IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 34355 of 2018 PETITIONER: THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST REPRESENTED BY ITS MANAGING TRUSTEE, S.KUMAR, AGED 55, S/O SREEDHARAN NAIR, SANKAR, SWATHI NAGAR, PEROORKADA P.O. TRIVANDRUM 695 005. BY ADV. SMT.MARY BENJEMIN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX OFFICE OF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. 2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) TRIVANDRUM OFFICE OF DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (1) RANGE-2, TRIVANDRUM, AAYAKAR BAHVAN, KOWDIAR, TRIVANDRUM-695 003. BY ADVS. SRI.CHRISTOPHER ABRAHAM, SC SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2019, COURT ON SAME DAY DELIVERED FOLLOWING: -2- WP(C).No. 34355 of 2018 JUDGMENT Initially, petitioner filed this writ petition seeking following reliefs: 1. To issue order of mandamus directing 1st respondent to pass orders allowing request made in Exhibit P1 2. To declare that petitioner is entitled to recognition of provident fund trust. 3. To issue order directing respondents to compensate for hardship petitioner is facing because of delay is passing orders requested as per Exhibit P1 4. To grant such other relief as this Honourable Court may deem fit to grant in circumstances of case. 5. To award to petitioner cost in these proceedings. 2. Pending writ petition, authorities passed Ext. P12 order granting retrospective approval, that is, with effect from 31.03.2010 for petitioner- Provident Fund Trust. 3. Now in light of Ext.P12 retrospective approval, petitioner wants respondent authorities to consider Exts.P13 to P15 applications for rectification under Section 154 of Income Tax Act, 1961. 4. In response to submissions made by petitioner's -3- WP(C).No. 34355 of 2018 counsel, learned Standing Counsel assures Court that authorities will consider petitioner's Exts.P13 to P15 expeditiously, keeping in view Ext. P12. I, accordingly disposed of writ petition. Sd/- DAMA SESHADRI NAIDU JUDGE JS/13.02 -4- WP(C).No. 34355 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF APPLICATION DATED 30.3.2010 SUBMITTED BY PETITIONER. EXHIBIT P2 TRUE COPY OF LETTER DATED 19.11.2013 SENT TO PETITIONER BY 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF REPRESENTATION DATED 28.11.2013 SUBMITTED BY PETITIONER. EXHIBIT P4 TRUE COPY OF REMINDER DATED 22.12.2017 SENT BY PETITIONER. EXHIBIT P5 TRUE COPY OF LETTER DATED 16.7.2018 OF 2ND RESPONDENT SENT TO PETITIONER. EXHIBIT P6 TRUE COPY OF REPLY DATED 24.7.2018 SUBMITTED BY PETITIONER. EXHIBIT P7 TRUE COPY OF REMINDER DATED 23.8.2018 SENT BY PETITIONER. EXHIBIT P8 TRUE COPY OF ORDER DATED 06.6.2011. EXHIBIT P9 TRUE COPY OF LETTER DATED 22.10.2018 SENT BY 1ST RESPONDENT TO PETITIONER EXHIBIT P10 TRUE COPY OF LETTER DATED 05.11.2018 SENT BY 1ST RESPONDENT TO PETITIONER. EXHIBIT P11 TRUE COPY OF REPLY DATED 27.11.2018 SENT BY PETITIONER TO 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF ORDER DATED 12.12.2018 OF 1ST RESPONDENT EXHIBIT P13 TRUE COPY OF REQUEST DATED 07.01.2019 SUBMITTED BY PETITIONER TO 2ND RESPONDENT FOR ASSESSMENT YEAR 2013- 2014 EXHIBIT P14 TRUE COPY OF REQUEST DATED 07.01.2019 -5- WP(C).No. 34355 of 2018 SUBMITTEDBY PETITIONER TO 2ND RESPONDENT FOR ASSESSMENT YEAR 2014- 2015 EXHIBIT P15 TRUE COPY OF REQUEST DATED 07.01.2019 SUBMITTED BY PETITIONER TO 2ND RESPONDENT FOR ASSESSMENT YEAR 2015- 2016 Thiruvananthapuram District Cooperative Bank Employees Providend Fund Trust v. Commissioner of Income-tax, Thiruvananthapuram / Deputy Commissioner of Income-tax, Circle-2(1), Trivandrum