Wp(C)/15676/2014 Of Sivananda Yoga Vedanta Dhanwanthari Ashram v. Assitant Commissoner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 WP(C).No. 15676 of 2014 (H) ----------------------------------------- PETITIONER : --------------------- SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM,NEYYARDAM, TRIVANDRUM - 695 572. REPRESENTED BY ITS TRUSTREE MR. G. ANANTHAKRISHNAN. BY ADVS.SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENTS : ------------------------- 1. ASSITANT COMMISSONER OF INCOME TAX(EXEMPTION), THIRUVANANTHAPURAM - 695 003.(EXEMPTION), THIRUVANANTHAPURAM - 695 003. 2. JOINT COMMISSIONER OF INCOME TAX (RANGE 1),AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 3. COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15676 of 2014 (H) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 :TRUE COPY OF ASSESSMENT ORDER DATED 30/01/2014 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2008-2009.BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2008-2009. EXHIBIT P2 :TRUE COPY OF APPEAL DATED 26/02/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 :TRUE COPY OF THE STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 :TRUE COPY OF 1ST RESPONDENT'S ORDER DATED 06/05/2014 IMPOSING PENALTY OF RS.16,600/- FOR THE DELAY OF 166 DAYS IN FILING THE RETURN FOR 2008-2009.IMPOSING PENALTY OF RS.16,600/- FOR THE DELAY OF 166 DAYS IN FILING THE RETURN FOR 2008-2009. EXHIBIT P5 :TRUE COPY OF APPEAL DATED 02/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT.THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P6 :TRUE COPY OF STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT.THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P7 :TRUE COPY OF ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 2ND RESPONDENT.THE ASSESSMENT YEAR 2011-12 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 :TRUE COPY OF THE RECTIFICATION PETITION DATED 22/04/201 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 :TRUE COPY OF THE NOTICE DATED 12/05/2014 ISSUED BY THE 1ST RESPONDENT.THE 1ST RESPONDENT. EXHIBIT P10: TRUE COPY OF THE PETITIONER'S REPLY DATED 19/05/2014 TO THE 1ST RESPONDENT.THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. K.Vinod Chandran, J. ---------------------------------------- W.P.(C).No.15676 of 2014 ----------------------------------------- Dated this the 20[th] day of June, 2014 J U D G M E N T The petitioner is aggrieved with therecovery steps initiated against Exts.P1 and P4 ordersin assessment and penalty proceedings as also therecovery threatened, when rectification is pendingagainst Ext.P7. With respect to Exts.P1 and P4orders, admittedly, Exts.P2 and P5 appeals arepending, in which Exts.P3 and P6 stay petitions havealso been moved. Necessarily, no recovery shall beeffected, till the stay petitions are considered, whichshall be considered within one month from todaypending which the recovery shall be kept in abeyanceand on passing orders in the stay petition, suchorders shall govern the matter thereafter. Withrespect to Ext.P7 as also the rectification pending Dated this the 20[th] day of June, 2014 J U D G M E N T The petitioner is aggrieved with therecovery steps initiated against Exts.P1 and P4 ordersin assessment and penalty proceedings as also therecovery threatened, when rectification is pendingagainst Ext.P7. With respect to Exts.P1 and P4orders, admittedly, Exts.P2 and P5 appeals arepending, in which Exts.P3 and P6 stay petitions havealso been moved. Necessarily, no recovery shall beeffected, till the stay petitions are considered, whichshall be considered within one month from todaypending which the recovery shall be kept in abeyanceand on passing orders in the stay petition, suchorders shall govern the matter thereafter. Withrespect to Ext.P7 as also the rectification pending WPC No.15676/2014 ::2:: against Ext.P7, the petitioner would be entitled toapproach the authority under Article 220(6) of theIncome Tax Act. Writ petition disposed of. jma Sd/-K.VINOD CHANDRAN, Judge //true copy// P.A to Judge