2019-VIL-466-ALH-DT

ALLAHABAD HIGH COURT

Writ Tax No. - 1344 of 2019

Date: 16.12.2019

SHREE RAM CHANDRA MISSION

Vs

COMMISSIONER OF INCOME TAX (EXEMPTION) AND 3 OTHERS

For the Petitioner : Ashish Bansal
For the Respondent : S.S.C.

BENCH

Biswanath Somadder And Ajay Bhanot JJ.

JUDGMENT

A notice under section 148 of the Income Tax Act, 1961, dated 18th March, 2019, is impugned before us. The notice has been issued to the following assessee:

“M/s Shriram Chandra Mission C/o Navneet Kumar Saxena- President M/s Shriram Chandra Mission, R-23, Sector XI, Noida, U.P. -201301”.

The assessee, however, has not filed the instant writ petition through its President. Instead, one Dinesh Kumar, who claims to be its elected Secretary, has instituted the writ petition. The bye-laws of the Society conferring authority upon the elected Secretary of the writ petitioner to file the instant writ petition – or for that matter, the person claiming to be its elected Secretary – have not been brought on record.

Further, the manner or resolution by which authority was vested in Dinesh Kumar who has pledged his oath before this Court to file this writ petition on behalf of the Society – while claiming to be its elected Secretary – has also not been stated in the writ petition. In these circumstances, we find that Dinesh Kumar, claiming to be the elected Secretary of the Society, does not have any locus standi to file the instant writ petition. This issue has particular relevance in this case since, admittedly, there is a dispute within the Society. The main dispute of the Society is not a subject matter of adjudication in the writ proceeding. However, the consequential affect of any order that may be passed in this writ petition is likely to effect the rights of one of the warring / rival party / parties of the Society. The warring / rival parties who are likely to be affected have not been impleaded in this writ petition. In their absence, the writ petition is not maintainable.

The writ petition is, therefore, liable to be dismissed and is accordingly dismissed.

Dismissal of the writ petition, however, shall not cause any prejudice to the writ petitioner – Society, to take such recourse, which may be available in law.

 

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