Recently, the High Court of Kerala directed the Commissioner ( Exemptions ) to reconsider the application of Charitable Trust’s for issuance of Certificate under Section 80G of the Income Tax Act, 1961.
The petitioner, Snehatheeram Charitable Trust, represented by its Trustee and Vice Chairman sought judicial intervention after facing a setback with the rejection of their application in Ext.P9. This rejection was based on the grounds of non-submission of relevant documents despite receiving a notice.
In response to these allegations, the petitioner’s counsel argued that all requisite documents had indeed been submitted in response to the notice dated 16.11.2022, as evidenced by Ext.P3 letter dated 01.11.2022. However, the impugned order, as per the petitioner’s contention, inaccurately portrayed the situation by claiming non-submission of documents.
Upon careful consideration of the arguments presented, the court acknowledged a discrepancy in the department’s stand. It noted that the impugned order wrongly stated that no documents were submitted on 22.11.2022, the date set for hearing. Recognizing this error, the court set aside the impugned order and directed a reconsideration of the petitioner’s application in Ext.P2.
The Kerala High Court Single Bench of Justice Dinesh Kumar Singh thereby allowed the petitioner to reappear before the respondent-commissioner of exemptions with all relevant documents on 09.04.2024 for a fresh evaluation of their application.
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