The Madras High Court allowed the petitioner to submit a fresh reply within two weeks regarding the rejection of its e-Form NDH-4 application, which was passed beyond the 45-day time limit, and directed the second respondent to pass final orders within four weeks, leaving the legal validity of the provisions open.
Thooya Sahaya Annai Nidhi,petitioner-assessee,filed writ petition challenging the rejection of its e-Form NDH-4 applications by the first respondent and sought a direction to accept the same.
The Court heard the Writ Petition, where both the petitioner’s counsel and the Senior Central Government Counsel stated that the issue had been addressed in a previous order dated 20.03.2025, passed in a similar case. They requested that the current Writ Petitions be disposed of in line with that order.
Read More: Gauhati HC Sets aside ITAT Order passed Ignoring Provisions of S. 292B of Income Tax Act
How to Audit Public Charitable Trusts under the Income Tax Act Click Here
The petitioner challenged an order passed on 23.06.2023, rejecting their application in Form NDH-4 and seeking to declare certain amendments to the Companies Act, 2013, and the Nidhi Rules, 2014, as unconstitutional. The petitioner also argued that the order was passed beyond the 45-day time limit.
A single member bench of Justice Krishnan Ramasamy noted that the petitioner had filed a reply to the impugned order and sought a fresh order, considering the additional explanation submitted. The bench allowed the petitioner to submit a new reply within two weeks addressing the issues raised in the order.
It directed the second respondent to consider any new replies and pass final orders within four weeks. The legal validity of the provisions was left open.
GST READY RECKONER: Complete Topic wise Circulars, Instructions & Guidelines Click here
With these directions, the Court disposed of the Writ Petition.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
