2015 (9) TMI 1568 - HC - Income Tax

Misuse of exemption granted under Section 12A - Held that - The petitioner submitted a representation dated 30.06.2015 and the same is yet to be considered. Respondents would submit that the representation dated 30.06.2015 was sent on 08.08.2015 and received by the respondents on 11.08.2015 only and also submitted that the same will be disposed of on merits and in accordance with law. The said submission made by the learned counsel for the respondents is recorded. Considering the limited relief sought for by the petitioner, without going into the merits of the case, the respondents are directed to consider the representation of the petitioner dated 30.06.2015 and pass appropriate orders on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order.

Summary

Issues:
Petition seeking mandamus for disposal of representation regarding property ownership and misuse of tax exemption.

Analysis:
The petitioner filed a writ petition seeking a mandamus to direct the respondents to consider and dispose of her representation regarding property ownership and misuse of tax exemption. The petitioner claimed that her great grandfather owned properties in Vellore, which were inherited by her grandfather's sons, including her mother. Allegations were made against her brother-in-law and his sons attempting to grab the properties. The petitioner submitted representations to authorities, including one on 30.06.2015 regarding the misuse of tax exemption. The court heard both parties, and the respondents assured that the representation would be considered and disposed of in accordance with the law.

The petitioner highlighted the misuse of tax exemption under Section 12 A of the Income Tax Act in her representation dated 30.06.2015, which had not been considered yet. The court noted the delay in receiving the representation by the respondents but directed them to dispose of it on merits and in accordance with the law. The learned senior standing counsel for the respondents assured that the representation would be dealt with appropriately.

The court, without delving into the merits of the case, directed the respondents to consider the petitioner's representation dated 30.06.2015 within eight weeks and pass suitable orders in accordance with the law. The writ petition was disposed of with no costs imposed. The judgment focused on providing a specific direction for the disposal of the representation without delving into the broader issues of property ownership or tax exemption misuse.