MARY MATHA EDUCATIONAL SOCIETY V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/16311/2014

AI Insights

The case involves the Mary Matha Educational Society, represented by its chairman, R. Murugan, who filed a writ petition against the Commissioner of Income Tax (Appeals) and the Assistant Director of Income Tax (Exemption). The petitioner challenged an assessment order for the year 2011-2012 and sought a stay on the demand notice issued by the 2nd respondent while their appeal and stay petitions were pending before the 1st respondent. The court's intervention was sought to prevent coercive actions during the pendency of these applications.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699382 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-06-2014
• Assessment Year: misc
• Laws Referred To: Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: R S KALKURA; R BINDU; M S KALESH; A V PRIYA; HARISH GOPINATH; JOHNSON PANJIKKARAN; SANIL KUNJACHAN; K KURIAN KOSHY
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition
• Section: 12AA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 27TH DAY OF JUNE 2014/6TH ASHADHA, 1936` WP(C).No. 16311 of 2014 (L) ---------------------------- PETITIONER(S): ------------ MARY MATHA EDUCATIONAL SOCIETY, RAJCOT, THYCAUD, TRIVANDRUM 695 014, REPRESENTED BY ITS CHAIRMAN R.MURUGAN, S/O.LATE P.RATNASWAMY, AGED 6 YEARS, RESIDING AT RAJCOT, TC NO.24/447, THYCAUD, THIRUVANANTHAPURAM. BY ADVS.SRI.R.S.KALKURA SMT.R.BINDU SRI.M.S.KALESH SMT.A.V.PRIYA SRI.HARISH GOPINATH SRI.JOHNSON JOSE PANJIKKARAN SRI.SANIL KUNJACHAN SRI.K.KURIAN KOSHY RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR, TRIVANDRUM 695 003. 2. THE ASSISTANT DIRECTOR OF INCOME TAX, (EXEMPTION) TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs/ WP(C).No. 16311 of 2014 (L) APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXHIBIT P1. COPY OF THE REGISTRATION CERTIFICATE ISSUED UNDER THE TRAVANCORE- COCHIN LITERARY, SCIENTIFIC AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955. EXHIBIT P2. COPY OF THE REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ISSUED BY THE COMMISSIONER OF INCOME TAX DATED 25.02.05. EXHIBIT P3. COPY OF THE RETURN DATED 30.09.11 SUBMITTED BY THE PETITIONER. EXHIBIT P4. COPY OF THE ASSESSMENT ORDER DATED 30.03.14 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P5. COPY OF THE COMPUTATION SHEET OF THE INCOME OF THE PETITIONER FOR THE ASSESSMENT YEAR 2011-2012. EXHIBIT P6. COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 29.4.14. EXHIBIT P7. COPY OF THE APPLICATION FOR STAY DATED 21.05.14 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P8. COPY OF THE NOTICE DATED 12.5.14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P9. COPY OF THE STAY PETITION. EXHIBIT P10. COPY OF THE PETITION FOR EARLY HEARING DATED 21.05.14. EXHIBIT P11. COPY OF THE APPLICATION DATED 23.05.14 SUBMITTED BY THE PETITIONERS BEFORE THE SECOND RESPONDENT. EXHIBIT P12. COPY OF THE PROCEEDINGS DATED 27.5.14 ISSUED BY THE SECOND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ P.A.TO JUDGE rvs/ K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.16311 of 2014 ---------------------------------------- Dated this the 27th day of June, 2014 J U D G M E N T Ext.P4 is the assessment order passed against the petitioner for the years 2011-2012. Against this order, petitioner filed Ext.P6 appeal, which is accompanied by Ext.P7 stay petition before the 1st respondent. The appeal and the stay petitions are pending before the 1st respondent. While so, 2nd respondent issued demand notice for which the petitioner has filed Ext.P9 stay petition. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 1st respondent herein, shall dispose of Ext.P7 and P9 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed; which order shall W.P(C) No.13611/2014 ::2:: determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge "