TMI Blog2021 (9) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition under Section 220(6), that will be a case of prejudice to the petitioner, if ultimately the appeal is decided otherwise. Therefore, this Court feels that in a case of this nature, when a prima facie case is made in this regard by the assessee that shall be taken into account. - W.P.(MD)No.16263 of 2021 And W.M.P.(MD)Nos.13106 & 13108 of 2021 - - - Dated:- 9-9-2021 - Honourable Mr.Justice R.Suresh Kumar For the Petitioner : Mr.N.Ramakrishnan For the Respondents : Mr.N.Dilip Kumar, Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in the Demand / Show Cause notice in DIN Notice No.ITBA/RCV/S/221/2021-22/1034797134(1) dated 11.08.2021 issued by the fourth respondent and quash the same and further direct the first respondent to dispose of the appeal filed by the petitioner challenging the order of assessment dated 13.04.2021 made by the third respondent for the Assessment Year 2018-19. 2. The petitioner is a Society, registered under the Societies Registration Act, 1975 and also under the Income Tax Act, 1961, [in short, 'the Act']. The petitioner is an assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said impugned notice, Mr.N.Ramakrishnan, learned Counsel appearing for the petitioner / assessee has submitted that, the petitioner is an Educational and Welfare Society and it is a charitable institution. Therefore, it is entitled to get exemptions or benefits whatever available under Sections 11 and 12 of the Act and that benefit has been continuously given. However, all of a sudden in the assessment made in the assessment year 2018-19, a stand has been taken by the respondent / Revenue in view of the amendment having been made in the year 1998 in the memorandum of articles of the Society, whereby, a clause has been inserted that the educational institutions established by the petitioner charitable Society is to provide education to all communities in general and to promote the interest of Muslim minority in particular. Merely because such an amendment has been made to make it as a charitable institution for the entire general public and particularly for Muslim minority people, the revenue has taken a stand in view of Section 13(1)(a) of the Act that, the benefit available under Sections 11 and 12 would not be made applicable to the petitioner institution. 8. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cannot rush to this Court by filing the present writ petition, instead of giving the show cause to the said notice. 11. I have considered the rival submissions made by the learned Counsel appearing for the parties and have perused the materials placed before this Court. 12. Whether the petitioner would be entitled to get benefit under Sections 11 and 12 of the Act or not, in view of the provisions of Section 13(1)(a), because of the amendment made in the year 1998 in the articles of the petitioner Society, is the question to be decided by the appellate authority, where admittedly, the appeal filed by the petitioner dated 29.04.2021, is pending. Since the first respondent appellate authority is a National Forum, before whom a number of appeals throughout the country would have been filed, we cannot expect that within a particular time frame, appeal would be disposed of. But, in such cases, normally a mechanism would be provided to seek a plea to grant an interim order as against the order of assessments which are impugned before the appellate authority. If there is no such mechanism is available or such mechanism is not effectively administered, with a result, the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kes up the appeal and decide the same and before which, if any demand is made, even as a condition under Section 220(6), that will be a case of prejudice to the petitioner, if ultimately the appeal is decided otherwise. Therefore, this Court feels that in a case of this nature, when a prima facie case is made in this regard by the assessee that shall be taken into account. This has also been reiterated by this Court in an earlier order in W.P.(MD)No.5550 of 2020 dated 08.04.2021. 17. When that being the position, this Court feels that, no doubt, the petitioner assessee can very well approach the assessing officer, by invoking Section 220(6) of the Act and accordingly, the application to be filed in this regard, under the aforesaid provision can be decided by the assessing officer by taking into account the facts and circumstances of the case, especially in the context of the observations made hereinabove. 18. In that view of the matter, this Court is inclined to dispose of this writ petition with the following order: that the petitioner is relegated to file an application under Section 220(6) of the Act, before the Assessing Authority ie., the third respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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