Chattisgarh High Court
Param Tarak Sheetalnath Jinalay Evam ... vs Income Tax Officer on 17 March, 2022
HIGH COURT OF CHHATTISGARH, BILASPUR
Order Sheet
WPT No.61 of 2022
Param Tarak Sheetalnath Jinalay Evam Dadabadi Trust Versus Income Tax Officer
17/3/2022 Mr. Apurv Goyal, Advocate for the petitioner.
Mr. Amit Choudary, Advocate with Mr. Ajay Kumrani,
Advocate for respondents.
Heard.
Learned counsel for petitioner submits that petitioner is a religious trust registered with respondent Department under Section 12A of the Income Tax Act, 1961 (henceforth 'the Act of 1961'). As per Section 115-BBC of the Act of 1961, petitioner- trust can receive anonymous donations and for which petitioner trust is not required to maintain record of donors. Respondent department issued notice to petitioner under Section 148 of the Act of 1961 alleging that petitioner escaped assessment for the assessment year 2017-18. Petitioner submitted reply to notice mentioning all relevant facts. Respondent Department admitted status of petitioner to be a religious trust, but rejected objections raised by petitioner in reply.
Learned counsel for respondents would submit that from the documents placed on record by petitioner, it is apparent that petitioner is a religious trust and it is registered under Section 12A of the Act of 1961 with the Income Tax Department. But, looking to factual dispute raised by petitioner, he may be granted a week's time to file reply to writ petition.
At this stage, learned counsel for petitioner submits that as respondents are seeking time to file reply to writ petition, therefore, interim protection may be granted to petitioner till filing of reply because petitioner apprehends that respondents may issue final assessment order and on that event, writ petition would be rendered infructuous.
Considering the fact that petitioner is a religious trust registered under Section 12A of the Act of 1961 and also submission of learned counsel for both sides, it is directed that further proceedings pursuant to notice dated 23.2.2021 (Annexure P-4) shall remain stayed till next date of hearing.
List this petition in week commending 4th April, 2022. Certified copy today.
Sd/-
(Parth Prateem Sahu) Judge roshan/-