Wp(C)/7039/2020 Of Save A Family Plan (India) v. The Deputy Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941WP(C).No.7039 OF 2020(D) PETITIONER/S: SAVE A FAMILY PLAN (INDIA)AISWARYAGRAM, PARAPPURAM, KANJOOR, ERNAKULAM 683593 REPRSENTED BY ITS EXECUTIVE DIRECTOR FR. MARSHEL MELAPPELLY BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.VIPIN ANTO H.M.SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)CENTRAL REVENUE BUILDING, I.S PRESS ROAD,KOCHI 682 018CENTRAL REVENUE BUILDING, I.S PRESS ROAD,KOCHI 682 018 2THE COMMISSIONER OF INCOME TAX (APPEALS)AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI 682 036AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI 682 036 3THE COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking adirection to dispose of Ext.P2 appeal preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against Ext.P1 assessment order. Heard the learned counsel for the parties. Withoutexpressing any opinion on the merits of the matter, Idispose of the writ petition with a direction to theCommissioner of Income Tax (Appeals) to take a decision onExt.P2 appeal and stay application Ext.P3 in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of 30 days from the date ofreceipt of a copy of the order. Till such time, recoveryproceedings pursuant to the assessment order shall be keptin abeyance. It is made clear that the interim stay is till thedisposal of the interim application and not beyond. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 20/12/2019 FOR ASSESSMENT YEAR 2014-15 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF APPEAL DATED 20/01//2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 13/01/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.