9911796707
TMI Blog2019 (7) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... B. RAMACHANDRAN, CGC, SMT. P. K. RADHIKA, SC, MALABAR DEVASWOM BOARD, SRI. M. SASINDRAN, SC, KANNUR DISTRICT CO. OP. BANK, AND SRI. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JUDGMENT Payyanur Sree Subrahmanya Swami Temple, represented by its Executive Officer, is the petitioner. The petitioner prays for the following reliefs: "i) To issue a Writ of Certiorari or any other appropriate Writ, order or direction to call for the entire documents culminated in Exts.P5, P6 & P9 and to quash the same; ii) To declare that the petitioner, being the administrative body of the religious endowments attached to the deity of Sree Payyanur Subrahmanya Swami and constituted under the Madras Hindu Religious & Charitable Endowments Act, 1951, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an institution coming within the definition of Madras Hindu Religious & Charitable Endowments Act, 1951 (for short 'HR&CE Act') and for administration and overseeing the function of the institution, Board of Trustees is constituted under the provisions of HR&CE Act. The case of petitioner is that the petitioner is conforming to the mandate of HR&CE Act and enjoys statutory exemption from the Act under Section 10(23BBA) of the Act. The petitioner temple, for the assessment year 2014-15, on the advise given by internal auditor, e-filed its returns under acknowledgment No.953303230150216 dated 15.02.2016. The third respondent processed the return Ext.P1 and determined the net tax payable by the petitioner and demanded a sum of Rs. 29,69,290/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income claimed in the return and thereby treating the entire receipts of the petitioner as the total income and raised the impugned demands. In the above backdrop, the entire blame for creation of the tax demand falls on the petitioner. (emphasis applied) 6. The admission on the statutory exemption which the petitioner is entitled to is stated thus: "As regards the petitioner's prayer for a declaration by the Hon'ble Court that the petitioner is entitled for exemption u/s. 10(23BBA), it is submitted that such a declaration is not necessary as the Income Tax Act itself grants exemption under section 10(23BBA) to the entities of the nature coming within the ambit of that provision. As for the prayer of the petitioner for a direction t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement filed by the respondents, the writ petition could have been disposed of. Such course keeps alive the issue of refund of tax collected without authority from the petitioner. Therefore, this Court by keeping in view the character, scope and admission of the petitioner vis-à-vis HR&CE Act and exemption in Section 10(23BBA) of the Act declares that the determination of income of petitioner for the assessment years 2014-15 and 2015-16 is illegal, contrary to the statutory exemption and violation of Article 265 of Constitution of India. Consequent thereto the petitioner is entitled for refund of the tax already collected from the petitioner institution. For the said purpose of securing refund of tax collected, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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