Wp(C)/16311/2014 Of Mary Matha Educational Society v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 27TH DAY OF JUNE 2014/6TH ASHADHA, 1936` WP(C).No. 16311 of 2014 (L) ---------------------------- PETITIONER(S): ------------ MARY MATHA EDUCATIONAL SOCIETY, RAJCOT, THYCAUD, TRIVANDRUM 695 014, REPRESENTED BY ITS CHAIRMAN R.MURUGAN, S/O.LATE P.RATNASWAMY, AGED 6 YEARS, RESIDING AT RAJCOT, TC NO.24/447, THYCAUD, THIRUVANANTHAPURAM. BY ADVS.SRI.R.S.KALKURA SMT.R.BINDU SRI.M.S.KALESH SMT.A.V.PRIYA SRI.HARISH GOPINATH SRI.JOHNSON JOSE PANJIKKARAN SRI.SANIL KUNJACHAN SRI.K.KURIAN KOSHY RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR,TRIVANDRUM 695 003.TRIVANDRUM 695 003. 2. THE ASSISTANT DIRECTOR OF INCOME TAX, (EXEMPTION) TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM 695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXHIBIT P1. COPY OF THE REGISTRATION CERTIFICATE ISSUED UNDER THE TRAVANCORE- COCHIN LITERARY, SCIENTIFIC AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955.TRAVANCORE- COCHIN LITERARY, SCIENTIFIC AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955. EXHIBIT P2. COPY OF THE REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ISSUED BY THE COMMISSIONER OF INCOME TAX DATED 25.02.05.ISSUED BY THE COMMISSIONER OF INCOME TAX DATED 25.02.05. EXHIBIT P3. COPY OF THE RETURN DATED 30.09.11 SUBMITTED BY THE PETITIONER. EXHIBIT P4. COPY OF THE ASSESSMENT ORDER DATED 30.03.14 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.RESPONDENT TO THE PETITIONER. EXHIBIT P5. COPY OF THE COMPUTATION SHEET OF THE INCOME OF THE PETITIONER FOR THE ASSESSMENT YEAR 2011-2012.FOR THE ASSESSMENT YEAR 2011-2012. EXHIBIT P6. COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 29.4.14.BEFORE THE IST RESPONDENT DATED 29.4.14. EXHIBIT P7. COPY OF THE APPLICATION FOR STAY DATED 21.05.14 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P8. COPY OF THE NOTICE DATED 12.5.14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.THE PETITIONER. EXHIBIT P9. COPY OF THE STAY PETITION. EXHIBIT P10. COPY OF THE PETITION FOR EARLY HEARING DATED 21.05.14. EXHIBIT P11. COPY OF THE APPLICATION DATED 23.05.14 SUBMITTED BY THE PETITIONERS BEFORE THE SECOND RESPONDENT.PETITIONERS BEFORE THE SECOND RESPONDENT. EXHIBIT P12. COPY OF THE PROCEEDINGS DATED 27.5.14 ISSUED BY THE SECOND RESPONDENT.RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ rvs/ P.A.TO JUDGE K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.16311 of 2014 ---------------------------------------- Dated this the 27[th] day of June, 2014 J U D G M E N T Ext.P4 is the assessment order passed against the petitioner for the years 2011-2012. Against this order,petitioner filed Ext.P6 appeal, which is accompanied byExt.P7 stay petition before the 1[st] respondent. The appealand the stay petitions are pending before the 1[st] respondent.While so, 2[nd] respondent issued demand notice for which thepetitioner has filed Ext.P9 stay petition. In the meanwhile, itis alleged, coercive proceedings have been threatened. It isin this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 1[st] respondent herein, shalldispose of Ext.P7 and P9 stay applications within a periodof one month from today and the coercive proceedings bestayed until such orders are passed; which order shall determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment 2. In the above circumstances, it is directed that the appellate authority, the 1[st] respondent herein, shalldispose of Ext.P7 and P9 stay applications within a periodof one month from today and the coercive proceedings bestayed until such orders are passed; which order shall determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment before the 1[st] respondent for compliance. Writ petition disposed of. jma Sd/-K.VINOD CHANDRAN, Judge //true copy// P.A to Judge