel appearing for the petitioners in these cases and the learned Senior Standing Counsel appearing for the Income Tax Department, I am of the view that this writ petitions have to be allowed. Even If I were to accept the contention of the learned Standing Counsel apeparing for the Income Tax Department that the orders issued by the Supreme court extend only to judicial or quasi judicial proceedings, the fact remains that the delay in filing the audit reports was not substantial in any of these cases. It is not disputed before me that the audit reports were, in fact filed, in all the cases, before the due date of filing of returns. Therefore, the delay, at maximum, can only be a period of 30 days and the Commissioner, considering the circumstances, including the difficulties caused by the Covid-19 pandemic, ought to have condoned such delay without being 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 13 hypertechnical and holding that the genuine hardship had not been demonstrated by the applicants. Therefore, these writ petitions are allowed by quashing the orders issued by the Commissioner of Income Tax (Exemption), Kochi under Section 119(2)(b) of the Act (marked as Ext.P8 in all the cases) and holding that the petitioners are entitled to condonation of delay in filing/uploading the audit reports in Form-10B of the Act, for the assessment year 2021-22. As a result of this judgment, the delay in filing the audit reports in Form-10B of the Act, for the assessment year 2021-22, in respect of the petitioners, will stand condoned.
The writ petitions are ordered accordingly.
Sd/-
GOPINATH P. JUDGE ajt 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 14 APPENDIX OF WP(C) 10438/2024 PETITIONER EXHIBITS Exhibit1 P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 14.03.2022 WITH AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF ACKNOWLEDGEMENT OF INCOME TAX RETURN DATED 15.03.2022 WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 Exhibit P6 TRUE COPY OF APPLICATION FOR CONDONATION OF DELAY DATED 02.02.2023 FILED BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 31.08.2023 FILED THROUGH AO Exhibit P8 TRUE COPY OF THE IMPUGNED ORDER 19.02.2024 PASSED BY THE 1ST RESPONDENT 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 15 APPENDIX OF WP(C) 17769/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 15.03.2022 WITH AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF ACKNOWLEDGEMENT OF INCOME TAX RETURN DATED 15.03.2022 WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON'BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 Exhibit P6 TRUE COPY OF APPLICATION FOR CONDONATION OF DELAY DATED 20.02.2023 FILED BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 13.12.2023 FILED THROUGH AO Exhibit P8 TRUE COPY OF THE IMPUGNED ORDER 01.02.2024 PASSED BY THE 1ST RESPONDENT Exhibit P9 TRUE COPY OF ORDER DATED 15.03.2024 PASSED BY THIS HON'BLE COURT IN W.P.NO.10438 OF 2024 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 16 APPENDIX OF WP(C) 16386/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 15.03.2022 AND AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF INCOME TAX RETURN ACKNOWLEDGEMENT DATED 15.03.2022 ALONG WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF APPLICATION DATED 20.02.2023 FOR CONDONATION OF DELAY IN FILING FORM 10B FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 23.11.2023 FILED THROUGH THE AO BEFORE THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE IMPUGNED ORDER 01.02.2024 OF THE 1ST RESPONDENT Exhibit P9 COPY OF THE ORDER OF THE KERALA HIGH COURT DATED 15.03.2024 IN WRIT PETITION DATED 10438 OF 2024 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 17 APPENDIX OF WP(C) 16281/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 14.03.2022 AND AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF INCOME TAX RETURN ACKNOWLEDGEMENT DATED 15.03.2022 ALONG WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF ORDER DATED 10.01.2022 IN MISCELLANEOUS APPLICATION 21 OF 2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 OF THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 OF THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF APPLICATION DATED 20.02.2023 FOR CONDONATION OF DELAY IN FILING FORM 10BFILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 08.01.2024 FILED THROUGH THE AO Exhibit P8 TRUE COPY OF THE IMPUGNED ORDER 19.02.2024 OF THE 1ST RESPONDENT 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 18 APPENDIX OF WP(C) 16251/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 15.03.2022 AND AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF INCOME TAX RETURN ACKNOWLEDGEMENT DATED 15.03.2022 ALONG WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF APPLICATION DATED 20.02.2023 FOR CONDONATION OF DELAY IN FILING FORM 10B FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 02.11.2023 FILED THROUGH THE AO Exhibit P8 TRUE COPY OF THE IMPUGNED ORDER 22.02.2024 OF THE 1ST RESPONDENT Exhibit P9 COPY OF INTERIM ORDER OF THE KERALA HIGH COURT DATED 15.03.2024 IN WRIT PETITION NUMBER 10438 OF 2024 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 19 APPENDIX OF WP(C) 16238/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 15.03.2022 AND AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF INCOME TAX RETURN ACKNOWLEDGEMENT DATED 15.03.2022 ALONG WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF APPLICATION DATED 28.08.2023 FOR CONDONATION OF DELAY IN FILING FORM 10B FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 14.02.2024 FILED THROUGH AO WITHOUT ANNEXURES Exhibit P8 TRUE COPY OF IMPUGNED ORDER 27.02.2024 OF THE 1ST RESPONDENT 2024:KER:59072 [WP(C) Nos.10438,16235, 16238,16251,16281,16386 &17769 of 2024 20 APPENDIX OF WP(C) 16235/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CIRCULAR NO.1/2022 DATED 11.01.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 15.03.2022 AND AUDIT REPORT IN FORM 10B Exhibit P2(a) TRUE COPY OF INCOME TAX RETURN ACKNOWLEDGEMENT DATED 15.03.2022 ALONG WITH COMPUTATION OF INCOME Exhibit P3 TRUE COPY OF THE ORDER DATED 10.01.2022 OF THE HON’BLE SUPREME COURT Exhibit P4 TRUE COPY OF CIRCULAR NO. 2/2020 DATED 03.01.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF CIRCULAR NO. 16/2022 DATED 19.07.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF APPLICATION DATED 18.01.2023 FOR CONDONATION OF DELAY IN FILING FORM 10B FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF WRITTEN SUBMISSIONS DATED 09.02.2024 FILED THROUGH AO (WITHOUT ANNEXURES) Exhibit P8 TRUE COPY OF IMPUGNED ORDER 19.02.2024 OF THE 1ST RESPONDENT