Wp(C)/18798/2022 Of Laxmi Meghan Educational Trust v. The Income Tax Officer(Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 14 DAY OF JUNE 2022 / 24TH JYAISHTA, 1944WP(C) NO. 18798 OF 2022 PETITIONER/S: LAXMI MEGHAN EDUCATIONAL TRUST,KMC W1/1504, SURGICARE CENTRE & HOSPITAL, KASARGODE DISTRICT, REPRESENTED BY ITS CHAIRMAN DR.M.V.SASIDHARAN. BY ADV S.K.DEVI RESPONDENT/S: 1THE INCOME TAX OFFICER(EXEMPTIONS), AAYAKAR BHAVAN, P.O.CHOVVA, KANNUR-670 006. 2THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, (BLOCK C-1), KENDRIYA BHAVAN, KAKKANAD, KOCHI-682 037. SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2012-2013, the petitioner has preferred an appeal before the 2[nd] respondent Income TaxAppellate Tribunal, a copy of which is produced as Ext.P3. A petition for stay ofproceedings pursuant to the assessment order has also been filed as Ext.P4.Petitioner apprehends coercive proceedings before the petition for stay isconsidered. Hence this writ petition. 2.Having considered the submissions of the counsel for the petitioner aswell as the respondents, I am of the opinion that this writ petition itself can bedisposed of with a direction. 3. Accordingly, there will be a direction to the 2[nd] respondent Income TaxAppellate Tribunal, before whom Exts.P3 & P4 are pending, to consider and passorders on Ext.P4 stay petition within a period of two months from the date ofreceipt of a copy of this judgment. Till such a decision is taken on Ext.P4,coercive steps, if any, taken against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- okb/14.6.22 GOPINATH P. JUDGE //True copy// PS to Judge APPENDIX OF WP(C) 18798/2022