Wp(C)/15152/2021 Of St. Marys Charitable Trust v. Income Tax Officer (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THURSDAY, THE 29 DAY OF JULY 2021 / 7TH SRAVANA, 1943WP(C) NO. 15152 OF 2021 PETITIONER: ST. MARYS CHARITABLE TRUST10/223, ST. MARY'S CONVENT, PUTHENCRUZ P.O., PUTHEN CRUZ, ERNAKULAM-682 308, REPRESENTED BY ITS SECRETARY, SR.YOHANNA BY ADVS.V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: INCOME TAX OFFICER(EXEMPTION), WARD 1, KOCHI.3RD FLOOR,C.R.BUILDING, I.S. PRESS ROAD, KOCHI-682018THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Learned standing counsel takes notice for all the respondents. 2.Heard the learned counsel for the petitioner. He submits thatchallenging the assessment orders for years 2017-2018 and 2018-2019,the petitioner has preferred statutory appeals at Ext.P3 and P4accompanied by stay petitions at Ext.P5 and P6. In his submission,despite pendency of the stay petitions, the respondents are intending toeffect recovery of the amount assessed under the impugned assessmentorder. 3. The learned standing counsel appearing for the respondents opposed the petition by contending that the amount determined has tobe recovered by the respondents. He further submits that the 3[rd]respondents can be directed to decide the stay petitions within a periodof four months. 4.I have considered the submissions so advanced. Consideringthe facts and circumstances of the instant case, as stay petitions in thestatutory appeals challenging the assessment order are still pending, thepetition is disposed of with the following directions. The 3[rd] respondent is directed to decide the stay petitions at Ext.P5 and P6 in pending statutory appeals within a period of four months fromthe date of communication of this judgment. The petitioner to co-operatewith the 3[rd] respondent in expeditious disposal of the stay petitions. Tilldisposal of the stay petitions by the 3[rd] respondents, the respondentsshall keep the recovery in respect of the amount assessed as per theassessment orders for the year 2017-2018 and 2018-2019 in abeyance. SD/- Nsd A.M.BADAR JUDGE APPENDIX OF WP(C) 15152/2021 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE NOTICE NO.IR(1) 4604/2016 DATED 28/12/2016 ISSUED BY THE DISTRICT LABOUR OFFICER, KOLLAM TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE AWARD DATED 26/05/2020 IN ID NO.14/2018 OF THE LABOUR COURT, KOLLAM. EXHIBIT P3 THE TRUE COPY OF THE 2A(2) PETITION DATED 21.03.2018 FILED BY THE PETITIONER UNDER THE INDUSTRIAL DISPUTES ACT 1947 BEFORE THE LABOUR COURT, KOLLAM. //true copy//PA to Judge