LAXMI MEGHAN EDUCATIONAL TRUST, vs. THE INCOME TAX OFFICER(EXEMPTIONS),

WP(C)/18798/2022HC KeralaKLHC01038569202214 June 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court considered the submissions of both parties and was of the opinion that the writ petition itself could be disposed of with a direction. Accordingly, the Court directed the Income Tax Appellate Tribunal (2nd respondent) to consider and pass orders on the stay petition (Ext.P4) within a period of two months from the date of receipt of a copy of the judgment. Until a decision was taken on the stay petition, any coercive steps taken against the petitioner were to be kept in abeyance. The High Court did not decide on the merits of the assessment order or the appeal before the ITAT.

What were the facts?

The petitioner, Laxmi Meghan Educational Trust, filed a writ petition before the High Court of Kerala challenging an order of assessment for the assessment year 2012-2013. The petitioner had preferred an appeal against this assessment order before the Income Tax Appellate Tribunal (ITAT), Cochin Bench, and had also filed a petition for stay of proceedings. The petitioner apprehended coercive steps from the revenue before their stay petition was considered by the ITAT. The writ petition was filed seeking a direction for the expeditious disposal of the stay petition.

What were the issues?

1. Whether the High Court should entertain a writ petition when an appeal and a stay petition are pending before the Income Tax Appellate Tribunal regarding an assessment order for AY 2012-2013? Assessee's Contention: The petitioner argued that they apprehended coercive proceedings from the revenue before their stay petition, filed along with the appeal before the ITAT, could be considered. This necessitated the present writ petition. Revenue's Contention: The judgment does not record any specific contentions made by the respondents (Income Tax Officer and ITAT).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, 1ST FLOOR, (BLOCK C-1

NO.AAATL8244M DATED 30.03.2015 FOR THE YEAR 2012-13.

Exhibit P2OF THE APPEAL ORDER NO.ITBA/NFAC/S/250/2021-22/1037250644(1) DATED 26.11.2021.

Exhibit P3OF THE APPEAL IN FORM NO.36 DATED 26.05.2022.

Exhibit P4OF THE STAY PETITION DATED 26.05.2022.

Exhibit P5OF THE ORDER NO.AAATL8244/2021-22 FOR THE ASSESSMENT YEAR 2012-13 DATED 31.12.2021.

Exhibit P6OF THE BANK RECEIPT DATED 15.02.2022 FOR RS.3,00,0000/- Exhibit P6OF THE BANK RECEIPT DATED 15.02.2022 FOR RS.3,00,0000/- Exhibit P6 AOF THE BANK RECEIPT DATED 21.03.2022 FOR RS.3,00,000/- Exhibit P6 BOF THE BANK RECEIPT DATED 27.04.2022 FOR RS.3,00,000/-

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