Centre for Innovation in Science and Social Action V. Union of India and Assistant Director of Income Tax CPC, Bangalore and Income Tax Officer (Exemption), O/O the Income Tax Officer, Exemption Ward, Aayakar Bhavan, Trivandrum and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

WP(C)/12016/2023

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The case involves the Centre for Innovation in Science and Social Action, a public charitable institution, which challenged a Revenue Recovery notice based on assessment orders for the years 2020-21 and 2021-22. The petitioner argued that they were unable to upload stay applications against these orders. The respondents, including various officials from the Income Tax Department, acknowledged the issue and agreed to facilitate the uploading of these applications. The court's decision was to ensure that the petitioner could formally contest the recovery actions while the appeals were being considered.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 815174 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-04-2023
• Assessment Year: misc
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: MARY BENJEMIN
• Keywords: Assessment orders; Public charitable institution; Revenue recovery notice; Revenue recovery notice; Stay applications

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 4TH DAY OF APRIL 2023 / 14TH CHAITHRA, 1945 WP(C) NO. 12016 OF 2023 PETITIONER: CENTRE FOR INNOVATION IN SCIENCE AND SOCIAL ACTION REPRESENTED BY ITS GENERAL SECRETARY Dr.Mr.C.SURESH KUMAR,DEEPTHI, WEST OF TEMPLE, PARASSALA P.O, THIRUVANANTHAPURAM, PIN – 695 502,KERALA. BY ADV MARY BENJEMIN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI, PIN – 110 001. 2 ASSISTANT DIRECTOR OF INCOME TAX CPC, BANGALORE, PIN – 560 500. 3 INCOME TAX OFFICER (EXEMPTION), O/O THE INCOME TAX OFFICER ,EXEMPTION WARD, AAYAKAR BHAVAN, FIRST FLOOR, KOWDIAR P.O., TRIVANDRUM, PIN – 695 003. 4 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.12016 of 2023 2 T .R. RAVI, J. -------------------------------------------- W. P . (C). No. 12016 of 2023 -------------------------------------------- Dated this the 4th day of April, 2023 JUDGMENT Admit. DSGI takes notice for the 1st respondent. Standing Counsel takes notice for respondent Nos.2 to 4. 2. The petitioner is a public Charitable Institution working as a Centre for Innovation in Science and Social Action. The petitioner is aggrieved by Ext.P9 Revenue Recovery notice based on assessment orders which have been challenged in appeals. It is submitted that applications for stay could not be uploaded. 3. The learned Standing Counsel appearing for the respondents would submit that the department can provide a link for uploading stay petitions. It is submitted that similar directions have been issued by this Court in other cases also. 4. There will hence be a direction to the respondents to provide a link to the petitioner for uploading stay applications in Exts.P7 and P8 appeals that have been filed against Exts.P5 and P6 assessment orders within one month and on providing the link, the petitioner shall upload the stay applications. On W.P.(C)No.12016 of 2023 3 receipt of the stay applications, the respondents shall consider the same and pass orders, after hearing the petitioner within one month therefrom. Till the disposal of the stay applications, coercive steps for recovery shall be kept in abeyance. Writ petition is disposed of as above. Sd/- T .R. RAVI JUDGE AMR W.P.(C)No.12016 of 2023 4 APPENDIX OF WP(C) 12016/2023 PETITIONER’S EXHIBITS ExhibitP1 TRUE COPY OF THE INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2019-20 ExhibitP2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2019-20 ExhibitP3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE YEAR 2020-21 ExhibitP4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX RETURNS SUBMITTED FOR THE YEAR 2021-2022 ExhibitP5 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2020-21 ISSUED BY THE 2ND RESPONDENT. Exhibitp6 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2021-2022ISSUED BY THE 2ND RESPONDENT ExhibitP7 TRUE COPY OF THE APPEAL FILED AGAINST EXHIBIT P5,BEFORE THE 4TH RESPONDENT ExhibitP8 TRUE COPY OF THE APPEAL FILED AGAINST EXHIBIT P6 BEFORE THE 4TH RESPONDENT ExhibitP9 . TRUE COPY OF THE REVENUE RECOVERY NOTICE, ISSUED BY THE 3RD RESPONDENT "