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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
CHERAMAN JUMA MASJID MAHALLU, REPRESENTED BY ITS SECRETARY S.A. ABDUL KAYYUM – Appellant
Versus
COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI – Respondent
| Table of Content |
|---|
| 1. petitioner seeks registration under income tax act. (Para 1 , 2 , 3 , 4) |
| 2. respondents argue that notices were served. (Para 5 , 7) |
| 3. court observes valid procedure followed. (Para 6 , 10 , 12) |
| 4. ratio on service of notices and opportunities. (Para 11 , 15) |
| 5. court permits reconsideration of application. (Para 22) |
JUDGMENT
The petitioner is an assessee under the Income Tax Act, 1962 (‘the Act’, for brevity) and is a trust, which is administering and manging the Cheraman Juma Masjid, registered with the Waqf Board. The status of the assessee for the purpose of Income Tax is that of a public trust. The grievances highlighted by the petitioner in this Writ Petition is against Ext.P6 order, by which, the application submitted by the petitioner for registration under Section 12A (1)(ac)(iii) of the Income Tax Act was rejected.
2. The facts that led to the filing of this Writ Petition are as follows:
The petitioner submitted an application in Form-10A for registration under Section 12A of the Act on 28.02.2023 as evidenced by Ext.P2. Ext.P3 is the application submitted on the same day under Form-10AB. The Ext.P4 is the audit report submitted in Form-10B, along with Exts
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