Exhibit P5True Copy Of The Order In Sree Dharmaparipalana Yogam v. The Income Taxofficer,W.p.(C)16287/2024Dated23.04.2024.Paripalana Yogam Vs. The Income Taxofficer,W.p.(C)16287/2024Dated23.04.2024

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 4 DAY OF JUNE 2024 / 14TH JYAISHTA, 1946WP(C) NO. 19909 OF 2024 PETITIONER: MENON AND COMPANY, REPRESENTED BY ITS PARTNER SRI.ACHYUTH KUMAR. R AGED 32 YEARS12/424, COURT ROAD,SULTHANPET, PALAKKAD, PIN – 678 001. BY ADVS.K.N.SREEKUMARANP.J.ANILKUMAR N.SANTHOSHKUMAR RESPONDENTS: 1INCOME TAX OFFICER INCOME TAX DEPARTMENT, AYAKAR BHAVAN NON CORP WARD 1(1 ) ENGLISH CHURCH ROAD, PALAKKAD, PIN – 678 014.PALAKKAD, PIN – 678 014. 2ADDITIONAL COMMISSIONER OF INCOME TAXASSESSMENT UNIT, INCOME TAX DEPARTMENT, ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO: 245, NORTH BLOCK NEW DELHI, PIN – 110 001. 3COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI, PIN – 110 001.NEW DELHI, PIN – 110 001. SRI. P.R AJITHKUMAR - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961 (for short, ‘the Act’).Against Ext.P1 order of assessment for theassessment year 2018-2019 passed by the 1[st] respondent, the petitioner has preferred Ext.P3appeal before the 3[rd ]respondent under Section246A of the Act. The petitioner has also filed an application to condone the delay of 169 days infiling the appeal. The petitioner has also preferredExt.P4 stay petition. Pursuant to Ext.P1, Ext.P2demand notice has been issued. The grievance of the petitioner is that pending the appeal, stepsare being taken to enforce Ext.P2. 2. Heard the learned counsel for the petitioner and the learned Standing Counsel. 3. In the facts and circumstances of the case and having regard to the fact that Ext.P3 is astatutory appeal, there will be a direction to the3[rd]respondent to consider the application forcondonation of delay in filing the appeal, asexpeditiously as possible. If the delay iscondoned, Ext.P4 stay petition shall be taken upfor consideration, expeditiously. The entireexercise shall be completed within a period of twomonths from the date of receipt of a copy of thisjudgment. Till such time, there shall not be anyrecovery proceedings pursuant to Exts.P1 and P2.The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED27.02.2023 WITH DIN: ITBA/AST/S/147/2022-23/1050155127(1) ISSUED BY THE 2NDRESPONDENT.27.02.2023 WITH DIN: ITBA/AST/S/147/2022-23/1050155127(1) ISSUED BY THE 2NDRESPONDENT. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED27.02.2023 WITH DIN:ITBA/AST/S/156/2022-23/1050155208(1) ISSUED BY THE 2NDRESPONDENT.27.02.2023 WITH DIN:ITBA/AST/S/156/2022-23/1050155208(1) ISSUED BY THE 2NDRESPONDENT. EXHIBIT P3TRUE COPY OF THE APPEAL MEMORANDUM IN FORMNO:35 BEARING ACKNOWLEDGEMENT NUMBER:260323250150923 DATED 15.09.2023 FILEDBEFORE THE 3RD RESPONDENT AGAINST EXT-P1ORDER.NO:35 BEARING ACKNOWLEDGEMENT NUMBER:260323250150923 DATED 15.09.2023 FILEDBEFORE THE 3RD RESPONDENT AGAINST EXT-P1ORDER. EXHIBIT P4TRUE COPY OF THE STAY PETITION DATED22.09.2023 FILED ON 22.09.2023 BEFORE THE3RD RESPONDENT.22.09.2023 FILED ON 22.09.2023 BEFORE THE3RD RESPONDENT. EXHIBIT P5TRUE COPY OF THE ORDER IN SREE DHARMAPARIPALANA YOGAM VS. THE INCOME TAXOFFICER,W.P.(C)16287/2024DATED23.04.2024.PARIPALANA YOGAM VS. THE INCOME TAXOFFICER,W.P.(C)16287/2024DATED23.04.2024. RESPONDENTS EXHIBITS: NIL.