Energy Management Centre V. Union of India and Assistant Director of Income Tax CPC, Bangalore and Income Tax Officer (Exemption), Thiruvananthapuram and Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi

WP(C)/23617/2022

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The case involves the Energy Management Centre, a government-owned charitable institution, which approached the Kerala High Court to prevent the recovery of amounts due under assessment orders for which appeals had been filed. The petitioner argued that the recovery should be stayed pending the decision on these appeals. The respondents, representing the Income Tax Department, noted that no stay application had been filed along with the appeals. The court, considering the procedural aspect, directed the department to facilitate the filing of a stay application by providing a specific link for this purpose.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 820130 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-07-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; JOSE JOSEPH
• Assessee Lawyers: ANJALI BENJEMIN
• Keywords: Appeal; Assessment Order; Charitable institution; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 21ST DAY OF JULY 2022 / 30TH ASHADHA, 1944 WP(C) NO. 23617 OF 2022 PETITIONER: ENERGY MANAGEMENT CENTRE REPRESENTED BY ITS REGISTRAR MR.SUBHASH BABU, B.V.SRIKRISHNA NAGAR, SREEKARIYAM P.O, THIRUVANANTHAPURAM, PIN – 695 017. BY ADVS. R.ANJALI 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), OFFICE OF THE INCOME TAX OFFICER, EXEMPTION WARD, AAYAKAR BHAVAN, FIRST FLOOR, KOWDIAR P.O., THIRUVANANTHAPUAM, PIN – 695 003. 4 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23617 OF 2022 2 JUDGMENT The petitioner, a Government owned charitable institution, has approached this Court apprehending recovery of amounts due under assessment orders in respect of which the petitioner has filed appeals before the appellate authority. 2. The learned standing counsel appearing for the respondent would submit that the petitioner had not preferred any stay application along with the appeal. It is submitted that on the direction of this Court, the department can provide a link for uploading a stay petition. It is submitted that similar directions have been issued by this Court in other cases also. 3. Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The petitioner shall file a stay application WP(C) NO. 23617 OF 2022 3 within 10 days from the date of receipt of the link. If such stay applications are filed within the time stipulated above, recovery steps shall be deferred till a decision is taken on the stay applications so filed by the petitioner. This writ petition shall stand disposed of as above. Sd/- GOPINATH P. JUDGE ats WP(C) NO. 23617 OF 2022 4 APPENDIX OF WP(C) 23617/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGEMENT FOR THE RETURN SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2019-20 ISSUED BY THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2018-2019 Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT OF INCOME TAX RETURNS SUBMITTED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2018- 2019 ISSUED BY THE 2ND RESPONDENT Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2020- 2021 ISSUED BY THE 2ND RESPONDENT Exhibit P7 TRUE COPY OF THE APPEAL FILED AGAINST EXHIBIT P5, BEFORE THE 4TH RESPONDENT Exhibit P8 TRUE COPY OF THE APPEAL FILED AGAINST EXHIBIT P6 BEFORE THE 4TH RESPONDENT Exhibit P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE, ISSUED BY THE 3RD RESPONDENT "