Wp(C)/16872/2024 Of Pulikkal Medical Foundation v. The Assistant Commissioner Of Income Tax-Tds

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 27 DAY OF MAY 2024 / 6TH JYAISHTA, 1946 WP(C) NO. 16872 OF 2024 PETITIONER: PULIKKAL MEDICAL FOUNDATIONMEDICAL TRUST HOSPITAL M.G ROAD, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR DR. P.V. LOUIS, PIN – 682 016. BY ADVS.ABRAHAM JOSEPH MARKOSISAAC THOMASP.G.CHANDAPILLAI ABRAHAMSHARAD JOSEPH KODANTHARAJOHN VITHAYATHILAIBEL MATHEW SIBY RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX-TDSCENTRAL REVENUE BUILDING I.S. CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN – 682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL SCHEME, NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN – 110 001. 3DEPUTY COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE AYYAKKAR BHAVAN KOCHI, PIN – 682 018.EXEMPTION CIRCLE AYYAKKAR BHAVAN KOCHI, PIN – 682 018. SRI. P.G. JAYASHANKAR - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 27.05.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT The petitioner is a Company incorporated under Section 25 of the Companies Act, 1956. It is alsoregistered as a Charitable Trust under Section 12A ofthe Income Tax Act, 1961 (for short, ‘the Act’). Ext.P1is the assessment order for the assessment year2017-2018 passed by the 1[st] respondent. Ext.P1(a) isthe notice of demand issued to the petitioner underSection 156 of the Act. Challenging Ext.P1, thepetitioner has preferred Ext.P2 appeal along withExt.P3 stay petition, before the 2[nd] respondent. Thegrievance of the petitioner is that pending the appeal,coercive steps are being taken to recover thedisputed tax. 2.Since Ext.P2 is a statutory appeal, there willbe a direction to the 2[nd] respondent to considerExt.P3 stay petition, as expeditiously as possible, atany rate, within a period of two months from the date 3 of receipt of a copy of this judgment. Till orders are passed on the stay petition, all recovery stepspursuant to Ext.P1 shall be deferred. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1TRUE COPY OF ORDER DATED 31.07.2023 ISSUED BY THE 1ST RESPONDENT FORASSESSMENT YEAR 2017-18.ASSESSMENT YEAR 2017-18. EXHIBIT P1 (A)TRUE COPY OF NOTICE ON DEMAND DATED31.07.2023 ISSUED BY THE 1ST RESPONDENTTO THE PETITIONER.31.07.2023 ISSUED BY THE 1ST RESPONDENTTO THE PETITIONER. EXHIBIT P2TRUE COPY OF APPEAL DATED 30.08.2023FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT.FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXHIBIT P3TRUE COPY OF STAY PETITION DATED30.08.2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT.30.08.2023 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF RECTIFICATION PETITIONDATED01.09.2023FILEDBYTHEPETITIONER BEFORE THE 1ST RESPONDENT(WITHOUT ANNEXURES).DATED01.09.2023FILEDBYTHEPETITIONER BEFORE THE 1ST RESPONDENT(WITHOUT ANNEXURES). EXHIBIT P5TRUE COPY OF RECTIFIED ORDER DATED17.01.2024ISSUEDBYTHE1STRESPONDENT.17.01.2024ISSUEDBYTHE1STRESPONDENT. EXHIBIT P6TRUE COPY OF APPLICATION DATED01.09.2023 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT.01.09.2023 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXHIBIT P7TRUE COPY OF NOTICE DATED 18.01.2024ISSUED BY THE 1ST RESPONDENT TO THEPETITIONER.ISSUED BY THE 1ST RESPONDENT TO THEPETITIONER. EXHIBIT P8TRUE COPY OF LETTER DATED 30.01.2024SENT BY THE PETITIONER BEFORE THE 1STRESPONDENT.SENT BY THE PETITIONER BEFORE THE 1STRESPONDENT. RESPONDENTS EXHIBITS: NIL.