Kerala Cricket Association Vs Addl CIT – Whether Writ Courts are not expected to dispose of the entire appeal merely on the basis of their decision on any particular issue under consideration?
– Case disposed of : SUPREME COURT OF INDIA
THE assessee is an Association and during the relevant AY, it had claimed registration u/s 12A. The assessee claimed that such application became untraceable and so was not acted upon by the jurisdictional Commissioner. Thus, the assessee filed a fresh application, which admittedly, turned out to be defective. Besides, such defects were not cured despite notices being issued to such effect. Hence the application was rejected by the Commissioner. The assessee then filed appeal to the Tribunal, albeit after a 445-day delay, which the Tribunal refused to condone and so dismissed the appeal. Another appeal filed by the assessee in this regard, was dismissed.
The matter ultimately reached High Court, where it was held that an application for registration u/s 12A merits being rejected, where such application was beset with defects & the applicant had made no attempt to rectify them. The High Court further held that the Commissioner could grant registration u/s 12A only w.e.f the commencement of the AY in which such application was made & not with retrospective effect.
Having heard the parties, the SC held that,
Whether Writ Courts are not expected to dispose of the entire appeal merely on the basis of their decision on any particular issue under consideration – YES: SC
++ it is seen that this Court has dismissed SLPs directed against the judgment of the High Court insofar as it rejected the plea for registration u/s 12A of the I-T Act with retrospective effect in 2019-TIOL-132-SC-IT. The counsel for assessee hoewever submitted that since the High Court disposed of the appeals against the orders of re-assessment merely on the basis of its decision on the issue of registration u/s 12A, the appeals will have to be restored to the file of the High Court. The submission has to be accepted. Accordingly, the ITA Nos. 37, 38, 39, 40 and 42 of 2012, are restored to the file of High Court for disposal afresh.
Civil Appeal Nos. 3573-3577 of 2019
(SLP(C) No(s). 9566-9570 of 2015)