Kerala High Court
M/S.Kadakkal Educational Trust vs The Income Tax Officer
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
TUESDAY, THE 8TH DAY OF APRIL 2014/18TH CHAITHRA, 1936
WP(C).No. 10386 of 2014 (W)
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PETITIONER(S):
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M/S.KADAKKAL EDUCATIONAL TRUST,
PULLIPPARA P.O., KADAKKAL, KOLLAM-695136,
REPRESENTED BY ITS MANAGING TRUSTEE
SHRI.MOHAMMED RASHEED.
BY ADVS.SRI.T.M.SREEDHARAN (SR.)
SRI.M.B.PRAJITH
SRI.V.P.NARAYANAN
SMT.DIVYA RAVINDRAN
RESPONDENT(S):
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1. THE INCOME TAX OFFICER, WARD - 1, KOLLAM.
2. THE COMMISSIONER OF INCOME TAX (APPEALS),
AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003.
3. INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, 1ST FLOOR, BLOCK C-I &II,
KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD,
COCHIN-682037, REPRESENTED BY ASSISTANT REGISTRAR.
4. THE ASSISTANT DIRECTOR OF INCOME TAX (EXEM),
O/O.JOINT COMMISSIONER OF INCOME TAX,
RANGE-1, AAYAKAR BHAVAN, KAWADIAR,
THIRUVANANTHAPURAM-695003.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-04-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 10386 of 2014 (W)
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APPENDIX
PETITIONERS' EXHIBITS
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P1: COPY OF THE ASSESSMENT ORDER DATED 2012-2010 ISSUED BY THE 1ST
RESPONDENT
P2: COPY OF THE APPELLATE ORDER IN ITA NO.47/TVM/10-11 DATED 5/12/12
ISSUED BY THE 2ND RESPONDENT
P3: COPY OF MEMORANDUM OF APPEAL DATED 4/2/13 SUBMITTED BY THE
PETITIONER BEFOR THE 3RD RESPONDENT
P3(A): COPY OF THE ORDER DATED 20/1/2011 ISSUED BY THE COMMISSIONER OF
INCOME TAX THIRUVANANTHAPURAM.
P4: COPY OF THE ORDER NO.301/43/10-11/11-12 DATED 24/10/11 ISSUED BY THE
COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM
P5: COPY OF THE JUDGMENT DATED 5/12/2012 IN WPC.NO.12755 OF 2012 OF
THIS HONOURABLE COURT.
P5(a): COPY OF THE JUDGMENT DATED 8/1/14 IN WA.873 OF 2013 OF THIS
HONOURABLE COURT.
P5(b): COPY OF THE ORDER DATED 4/2/14 IN IA.NO.99/2014 IN WA.873 OF 2013 OF
THIS HONOURABLE COURT.
P6: COPY OF THE MEMORANDUM OF APPEAL DT 24/5/2013 FILED BEFORE THE
R3.
P7: COPY OF THE JUDGMENT DT 9/1/2014 IN WPC NO. 798/2014 OF THIS HON'BLE
COURT.
P8: COPY OF THE NOTICE NO. 16/DR/AATK 9085F/AIDT (EXMP)/TVM/2013-14
DT 3/12/2013 ISSUED BY THE R4.
P9: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE ITAT,
COCHIN BENCH, ON 15/1/2014.
P10: COPY OF THE ORDER IN S.P. 01/COCH/2014 IN ITA NO. 75/COCH/2013
DT. 01/04/2014.
RESPONDENT'S EXHIBITS : NIL.
//TRUE COPY//
P.S. TO JUDGE
PJ
P.R. RAMACHANDRA MENON, J.
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W.P.(C)No.10386 OF 2014
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Dated this the 8th April, 2014
J U D G M E N T
The petitioner is an Educational Trust. The petitioner is before this Court, as aggrieved of Ext.P10 order dated 01.04.2014 passed by the third respondent/Income Tax Appellate Tribunal, whereby Ext.P9 interlocutory application for stay preferred by the petitioner has been rejected , however posting the appeal for further consideration on 28.04.2014.
2. The sequence of events narrated in the writ petition shows that, the petitioner had applied for registration under Section 12AA of the Income Tax Act with effect from 2007, which however was considered and rejected as per Ext.P4 order dated 24.10.2011 by the second respondent/Commissioner of Income Tax (Appeals). The petitioner however obtained registration from 2010 onwards. Being aggrieved of Ext. P4 order, the petitioner has approached the third respondent/Appellate Tribunal by filing Ext. P6 appeal, which is pending consideration.
3. Ext.P1 Assessment Order passed by the first respondent/Income Tax Officer was subjected to challenge by filing Ext.P3 second appeal before the third respondent/Income W.P.(C)No.10386 OF 2014 2 Tax Appellate Tribunal and the petitioner approached this Court by filing W.P.(C) 798 of 2014 in view of coercive proceedings. The said writ petition was considered and disposed of as per Ext.P7 judgment with liberty to the petitioner to file an application for stay and also with a direction to consider the stay petition ( to be filed) in accordance with law. It was in the said circumstance, that the petitioner filed Ext.P9 application for stay, which was considered and disposed of vide Ext.P10 order by the Tribunal, declining the relief sought for holding that the petitioner was not having registration at the relevant point of time. However, the appeal was directed to be posted for further consideration on 28.04.2014. The prayer of the petitioner is to cause the appeal to be considered and finalised and also to keep the recovery proceedings in abeyance till such time.
4. Heard the learned Government Pleader as well.
5. After hearing both the sides, the petitioner is directed to deposit a sum of Rs.5 lakhs within 'ten' days, subject to which, the recovery proceedings shall be kept in abeyance. The third respondent/Tribunal is directed to consider and pass final orders on Exts.P3 and P6 appeals preferred against Ext.P1 assessment W.P.(C)No.10386 OF 2014 3 order passed by the first respondent/Income Tax Officer and Ext.P4 order (rejecting the application for registration) passed by the second respondent/ Commissioner of Income Tax, in accordance with law, as expeditiously as possible, at any rate, within 'two months' from the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the third respondent/Tribunal for further steps.
The writ petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk