JERUSALEM RETREAT CENTRE V. THE INCOME TAX OFFICER (EXEMPTION)

WP(C)/21323/2023

AI Insights

The case involves the Jerusalem Retreat Centre, represented by its trustee, Fr. Jo Pacheri, who filed a writ petition against various income tax authorities. The petitioner sought a directive for the third respondent to provide a link to upload a stay petition related to an ongoing appeal against an assessment order. The assessment order, which the petitioner contested, was issued by the first respondent and threatened enforcement as per a subsequent letter. The court referenced a previous similar case where it had granted such relief, thereby supporting the petitioner's request.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 676674 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-07-2023
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No. 5808 of 2022
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ABRAHAM MARKOS; ISAAC ALEXANDER; JOSEPH SHARAD; JOHN AIBEL; MATHEW SIBY
• Keywords: Assessment Order; Income tax appeal; Stay Petition; Link to upload
• Section: 142(1); 12AA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 3RD DAY OF JULY 2023 / 12TH ASHADHA, 1945 WP(C) NO. 21323 OF 2023 PETITIONER/S: JERUSALEM RETREAT CENTRE, AGED 44 YEARS, 1/5, THALORE P.O., THALORE, THRISSUR, REPRESENTED BY ITS TRUSTEE FR. JO PACHERIYIL, PIN – 680 306. BY ADVS. ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS: 1 THE INCOME TAX OFFICER (EXEMPTION) EXEMPTION WARD, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001 2 THE ADDITIONAL/JOINT/DEPUY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS)) NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001 4 THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN - 682018 5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE NEW DELHI, PIN - 110001 BY SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W .P .(C) No. 21323/2023 :: 2 :: C.S.DIAS,J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W .P .(C) No. 21323 of 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of July, 2023 JUDGMENT This writ petition is filed, inter alia, to direct the third respondent to provide the petitioner with the link to upload the stay petition proposed to be filed in Ext.P6 appeal pending consideration before the third respondent. 2. The petitioner’s case is that being aggrieved by Ext.P5 assessment order, the petitioner has preferred Ext.P6 appeal on 14.04.2023 before the third respondent. During the pendency of the appeal, the first respondent has issued Ext.P7 letter dated 19.06.2023 threatening to enforce Ext.P5 assessment order. The petitioner is desirous of filing Ext.P8 stay petition in Ext.P6 appeal. But, the petitioner has not W .P .(C) No. 21323/2023 :: 3 :: been provided with the link to upload the stay petition. This Court in an identical situation, by Ext.P9 judgment dated 22.02.2022, has directed the third respondent to provide the petitioner therein with the link to upload the stay petition. Therefore, the petitioner is entitled to the benefit of the said judgment. Hence this writ petition. 3. Heard Sri. Joseph Markose, the learned Senior Counsel for the petitioner and Sri. Christopher Abharaham, learned Standing Counsel for the respondents. 4. Having considered the pleadings and the materials on record and taking note of the fact that Ext. P6 appeal which was originally filed before the fourth respondent and subsequently transferred to the third respondent, I am of the view that the petitioner is entitled for the link to upload Ext.P8 stay petition. Resultantly, I order the writ petition as follows: W .P .(C) No. 21323/2023 :: 4 :: 1) The third respondent is directed to provide the petitioner with the link to upload Ext. P8 stay petition within one week from the date of receipt of the certified copy of this judgment. 2) On receipt of the link, the petitioner shall file/upload Ext.P8 stay petition within a further period of one week. 3) If the petitioner uploads the stay petition, the third respondent is directed to consider and dispose of the stay petition, in accordance with law and as expeditiously as possible, after affording the petitioner an opportunity of being heard. 4) Needless to state, if the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same. 5) Until such time orders are passed on the stay petition, provided the petitioner complies with the time period fixed by this Court, all further W .P .(C) No. 21323/2023 :: 5 :: proceedings pursuant to Exts.P5 and P7 shall stand deferred. sd/- C.S.DIAS JUDGE Rv W .P .(C) No. 21323/2023 :: 6 :: APPENDIX OF WP(C) 21323/2023 PETITIONER’S EXHIBITS: Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO. AABTJ9833B/09/15-16/T- 0170 DATED 23-05-2016 UNDER SECTION 12AA OF THE INCOME TAX ACT 1961 Exhibit P2 TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 07.11.2022 FOR ASSESSMENT YEAR 2015-16 ISSUED UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 Exhibit P3 TRUE COPY OF THE REPLY DATED 19.01.2023 UPLOADED BY THE PETITIONER (WITHOUT ENCLOSURES) Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 07.03.2023 ISSUED BY THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.03.2023 ALONG WITH COMPUTATION SHEET AND DEMAND NOTICE ISSUED BY THE ASSESSING OFFICER Exhibit P6 TRUE COPY OF THE APPEAL DATED 14.04.2023 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE LETTER DATED 19.06.2023 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P8 TRUE COPY OF THE APPLICATION DATED 29.06.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P9 TRUE COPY OF THE JUDGMENT DATED 22.02.2022 OF THIS HONOURABLE COURT IN W.P.(C) NO. 5808 OF 2022 True Copy P .S to Judge. rv W .P .(C) No. 21323/2023 :: 7 :: "