Wp(C)/3475/2024 Of University Of Kerala v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30 DAY OF JANUARY 2024 / 10TH MAGHA, 1945WP(C) NO. 3475 OF 2024 PETITIONER/S: UNIVERSITY OF KERALASENATE HOUSE CAMPUS, PALAYAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS REGISTRAR, PIN - 695034BY ADV SHRI.THOMAS ABRAHAM, SC, UNIVERSITY OF KERALA RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 6950032THE ASSISTANT COMMISSIONER OF INCOME TAXEXEMPTION CIRCLE, THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 30.01.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C) NO. 3475 OF 2024 J U D G M E N T Petitioner is University of Kerala establishedunder the Act enacted by the State Legislature.The petitioner is facing demand and recoveryproceedingsinpursuancetoan assessment/rectification order dated 2.8.2023,Ext.P1. Admittedly, the petitioner has approachedthe appellate authority with a delay and that toowith an application for interim stay. 2.Considering the aforesaid fact, thepresent writ petition is disposed of with adirection to the appellate authority to considerand pass appropriate orders on the applications ofthe petitioner for condonation of delay in filingthe appeal and for interim stay, if the same arepending along with the appeal, Ext.P2, before theNational Faceless Appeal Centre, expeditiously,preferably within a period of four months. With the aforesaid direction, the present writpetition is disposed of. Pending interlocutory WP(C) NO. 3475 OF 2024 3 application, if any, in the present writ petitionstands dismissed. jg Sd/- JUDGE DINESH KUMAR SINGH APPENDIX OF WP(C) 3475/2024 PETITIONER EXHIBITS EXHIBIT P1THE TRUE COPY OF THE RECTIFICATION ORDER DATED 15/8/2023 ISSUED U/S 154 OF THE IT ACT, 1961 EXHIBIT P2THE TRUE COPY OF THE APPEAL PREFERRED BY THE UNIVERSITY IN FORM 35 BEFORE THE 1ST RESPONDENT AUTHORITY EXHIBIT P3THE TRUE COPY OF THE CONDONATION PETITION DATED 25/9/2023 FILED BY THE UNIVERSITY BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTION), COCHIN EXHIBIT P4THE TRUE COPY OF THE DEMAND NOTICE DATED 22/9/2023 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE,THIRUVANANTHAPURAM EXHIBIT P5THE TRUE COPY OF THE STAY PETITION DATED 25/9/2023 FILED BY THE FINANCE OFFICER, UNIVERSITY OF KERALA BEFORE THE 1ST RESPONDENT AUTHORITY EXHIBIT P6THE TRUE COPY OF THE CIRCULAR NO.16/2022 DATED 19/7/2022 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES