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2019 (7) TMI 673

..... rns ought not to have been processed and likewise by referring to these assessment years and the tax determined, withdrawing a sum of ₹ 10 lakh from the account of the petitioner-temple, is illegal, arbitrary, beyond the Act and unconstitutional? - HELD THAT:- The petitioner firstly is an institution under HR&CE Act. Secondly, the petitioner satisfies the requirement of Section 10(23BBA) of the Act. Therefore, is not under obligation to file return under the Act. Even if the tax is paid erroneously, the respondents, de hors the statutory exemption, firstly could not have determined the total receipts received from the petitioner as income for the particular year and demand tax. Such determination of demand of income tax is contrar .....

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..... - W. P. (C) No. 8524 of 2019 - 1-7-2019 - MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI. MAHESH V RAMAKRISHNAN AND SRI. K. PRAMOD For The RESPONDENT : ADVS. SRI. 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 religio .....

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..... in this clause shall be construed to exempt from tax the income of any trust, endowment or society referred to therein. 3. The petitioner is 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 d .....

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..... under Section 12A of the Income Tax Act. In the absence of registration u/s. 12A, the CPC while processing the returns did not take into account the application of 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 exem .....

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..... ly stated by the respondents. Therefore, the petitioner prays for appropriate orders. 9. With the above observations and by accepting the stand taken in 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 i .....

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