M/S GURUKUL, A REGISTERED TRUST HAVING ITS OFFICE AT VEER KUNWAR SINGH COLONY, KASHIPUR, SAMASTIPUR THROUGH ITS SECRETARY SRI MINESH CHAUDHARY, S/O SHRI JANARDAN CHOUDHARY, RESIDENT OF VEER KUNWAR SINGH COLONY, KASHIPUR, SAMASTIPUR Vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CENTRAL REVENUE BUILDING, BIR CHAND PATEL PATH, PATNA

JUDGEMENT

(1.) The writ petitioner, which is a non-profitable educational trust, having its office at Samastipur, was formed with an object to meet the academic requirements of children from poor sections of society, seeks issuance of a writ of certiorari, quashing the order of assessment and demand notice, dated 31.03.2016, passed by the respondent, Income Tax Officer (Exemptions), Muzaffarpur, for the assessment year 2013-14, under Sec. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), on the ground of being without jurisdiction and in violation of the Notification No.52/14, dated 22.10.2014, issued by the Central Board of Director Taxes (CBDT). The petitioner also seeks a direction restraining the respondent, Income Tax Officer (Exemptions), Muzaffarpur, from executing the impugned order of assessment and demand notice, dated 31.03.2016, aforementioned.

(2.) With the help of this writ petition, the petitioner seeks a declaration that, in the light of the Notification No. 52/14, dated 22.10.2014, issued by the CBDT, the respondent Assessing Officer, i.e., Income Tax Officer (Exemption), Muzaffarpur, has no jurisdiction to make assessment in respect of the petitioner as an assessee under Sec. 143(3) of the Act on the ground that it is neither registered under Sec. 12AA of the Act nor has claimed any exemption under Sec. 11 of the Act.

(3.) We have heard Mr. Gautam Kejriwal, learned counsel, appearing on behalf of the petitioner and Mr. Rishi Raj Sinha, learned counsel appearing, on behalf of the respondents. Background facts: