CENTRE FOR ENVIRONMENT AND DEVELOPMENT , TRIVANDRUM V. ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTIONS)

WP(C)/12991/2014

AI Insights

The case involves the Centre for Environment and Development, a registered society, which filed a writ petition against the Assistant Director of Income-Tax (Exemptions) and other tax authorities. The petitioner challenged the assessment orders that determined taxable incomes for the years 2008-09 and 2009-10, which were initially assessed at nil but later revised, leading to substantial tax demands. The petitioner had filed appeals against these revised assessments, which were still pending before the Commissioner of Income Tax (Appeals)-I. Meanwhile, the tax authorities initiated coercive proceedings to recover the assessed taxes. The petitioner sought relief from the High Court to stay these proceedings until the appeals were decided.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755768 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-06-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ; P DANIEL
• Keywords: Appeal Pending; Assessment orders; Coercive Proceedings; Income Tax Exemptions
• Section: 147; 143(3); 12A; 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 4TH DAY OF JUNE 2014/14TH JYAISHTA, 1936 WP(C).No. 12991 of 2014 (Y) ---------------------------- PETITIONER(S): -------------------------- CENTRE FOR ENVIRONMENT AND DEVELOPMENT, T.C. 10/2071(2), THOZHUVANCODE, VATTIYOORKKAVU P.O., TRIVANDRUM-695013 REPRESENTED BY ITS EXECUTIVE DIRECTOR DR. BABU AMBAT. BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): ---------------------------- 1. ASSISTANT DIRECTOR OF INCOME-TAX (EXEMPTIONS), AAYAKAR BHAVAN, KAWADIAR, TRIVANDRUM-695003. 2. COMMISSIONER OF INCOME TAX (APPEALS)-I, AAYAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. 3. COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12991 of 2014 (Y) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1- TRUE COPY OF THE CERITIFICATE OF REGISTRATION AS SOCIETIES VIDE SL.NO. 253/93 OF 1993 ISSUED BY THE REGISTRAR OF SOCIETIES. EXHIBIT P2- TRUE COPY OF THE REGISTRATION U/S. 12A OF THE INCOME-TX ACT ISSUED BY THE INCOME-TAX OFFICER(O.S.D.) OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, THIRUVANANTHAPURAM VIDE C.NO. 301/DDIT(E)/TVM-9/2003-04 DATED 15TH DECEMBER, 2003. EXHIBIT P3- TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF THE PETITIONER. EXHIBIT P4- TRUE COPY OF THE ASSESSMENT ORDER COMPLETED U/S. 143(3) ON 20-12-2010 BY THE 1ST RESPONDENT VIZ. ASST. DIRECTOR OF INCOME-TAX (EXEMPTION) TRIVANDRUM DETERMINING THE TAX AT NIL FOR ASS. YEAR 2008-09. EXHIBIT P5- TRUE COPY OF THE ASSESSMENT ORDER COMPLETED U/S. 143(3) ON 21-11-2011 BY THE 1ST RESPONDENT VIZ, THE ASST. DIRECTOR OF INCOMET-TAX (EXEMPTION), TRIVANDRUM DETERMINING THE TAX AT NIL FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P6- TRUE COPY OF THE ASSESSMENT ORDER COMPLETED U/S. 143(3) READ WITH SECTION 147 ON 30-03-2014 DETERMINIG THE TOTAL INCOME AT RS. 1,53,93,620/- FOR THE ASSESSMENT YEAR 2008-09 BY THE 1ST RESPONDENT. EXHIBIT P7- TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) READ WITH SECTION 147 ON 14-03-3014 DETERMINING THE TOTAL INCOME AT RS. 90,16,900/- FOR THE ASSESSMENT YEAR 2009-10 PASSED BY THE 1ST RESPONDENT VIZ. THE ASST. DIRECTOR OF INCOME-TAX (EXEMPTION), TRIVANDRUM. EXHIBIT P8- A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2008-09 SHOWING THE TAX AT RS. 77,39,820/- ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9- TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2009-10 SHOWING THE TAX AT RS, 39,21,260/- ISSIED BY THE 1ST RESPONDENT. EXHIBIT P10- TRUE COPY OF THE COVERING LETTER, APPEAL MEMORANDUM IN FORM NO. 35 ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT VIZ. THE COMMISSIONER OF INCOME-TAX (APPEAL-I), TRIVANDRUM FOR THE ASSESSMENT YEAR 2008-09. WP(C).No. 12991 of 2014 (Y) ---------------------------- EXHIBIT P11- TRUE COPY OF THE COVERING LETTER, APPEAL MEMORANDUM IN FORM NO. 35 ALONG WITH STATEMENT OF FACT AND GROUNDS OF APPEAL FILED BEFOE THE 2ND RESPONDENT VIZ, THE COMMISSIONER OF INCOME-TAX (APPEAL-I), TRIVANDRUM FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P12- LETTER NO. DR/TVM/AAATC4276H/ADIT(EXEMP)/TVM/2013-14 DATED 12-05-2014 ISSUED BY HE ASSISTANT DIRECTOR OF INCOME-TAX (EXEMP). RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- /TRUE COPY/ P.A TO JUDGE LSN K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 12991 of 2014 ====================== Dated this the 4th day of June, 2014 J U D G M E N T Exts.P4 to P7 are the assessment orders passed against the petitioner for the year 2008-09 and 2009-10. Against these orders, petitioner filed Exts.P10 and P11 appeals. Appeals are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall stay the coercive proceedings initiated for a period of one month from today until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge. "