Wp(C)/10386/2014 Of M/S.kadakkal Educational Trust v. The Income Tax Officer, Ward - 1, Kollam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH DAY OF APRIL 2014/18TH CHAITHRA, 1936 WP(C).No. 10386 of 2014 (W) ---------------------------------------- PETITIONER(S): ---------------------- M/S.KADAKKAL EDUCATIONAL TRUST, PULLIPPARA P.O., KADAKKAL, KOLLAM-695136, REPRESENTED BY ITS MANAGING TRUSTEE SHRI.MOHAMMED RASHEED. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.M.B.PRAJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD - 1, KOLLAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003. 3. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-I &II, KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD, COCHIN-682037, REPRESENTED BY ASSISTANT REGISTRAR. 4. THE ASSISTANT DIRECTOR OF INCOME TAX (EXEM), O/O.JOINT COMMISSIONER OF INCOME TAX, RANGE-1, AAYAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10386 of 2014 (W) ---------------------------------------- PETITIONERS' EXHIBITS ----------------------------------- APPENDIX P1:COPY OF THE ASSESSMENT ORDER DATED 2012-2010 ISSUED BY THE 1ST RESPONDENTRESPONDENT P2:COPY OF THE APPELLATE ORDER IN ITA NO.47/TVM/10-11 DATED 5/12/12 ISSUED BY THE 2ND RESPONDENT ISSUED BY THE 2ND RESPONDENT P3:COPY OF MEMORANDUM OF APPEAL DATED 4/2/13 SUBMITTED BY THE PETITIONER BEFOR THE 3RD RESPONDENT PETITIONER BEFOR THE 3RD RESPONDENT P3(A): COPY OF THE ORDER DATED 20/1/2011 ISSUED BY THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM.INCOME TAX THIRUVANANTHAPURAM. P4:COPY OF THE ORDER NO.301/43/10-11/11-12 DATED 24/10/11 ISSUED BY THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAMCOMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM P5:COPY OF THE JUDGMENT DATED 5/12/2012 IN WPC.NO.12755 OF 2012 OF THIS HONOURABLE COURT.THIS HONOURABLE COURT. P5(a): COPY OF THE JUDGMENT DATED 8/1/14 IN WA.873 OF 2013 OF THIS HONOURABLE COURT.HONOURABLE COURT. P5(b): COPY OF THE ORDER DATED 4/2/14 IN IA.NO.99/2014 IN WA.873 OF 2013 OF THIS HONOURABLE COURT.THIS HONOURABLE COURT. P6:COPY OF THE MEMORANDUM OF APPEAL DT 24/5/2013 FILED BEFORE THE R3.R3. P7:COPY OF THE JUDGMENT DT 9/1/2014 IN WPC NO. 798/2014 OF THIS HON'BLECOURT.COURT. P8:COPY OF THE NOTICE NO. 16/DR/AATK 9085F/AIDT (EXMP)/TVM/2013-14 DT 3/12/2013 ISSUED BY THE R4.DT 3/12/2013 ISSUED BY THE R4. P9:COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE ITAT, COCHIN BENCH, ON 15/1/2014.COCHIN BENCH, ON 15/1/2014. P10:COPY OF THE ORDER IN S.P. 01/COCH/2014 IN ITA NO. 75/COCH/2013 DT. 01/04/2014. DT. 01/04/2014. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.S. TO JUDGE P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No.10386 OF 2014 ......................................................................... Dated this the 8[th] April, 2014 J U D G M E N T The petitioner is an Educational Trust. The petitioner is before this Court, as aggrieved of Ext.P10 order dated01.04.2014 passed by the third respondent/Income Tax AppellateTribunal, whereby Ext.P9 interlocutory application for staypreferred by the petitioner has been rejected , however postingthe appeal for further consideration on 28.04.2014. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.S. TO JUDGE P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No.10386 OF 2014 ......................................................................... Dated this the 8[th] April, 2014 J U D G M E N T The petitioner is an Educational Trust. The petitioner is before this Court, as aggrieved of Ext.P10 order dated01.04.2014 passed by the third respondent/Income Tax AppellateTribunal, whereby Ext.P9 interlocutory application for staypreferred by the petitioner has been rejected , however postingthe appeal for further consideration on 28.04.2014. 2. The sequence of events narrated in the writ petitionshows that, the petitioner had applied for registration underSection 12AA of the Income Tax Act with effect from 2007, whichhowever was considered and rejected as per Ext.P4 order dated24.10.2011 by the second respondent/Commissioner of IncomeTax (Appeals). The petitioner however obtained registration from2010 onwards. Being aggrieved of Ext. P4 order, the petitionerhas approached the third respondent/Appellate Tribunal by filingExt. P6 appeal, which is pending consideration. 3. Ext.P1 Assessment Order passed by the first respondent/Income Tax Officer was subjected to challenge byfiling Ext.P3 second appeal before the third respondent/Income Tax Appellate Tribunal and the petitioner approached this Courtby filing W.P.(C) 798 of 2014 in view of coercive proceedings.The said writ petition was considered and disposed of as perExt.P7 judgment with liberty to the petitioner to file anapplication for stay and also with a direction to consider the staypetition ( to be filed) in accordance with law. It was in the saidcircumstance, that the petitioner filed Ext.P9 application for stay,which was considered and disposed of vide Ext.P10 order by theTribunal, declining the relief sought for holding that thepetitioner was not having registration at the relevant point oftime. However, the appeal was directed to be posted for furtherconsideration on 28.04.2014. The prayer of the petitioner is tocause the appeal to be considered and finalised and also to keepthe recovery proceedings in abeyance till such time. 4. Heard the learned Government Pleader as well. 5. After hearing both the sides, the petitioner is directed todeposit a sum of Rs.5 lakhs within 'ten' days, subject to which,the recovery proceedings shall be kept in abeyance. The thirdrespondent/Tribunal is directed to consider and pass final orderson Exts.P3 and P6 appeals preferred against Ext.P1 assessment W.P.(C)No.10386 OF 2014 order passed by the first respondent/Income Tax Officer andExt.P4 order (rejecting the application for registration) passed bythe second respondent/ Commissioner of Income Tax, inaccordance with law, as expeditiously as possible, at any rate,within 'two months' from the date of receipt of a copy of thejudgment. The petitioner shall produce a copy of the judgmentalong with a copy of the writ petition before the thirdrespondent/Tribunal for further steps. The writ petition is disposed of. P.R.RAMACHANDRA MENONJUDGE lk