INDIRA GANDHI MEMORIAL TRUST V. THE JOINT COMMISSIONER OF INCOME TAX (EXEMPTION)

WP(C)/24517/2021

AI Insights

The case involves the Indira Gandhi Memorial Trust, which challenged penalty orders issued under Section 271D and 271E of the Income Tax Act, 1961, by the Joint Commissioner of Income Tax (Exemption). The penalties were related to the assessment year 2012-13. The Trust had filed appeals against these penalties, which were accompanied by delay petitions. The primary legal contention revolved around the procedural handling of these appeals and the associated stay petitions. The court's decision focused on ensuring that the appeals and petitions were duly considered and resolved in a timely manner.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 751692 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-11-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; JOSE JOSEPH
• Assessee Lawyers: K S NAIR
• Keywords: Delay condonation; Penalty order; Stay Petition
• Section: 271D; 271E

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943 WP(C) NO. 24517 OF 2021 PETITIONER: INDIRA GANDHI MEMORIAL TRUST NELLIKKUZHY P.O, KOTHAMANGALAM, PIN 686 691 REPRESENTED BY ITS CHAIRMAN SRI K M PAREETH BY ADVS. K.S.HARIHARAN NAIR RAJATH R NATH RESPONDENTS: 1 THE JOINT COMMISSIONER OF INCOME TAX (EXEMPTION) CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI PIN 682 018 2 3 THE COMMISSIONER OF INCOME TAX(APPEALS), G-51, PARAPPILLY LANE, MANORAMA JUNCTION, GIRI NAGAR, KOCHI, PIN-682 036 THE COMMISSIONER OF INCOME TAX(APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001 SRI.CHRISTOPHER ABRAHAM,SC SRI.JOSE JOSEPH SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.24517 of 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- WP(C) No. 24517 of 2021 ------------------------------------------ Dated this the 9th day of November, 2021 JUDGMENT Petitioner challenges orders of penalty issued under Section 271D and 271E of the Income Tax Act, 1961. Appeals have been preferred by the petitioner before the third respondent along with delay petitions. 2. I have heard the arguments of Adv.K.S.Hariharan Nair, the learned Counsel for the petitioner as well as Adv. Christopher Abraham, the learned Standing Counsel for the respondents. 3. Having regard to the contentions raised by the petitioner, I dispose of this writ petition directing the third respondent to consider and pass appropriate orders on Ext.P3 and Ext.P3(a) delay petitions filed along with Ext.P2 and Ext.P2(a) appeals. If the third respondent deems it fit to condone delay, then the stay petitions filed as Ext.P4 and Ext.P4(a) shall also be considered and disposed WP(C)No.24517 of 2021 3 of. The entire process as directed above, shall be completed within a period of three months from the date of receipt of a copy of this judgment. Till such orders are passed, all coercive proceedings pursuant to Ext.P1 and Ext.P1(a) shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJ/09.11.2021 WP(C)No.24517 of 2021 4 APPENDIX OF WP(C) 24517/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF PENALTY ORDER DATED 10-09-2015 ISSUED UNDER SECTION 27ID OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 Exhibit P1A COPY OF PENALTY ORDER DATED 10-09-2015 ISSUED UNDER SECTION 271E OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1 Exhibit P2A COPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1(A) Exhibit P3 COPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT P2 APPEAL. Exhibit P3A COPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT P2(A0 APPEAL Exhibit P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND AND 3RD RESPONDENT DATED 03-11-2021 IN EXT P2 APPEAL. Exhibit P4A COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND DATED 03-11-2021 IN EXT P2(A0 APPEAL. "