Ishan International Education v. Chief Commissioner of Income-tax-1, Patna / Commissioner of Income-tax-1, Patna
[Citation -2020-LL-0915-38]

Citation 2020-LL-0915-38
Appellant Name Ishan International Education
Respondent Name Chief Commissioner of Income-tax-1, Patna / Commissioner of Income-tax-1, Patna
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 15/09/2020
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags appropriate authority • educational society • competent authority • time barred
Bot Summary: On record there is another application stated to have been filed on 4th of February, 2003. The Chief Commissioner, Income Tax I, Patna has dealt with the petitioner s claim, seeking exemption, vide impugned order dated 26th of August, 2011 which is extracted as under: Ishan International Educational Society, Malahi Pakri, Kankarbagh, Patna-800020 has filed an application dated 12th May, 2011 enclosing therewith photocopy of an application in Form No. 56D dated 30/10/2002 for grant of exemption u/s 10(23C) of the Income-tax Act, 1961 for the A.Y. 2002-03 filed on 04/02/2003 before Commissioner of Income-tax, Patna-I, Patna. The stipulation as per 14th proviso to section 10(23C) inserted vide Finance Act, 2006 with effect from 01st June, 2006, requires that an application made on or after 01 st June, 2006 for the purposes of grant of exemption or continuance thereof, is filed before the appropriate authority at any time during the financial year immediately preceding the assessment year from which the exemption is sought. Further, the application of the assessee filed on 04/02/2003 even if treated as a pending application could not be proceeded with as the application is invalid being time barred as it should have been filed on or before 31/03/2002. Patna High Court CWJC No.17760 of 2011 dt.15-09-2020 4/5 Hence, the application of the assessee filed on 12/05/2011 seeking grant of exemption u/s 10(23C)(vi) for the A.Y. 2002-03 is rejected being invalid and without considering the request on merits. While disposing of the applications as aforesaid, the facts stated in the letter dated 19/08/2011 filed suo motu by the applicant have also been considered From the material on record, it is evident that similar application(s) filed by the petitioner for the subsequent periods were dealt with by the competent authority. With respect to the year in question, it is the case of the Revenue that the application filed, if any, was not before the competent authority, and as such, none other than the authorized authority was under any obligation to deal with the same.


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.17760 of 2011 Ishan International Education, Society Registered under Societies Act, 1860 having its office at South end of Doctor's Colony, Malahi Pakri, Kankarbagh, Patna 800020 through its President, Dr. Arbind Kumar, Son of Late Durga Singh, Resident of South end of Doctor's Colony, Malahi Pakri, Kankarbagh Patna-800020. Petitioner/s Versus 1. Chief Commissioner of Income Tax-1, Patna having its office at Central Revenue Building, Bir Chand Patel Path, Patna 2. Commissioner of Income Tax-1, Patna having its office at Central Revenue Building, Bir Chand Patel Path, Patna Respondent/s Appearance : For Petitioner/s : Mr.D.V.Pathy, Advocate For Respondent/s : Mrs. Archana Sinha, Advocate CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE CHIEF JUSTICE) Date : 15-09-2020 Petitioner has prayed for following relief(s): i) order dated 26.8.2011 for assessment year 2002-03 (as contained in Annexure-4) passed by respondent no. 1 under Section 10 (23C) (vi) or (via) of Act be quashed; ii) respondent no. 1 be directed to accord approval under Section 10 (23C) (vi) or (via) of Act for assessment year 2002-03; iii) for granting any other relief(s) to Patna High Court CWJC No.17760 of 2011 dt.15-09-2020 2/5 which petitioner is otherwise found entitled to. In view of disputed question of fact, and law laid down by Hon ble Apex Court in Commissioner of Income Tax & Anr. v. Karnataka Planters Coffee Curing Work Private Limited, (2016) 9 SCC 538, we are not inclined to entertain present petition, more so when we find that for little less than decade, petitioner failed to pursue any remedy in accordance with law. We are concerned with assessment proceedings pertaining to Assessment Year 2002-03. Petitioner seeks to set up claim for exemption under Section 10(23C) (vi) and (via) of Income Tax Act, 1969. Seeking such benefit, purportedly, petitioner submitted application (Form No. 56D) before authority on 31st of October, 2002. On record there is another application stated to have been filed on 4th of February, 2003. Chief Commissioner, Income Tax I, Patna has dealt with petitioner s claim, seeking exemption, vide impugned order dated 26th of August, 2011 (Annexure-4) which is extracted as under: Ishan International Educational Society, Malahi Pakri, Kankarbagh, Patna-800020 (the Patna High Court CWJC No.17760 of 2011 dt.15-09-2020 3/5 applicant) has filed application dated 12th May, 2011 enclosing therewith photocopy of application in Form No. 56D dated 30/10/2002 for grant of exemption u/s 10(23C) (vi) & (via) of Income-tax Act, 1961 for A.Y. 2002-03 filed on 04/02/2003 before Commissioner of Income-tax, Patna-I, Patna. stipulation as per 14th proviso to section 10(23C) inserted vide Finance Act, 2006 with effect from 01st June, 2006, requires that application made on or after 01 st June, 2006 for purposes of grant of exemption or continuance thereof, is filed before appropriate authority at any time during financial year immediately preceding assessment year from which exemption is sought. Thus, application in Form No. 56D seeking exemption u/s 10 (23C)(vi) & (via) of Income-tax Act, 1961 for AY-2002- 03 should have been filed in office of Chief Commissioner of Income-tax-I, Patna and not in office of Commissioner of Income-tax-I, Patna, as CCIT-I, Patna is appropriate authority for purposes of grant of exemption u/s 10(23C)(vi) & (via) of Income-tax Act, 1961. Further, application of assessee filed on 04/02/2003 even if treated as pending application could not be proceeded with as application is invalid being time barred as it should have been filed on or before 31/03/2002. competent authority is not vested with power of condonation of delay. Patna High Court CWJC No.17760 of 2011 dt.15-09-2020 4/5 Hence, application of assessee filed on 12/05/2011 seeking grant of exemption u/s 10(23C)(vi) & (via) for A.Y. 2002-03 is rejected being invalid and without considering request on merits. While disposing of applications as aforesaid, facts stated in letter dated 19/08/2011 filed suo motu by applicant have also been considered From material on record, it is evident that similar application(s) filed by petitioner for subsequent periods were dealt with by competent authority. However, with respect to year in question, it is case of Revenue that application filed, if any, was not before competent authority, and as such, none other than authorized authority was under any obligation to deal with same. We are in agreement. That apart, we notice that even though petitioner diligently pursued similar application for period subsequent to one in question, but did not take any steps for pursuing application purportedly filed on 31 st of October, 2002/ refiled on 4th of February, 2003. For more than eight years petitioner allowed matter to be slept over. Here only we may clarify that Revenue does Patna High Court CWJC No.17760 of 2011 dt.15-09-2020 5/5 not admit filing of application (Annexures P-1 and P-2), but only avers that neither any application was filed nor was it pending with competent authority. For all aforesaid reasons, more so in view of disputed question of fact, applying ratio laid down in Commissioner of Income Tax & Anr. v. Karnataka Planters Coffee Curing Work Private Limited (supra) we refrain from passing any order which petitioner so desires. Hence, instant petition, instituted on 30.09.2011 is dismissed in aforesaid terms. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- AFR/NAFR CAV DATE Uploading Date 22.09.2020 Transmission Date Ishan International Education v. Chief Commissioner of Income-tax-1, Patna / Commissioner of Income-tax-1, Patna
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