Wp(C)/24517/2021 Of Indira Gandhi Memorial Trust v. The Joint Commissioner Of Income Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 9 DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943WP(C) NO. 24517 OF 2021 PETITIONER: INDIRA GANDHI MEMORIAL TRUSTNELLIKKUZHY P.O, KOTHAMANGALAM, PIN 686 691REPRESENTED BY ITS CHAIRMAN SRI K M PAREETHBY ADVS.K.S.HARIHARAN NAIRRAJATH R NATH RESPONDENTS: 1THE JOINT COMMISSIONER OF INCOME TAX (EXEMPTION)CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI PIN 682 018 THE COMMISSIONER OF INCOME TAX(APPEALS), G-51, 2PARAPPILLY LANE, MANORAMA JUNCTION, GIRI NAGAR, KOCHI, PIN-682 036 3THE COMMISSIONER OF INCOME TAX(APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001 SRI.CHRISTOPHER ABRAHAM,SC SRI.JOSE JOSEPH SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 24517 of 2021 ------------------------------------------ Dated this the 9[th] day of November, 2021 JUDGMENT Petitioner challenges orders of penalty issued under Section271D and 271E of the Income Tax Act, 1961. Appeals have beenpreferred by the petitioner before the third respondent along withdelay petitions. 2.I have heard the arguments of Adv.K.S.Hariharan Nair,the learned Counsel for the petitioner as well as Adv. ChristopherAbraham, the learned Standing Counsel for the respondents. 3.Having regard to the contentions raised by the petitioner,I dispose of this writ petition directing the third respondent toconsider and pass appropriate orders on Ext.P3 and Ext.P3(a) delaypetitions filed along with Ext.P2 and Ext.P2(a) appeals. If the thirdrespondent deems it fit to condone delay, then the stay petitionsfiled as Ext.P4 and Ext.P4(a) shall also be considered and disposed WP(C)No.24517 of 2021 of. The entire process as directed above, shall be completed within a period of three months from the date of receipt of a copy of thisjudgment. Till such orders are passed, all coercive proceedings pursuant to Ext.P1 and Ext.P1(a) shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJ/09.11.2021 APPENDIX OF WP(C) 24517/2021 PETITIONER EXHIBITSExhibit P1 COPY OF PENALTY ORDER DATED 10-09-2015 ISSUEDUNDER SECTION 27ID OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 Exhibit P1ACOPY OF PENALTY ORDER DATED 10-09-2015 ISSUEDUNDER SECTION 271E OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13Exhibit P2COPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1Exhibit P2ACOPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1(A)Exhibit P3COPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT IN EXT P2 APPEAL.Exhibit P3ACOPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT IN EXT P2(A0 APPEALExhibit P4COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND AND 3RD RESPONDENT DATED 03-11-2021 IN EXT P2 APPEAL.Exhibit P4ACOPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND DATED 03-11-2021 INEXT P2(A0 APPEAL.