9911796707
TMI Blog2024 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... so claimed exemption under Section 10 (23) (iiiad) of the Act and placed reliance on the decision of M/s. CHILDREN s EDUCATIONAL SOCIETY [ 2013 (7) TMI 519 - KARNATAKA HIGH COURT] . However, the respondent has failed to consider the reply from the right perspective and has mechanically passed the untenable order. Hence, the matter requires a remand. The order and the notice are liable to be set aside and so they are set aside. The matter is remanded to the respondents to the stage of reply to the 142 (1) notice. The petitioner is at liberty to file an added/ additional reply - HON'BLE MS. JUSTICE JYOTI MULIMANI For the Petitioner : (By SRI. Sangram. S. Kulkarni., Advocate) For the Respondents (By M. Thirumalesh., and Ms. Roopa Anaveka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner to furnish accounts and documents on or before 03.02.2021. Another notice was issued on 17.02.2021 fixing the time for reply as 22.02.2021. The petitioner contends that since the notices were sent by e-mail, it gave its reply on 26.02.2021, which is acknowledged by the respondent. The petitioner furnished documents and filed replies. However, the respondent without taking into consideration the replies and documents filed by the petitioner, passed an assessment order on 05.05.2021 and issued a demand notice on 20.10.2021. Hence, the petitioner has filed the captioned Writ Petition under Articles 226 and 227 of the Constitution of India. 3. Counsel Sri. Sangram S. Kulkarni., in presenting his arguments submits that the department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so they are set aside. 6. The Writ of Certiorari is ordered. The order dated 05.05.2021 passed under Section 143 (3) R/w Section 144B of the Income Tax Act, 1961 in DIN No: ITBA/AST/S/143 (3)/2021-22/1032793796(1) for the Assessment Year 2018-19 vide Annexure-K and the notice dated 20.10.2021 in DIN Letter No: ITBA/RCV/F/17/2021-22/1036499730(1) for the Assessment Year 2018-19 vide Annexure-L are quashed. 7. The matter is remanded to the respondents to the stage of reply to the 142 (1) notice. The petitioner is at liberty to file an added/ additional reply. If such an added/ additional reply is submitted, the respondent authority is directed to consider the same carefully and thereafter take a proper decision as per the law. This Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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