BEGUM PASHA BEE Vs. PRINCIPAL CHIEF COMMISSIONER

JUDGEMENT

(1.) Heard Mr.N.Muralikumaran, for M/s.Mcgan Law Firm, learned counsel for the petitioner and Mrs.Hema Muralikrishnana, learned Senior Panel Counsel appearing for the respondents.

(2.) The relief sought for by the petitioner in this writ petition appears to be an innocuous relief to direct the respondents 1 to 4 to consider the petitioner's application filed under Section 138 (1) (b) of the Income Tax Act, 1961, within the time frame.

(3.) The petitioner's grievance appears to be with regard to functioning of a public charitable trust, which has been granted under Section 12-A of the Registration Act by the Income Tax Department. Though the petitioner in the affidavit filed in support of the writ petition has made various allegations and averments with regard to his family members etc, those allegations are not gone into and cannot be gone into or adjudicated in this writ petition for more than one reason. Firstly, all those private parties, whose names are mentioned in the affidavit, have not been impleaded as respondents in the writ petition. Secondly, the allegations made against those private parties, pertain to administration of affairs of the Trust and management of its assets, which cannot be gone into in a writ petition that too, when a direction is sought against the Income Tax Department on an application stated to have been submitted by the petitioner under Section 138 (1) (b) of the Income Tax Act.