SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM V. ASSITANT COMMISSONER OF INCOME TAX

WP(C)/15676/2014

AI Insights

The case involves the Sivananda Yoga Vedanta Dhanwanthari Ashram, represented by its trustee Mr. G. Ananthakrishnan, who filed a writ petition against the Assistant Commissioner of Income Tax (Exemption), Thiruvananthapuram, and other tax authorities. The petitioner challenged the recovery steps initiated based on the assessment and penalty orders for the assessment years 2008-2009 and 2011-2012. The petitioner argued that the recovery should not proceed while appeals and stay petitions were pending. The court agreed to hold the recovery in abeyance until the stay petitions were decided and allowed the petitioner to seek rectification under the specified article of the Income Tax Act.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755764 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-06-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V MARKOS; BINU MATHEW; TOM THOMAS; ABRAHAM MARKOS; ABRAHAM THARAKAN
• Keywords: Assessment Order; Income Tax; Penalty; Rectification; Stay Petition
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 WP(C).No. 15676 of 2014 (H) ----------------------------------------- PETITIONER : --------------------- SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM, NEYYARDAM, TRIVANDRUM - 695 572. REPRESENTED BY ITS TRUSTREE MR. G. ANANTHAKRISHNAN. BY ADVS.SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENTS : ------------------------- 1. ASSITANT COMMISSONER OF INCOME TAX (EXEMPTION), THIRUVANANTHAPURAM - 695 003. 2. JOINT COMMISSIONER OF INCOME TAX (RANGE 1), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 3. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 15676 of 2014 (H) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF ASSESSMENT ORDER DATED 30/01/2014 PASSED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2008-2009. EXHIBIT P2 : TRUE COPY OF APPEAL DATED 26/02/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 : TRUE COPY OF THE STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 : TRUE COPY OF 1ST RESPONDENT'S ORDER DATED 06/05/2014 IMPOSING PENALTY OF RS.16,600/- FOR THE DELAY OF 166 DAYS IN FILING THE RETURN FOR 2008-2009. EXHIBIT P5 : TRUE COPY OF APPEAL DATED 02/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P6 : TRUE COPY OF STAY PETITION DATED 10/06/2014 FILED BY THE PETITIONER AGAINST EXHIBIT-P4 BEFORE THE 3RD RESPONDENT. EXHIBIT P7 : TRUE COPY OF ASSESSMENT ORDER DATED 31/03/2014 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 : TRUE COPY OF THE RECTIFICATION PETITION DATED 22/04/201 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 : TRUE COPY OF THE NOTICE DATED 12/05/2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P10: TRUE COPY OF THE PETITIONER'S REPLY DATED 19/05/2014 TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. K.Vinod Chandran, J. ---------------------------------------- W.P.(C).No.15676 of 2014 ----------------------------------------- Dated this the 20th day of June, 2014 J U D G M E N T The petitioner is aggrieved with the recovery steps initiated against Exts.P1 and P4 orders in assessment and penalty proceedings as also the recovery threatened, when rectification is pending against Ext.P7. With respect to Exts.P1 and P4 orders, admittedly, Exts.P2 and P5 appeals are pending, in which Exts.P3 and P6 stay petitions have also been moved. Necessarily, no recovery shall be effected, till the stay petitions are considered, which shall be considered within one month from today pending which the recovery shall be kept in abeyance and on passing orders in the stay petition, such orders shall govern the matter thereafter. With respect to Ext.P7 as also the rectification pending WPC No.15676/2014 ::2:: against Ext.P7, the petitioner would be entitled to approach the authority under Article 220(6) of the Income Tax Act. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge "