Wp(C)/21323/2023 Of Jerusalem Retreat Centre v. The Income Tax Officer (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 3 DAY OF JULY 2023 / 12TH ASHADHA, 1945 WP(C) NO. 21323 OF 2023 PETITIONER/S: JERUSALEM RETREAT CENTRE,AGED 44 YEARS, 1/5, THALORE P.O., THALORE, THRISSUR, REPRESENTED BY ITS TRUSTEE FR. JO PACHERIYIL, PIN – 680 306. BY ADVS.ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARAJOHN VITHAYATHILAIBEL MATHEW SIBY RESPONDENTS: 1THE INCOME TAX OFFICER (EXEMPTION)EXEMPTION WARD, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001EXEMPTION WARD, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001 2THE ADDITIONAL/JOINT/DEPUY/ASSISTANT COMMISSIONER OF INCOME TAXINCOME TAX INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 110001DELHI, PIN - 110001 3THE COMMISSIONER OF INCOME TAX (APPEALS))NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001 4THE COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN - 682018CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN - 682018 5THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXNATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 110001NATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 110001 BY SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.S.DIAS,J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 21323 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of July, 2023 JUDGMENT This writ petition is filed, inter alia, to direct the third respondent to provide the petitioner with the linkto upload the stay petition proposed to be filed inExt.P6 appeal pending consideration before the thirdrespondent. 2. The petitioner’s case is that being aggrieved by Ext.P5 assessment order, the petitioner has preferredExt.P6 appeal on 14.04.2023 before the thirdrespondent. During the pendency of the appeal, thefirst respondent has issued Ext.P7 letter dated19.06.2023 threatening to enforce Ext.P5 assessmentorder. The petitioner is desirous of filing Ext.P8 staypetition in Ext.P6 appeal. But, the petitioner has not W.P.(C) No. 21323/2023 been provided with the link to upload the stay petition.This Court in an identical situation, by Ext.P9 judgmentdated 22.02.2022, has directed the third respondent toprovide the petitioner therein with the link to uploadthe stay petition. Therefore, the petitioner is entitled tothe benefit of the said judgment. Hence this writpetition. 3. Heard Sri. Joseph Markose, the learned Senior Counsel for the petitioner and Sri. ChristopherAbharaham, learned Standing Counsel for therespondents. 4. Having considered the pleadings and thematerials on record and taking note of the fact that Ext.P6 appeal which was originally filed before the fourthrespondent and subsequently transferred to the thirdrespondent, I am of the view that the petitioner isentitled for the link to upload Ext.P8 stay petition. Resultantly, I order the writ petition as follows: W.P.(C) No. 21323/2023 :: 4 :: 1) The third respondent is directed to provide thepetitioner with the link to upload Ext. P8 staypetitioner with the link to upload Ext. P8 stay petition within one week from the date of receipt ofthe certified copy of this judgment. the certified copy of this judgment. 2) On receipt of the link, the petitioner shallfile/upload Ext.P8 stay petition within a furtherperiod of one week.file/upload Ext.P8 stay petition within a furtherperiod of one week. Resultantly, I order the writ petition as follows: W.P.(C) No. 21323/2023 :: 4 :: 1) The third respondent is directed to provide thepetitioner with the link to upload Ext. P8 staypetitioner with the link to upload Ext. P8 stay petition within one week from the date of receipt ofthe certified copy of this judgment. the certified copy of this judgment. 2) On receipt of the link, the petitioner shallfile/upload Ext.P8 stay petition within a furtherperiod of one week.file/upload Ext.P8 stay petition within a furtherperiod of one week. 3) If the petitioner uploads the stay petition, the thirdrespondent is directed to consider and dispose ofthe stay petition, in accordance with law and asexpeditiously as possible, after affording thepetitioner an opportunity of being heard. respondent is directed to consider and dispose ofthe stay petition, in accordance with law and asexpeditiously as possible, after affording thepetitioner an opportunity of being heard. 4) Needless to state, if the third respondent proposesto pass a conditional order of stay, he shall statereasons for the same. to pass a conditional order of stay, he shall statereasons for the same. 5) Until such time orders are passed on the staypetition, provided the petitioner complies with thetime period fixed by this Court, all furtherpetition, provided the petitioner complies with thetime period fixed by this Court, all further W.P.(C) No. 21323/2023 :: 5 :: proceedings pursuant to Exts.P5 and P7 shall stand deferred. Rv sd/-C.S.DIAS JUDGE APPENDIX OF WP(C) 21323/2023 PETITIONER’S EXHIBITS: Exhibit P1TRUE COPY OF THE REGISTRATION CERTIFICATE NO. AABTJ9833B/09/15-16/T-0170 DATED 23-05-2016 UNDER SECTION 12AAOF THE INCOME TAX ACT 19610170 DATED 23-05-2016 UNDER SECTION 12AAOF THE INCOME TAX ACT 1961 Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 07.11.2022 FOR ASSESSMENT YEAR 2015-16 ISSUED UNDER SECTION 142(1)OF THE INCOME TAX ACT, 1961142(1) DATED 07.11.2022 FOR ASSESSMENT YEAR 2015-16 ISSUED UNDER SECTION 142(1)OF THE INCOME TAX ACT, 1961 Exhibit P3TRUE COPY OF THE REPLY DATED 19.01.2023 UPLOADED BY THE PETITIONER (WITHOUT ENCLOSURES)UPLOADED BY THE PETITIONER (WITHOUT ENCLOSURES) Exhibit P4TRUE COPY OF THE SHOW CAUSE NOTICE DATED07.03.2023 ISSUED BY THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT TO THE PETITIONER07.03.2023 ISSUED BY THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT TO THE PETITIONER Exhibit P5TRUE COPY OF THE ASSESSMENT ORDER DATED 16.03.2023 ALONG WITH COMPUTATION SHEET AND DEMAND NOTICE ISSUED BY THE ASSESSING OFFICER16.03.2023 ALONG WITH COMPUTATION SHEET AND DEMAND NOTICE ISSUED BY THE ASSESSING OFFICER Exhibit P6TRUE COPY OF THE APPEAL DATED 14.04.2023FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTFILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P7TRUE COPY OF THE LETTER DATED 19.06.2023ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P8TRUE COPY OF THE APPLICATION DATED 29.06.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT29.06.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P9TRUE COPY OF THE JUDGMENT DATED 22.02.2022 OF THIS HONOURABLE COURT IN W.P.(C) NO. 5808 OF 202222.02.2022 OF THIS HONOURABLE COURT IN W.P.(C) NO. 5808 OF 2022 True Copy P.S to Judge. rv