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RITU BAHRI, MANISHA BATRA
Prem Chand Markanda SD College for Women – Appellant
Versus
Assistant Commissioner of Income Tax (Exemptions) – Respondent
| Table of Content |
|---|
| 1. writ sought challenging income tax notices. (Para 1) |
| 2. facts regarding petitioner and registration. (Para 2 , 3 , 4) |
| 3. respondents' counterarguments and legal references. (Para 5 , 6) |
| 4. court's analysis of statutory provisions. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15) |
| 5. no proceedings under section 147 for 2015-16. (Para 16) |
| 6. petition allowed, notices set aside. (Para 17) |
JUDGMENT
Ms. Ritu Bahri, J.
Petitioner is seeking a writ in the nature of certiorari for quashing the notices dated 16.03.2022, 29.03.2022 (Annexures P-3 and P-6) issued under clause (b) of Section 148 A and Section 148 of the INCOME TAX ACT , 1961 along with order dated 29.03.2022 (Annexure P-5) passed under clause (d) of Section 148 A of the Act, being without jurisdiction and against the 3rd proviso to Section 12A(2) of the Act.
2. The petitioner-assessee is a society registered under the Registrar of Societies, Punjab, vide certificate dated 21.06.1993. The assessee is running a college exclusively for girls since 1973 and further a school for plus one and plus two for girls students separate from college, which is an integral part of the college as well. Petitioner-assessee is getting s
The court emphasized that a denial of reasonable opportunity violates natural justice, requiring the reconsideration of a trust's application for registration under tax statutes.
Failure to issue notice under Section 143(2) invalidates the assessment order, as it is a mandatory procedure under the Income Tax Act.
Procedural amendments to the Income Tax Act apply retrospectively, affecting the validity of notices issued under the Act.
The reopening of assessment notice under Section 148 is barred by limitation if issued beyond the established time frame as per amended Section 149.
Section 13 inapplicable at registration stage u/s 12AB; limited to exemption at assessment. Grant based on charitable objects and genuine activities.
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