Wp(C)/16453/2013 Of Mahatma Gandhi Charitable Society Thiruvananthapuram v. Assistant Director Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 1ST DAY OF JULY 2013/10TH ASHADHA, 1935 WP(C).No. 16453 of 2013 (F) ---------------------------- PETITIONER(S): -------------------------- MAHATMA GANDHI CHARITABLE SOCIETY TC-VIII/52, LAKSHMI VIHAR, THIRUMALA THIRUVANANTHAPURAM-695 006 REPRESENTED BY ITS CHAIRAN K.R.PANDALAI. BY ADVS.SRI.K.M.V.PANDALAI SMT.S.HEMALATHA RESPONDENT(S): ---------------------------- 1. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTIONS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003 AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16453 of 2013 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1.TRUE COPY OF THE ASSESSEMENT ORDER DATED 30/11/2011. EXHIBIT P2.TRUE COPY OF THE APPEAL ITA NO.64/TVM/11-12 DATED 10/1/2012 FILED BEFORE THE 2ND RESPONDENTFILED BEFORE THE 2ND RESPONDENT EXHIBIT P3.TRUE COPY OF THE STAY PETITION 20/8/2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTPETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P41. TRUE COPY OF THE NOTICE DATED 26/6/2013 ISSUED BY THE 1ST RESPONDENTRESPONDENT RESPONDENT(S)' EXHIBITS ---------------------------------------NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.16453 of 2013 = = = = = = = = = = = == = = = = Dated this the 1[st] day of July, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal accompanied byExt.P3 petition for stay against Ext.P1 order of assessment underthe Income Tax Act,1961. The petitioner is aggrieved by Ext.P4demand notice and contends that it cannot be treated as adefaulter so long as the order of assessment is under appeal. 2. I direct the second respondent to consider Ext.P3petition for stay with notice to the petitioner within a period oftwo months. The coercive proceedings evidenced by Ext.P4notice shall be put on hold till orders are passed on Ext.P3petition as directed above. The writ petition is disposed of. smm V.CHITAMBARESHJUDGE smm 2 V.CHITAMBARESHJUDGE